State Government notifies the respective date by which payment for the tax, as per the notice, statement, or order, must be made to qualify for a waiver of interest and penalties under Section 128A of the MGST Act. - 21/2024-STATE TAX - Mizoram SGST

No.J.21011/2/2025-FEA(TAX) GOVERNMENT OF MIZORAM FINANCE DEPARTMENT NOTIFICATION NO. 21/2024-STATE TAX Aizawl, the 29 th April, 2025 In exercise of the powers conferred by sub-section (1) of section 128A of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the respective date specified in Column (3) of the Table below, as the date upto which payment for the tax payable as per the notice, or statement, or the order referred to in clause (a) or clause (b) or clause (c) of the said section, as the case may be, can be made by the class of registered person specified in the corresponding entry in column (2) of the said Table, namely: Table Sl. No. Class of registered person Date upto which payment for the tax payable as per the notice or statement or the order referred to in clause (a) or clause (b) or clause (c) of section 128A of the said Act, as the case may be, can be made for waiver of interest, or penalty, or both, under the said section. (1) (2) (3) 1 Registered persons to whom a notice or statement or order, referred to in clause (a) or clause (b) or clause (c) of section 128A of the said Act, has been issued. 31.03.2025 2 Registered persons to whom a notice has been issued under sub-section (1) of section 74, in respect of the period referred to in sub-section (1) of section 128A of the said Act, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority, or Appellate Tribunal, or a court, in accordance with the provisions of sub-section (2) of section 75, for determination of the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73 of the said Act. Date ending on completion of six months from the date of issuance of the order by the proper officer redetermining tax under section 73 of the said Act. 2. This notification shall come into effect from the 1st day of November, 2024. VANLALDINA FANAI Finance Commissioner Government of Mizoram