Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7

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....NOTIFICATION No. 22/2021-State Tax No. J. 21011/7/2021-TAX, the 11th June, 2021. -In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (herea....

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....e due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the said A....