Amendment in Notification No. J.21011/1/2017-TAX-Vol-ll(ii), dated the 19lh July, 2017

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....m Goods and Services Tax Act, 2017 (6 of 2017) read with section 148 of the said Act, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of Mizoram, Taxation Department No. J.21011/1/2017-TAX-Vol-ll(ii), dated the 19lh July, 2017, published in the Mizoram Gazette, Extraordinary, Vol- XLVI, Issue No 366 dat....

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....te turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 7. Taxpayers who are liable to furnish the return as specified under sub-section (2)....