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

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....e Mizoram 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 19th July, 2017, published in the Mizoram Gazette, Extraordinary, Vol XLVI, Issue No.....

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....nd 18 per cent thereafter March, 2021,  April, 2021 and May, 2021 5. Taxpayers having an aggregate urnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter March, 2021 ....

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.... 15 days, and 18 per cent thereafter May, 2021   7. Taxpayers who are liable to furnish the return as specified under sub- section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter Quarter ending March, 2021".   2.  This notification shall be deemed to have ....