notification of the Government of Mizoram No. J.21011/l/2017-TAX/ Vol-III/Pt(iv), dated the 24th November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues - Legalspace
