Amending the SGST Rules, 2017(Third Amendment Rules, 2018).
14/2018-State Tax Dated:- 2-5-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(i)
GOVERNMENT OF MIZORAM TAXATION DEPARTMENT
NOTIFICATION
No. 14/ 2018 – State Tax
Dated Aizawl, the 2nd May, 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Mizoram Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date o
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may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the word
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ral of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following subclause shall be inserted, namely: –
“c. any
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