waiver the late fee payable who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date. - J.21011/1/2017-TAX/Vol-II/Part - Mizoram SGST

NOTIFICATION No. J. 21011/1/2017-TAX/Vol-II/Part, the 15th September, 2017. In exercise of the powers conferred by Section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) , the Governor of Mizoram, on the recommendations of the Council, hereby waives the late fee payable under Section 47 of the said Act , for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date. Vanlal Chhuanga Commr. Secretary to the Govt. of Mizoram, Taxation Department.