The Mizoram Goods and Services Tax (Tenth Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-III(xi) Dated:- 17-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
Dated Aizawl, the 17th Nov., 2017
J.21011/1/2017-TAX/Vol-III(xi).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2.
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(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10 -11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
“;
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice detai
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