Amnesty to GSTR-4 non-filers

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.... NOTIFICATION No. 2/2023-State Tax Aizawl, the 24th April, 2023 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter refer....

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....o that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of stat....