State-specific compliance
GSTR-9 Annual GST Return in Mizoram
How GSTR-9 Annual GST Return applies to a business operating in Mizoram, with state-specific authority, citations and current deadlines.
Definition
GSTR-9 Annual GST Return as it applies to businesses operating in Mizoram. Consolidated annual return for every regular GST taxpayer with aggregate turnover above Rs 2 crore. Reconciles outward supplies, ITC, and tax paid across the financial year.
- SourceCGST Act, 2017 — Section 44 read with Rule 80 — Section 44gst.gov.in
What it means in practice
GSTR-9 Annual GST Return is a central regulation that applies uniformly across India, including Mizoram. In Mizoram, the day-to-day administering authority and the office where filings are submitted will be the Mizoram State GST Department alongside the central jurisdictional CGST officer.
GSTR-9C reconciliation statement is additionally required for turnover above Rs 5 crore (self-certified, audit waived since FY 2020-21).
- SourceCGST Act, 2017 — Section 44 read with Rule 80 — Section 44gst.gov.in
Does GSTR-9 Annual GST Return apply to your business in Mizoram?
Deadlines and penalty
Cadence: annual — next action: 2026-12-31
Penalty for default: Late filing: Rs 100/day under CGST + Rs 100/day under SGST, capped at 0.5% of state turnover.
Citations
- SourceCGST Act, 2017 — Section 44 read with Rule 80 — Section 44gst.gov.in