Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 - 7/2022-State Tax - Mizoram SGST

No.J.21011/7/2021-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 7/2022-State Tax Dated Aizawl, the 1st June, 2022 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 makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, No. J.21011/1/2017-TAX/Vol-III(ii), dated the 1st February, 2018, , namely : In the said notification, after the fifth proviso, the following proviso shall be inserted, namely: Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022. . Sd/-VANLAL CHHUANGA Principal Secretary to the Govt. of Mizoram Taxation Department