The Mizoram Goods and Services Tax (Amendment) Rules, 2017.
J.21011/1/2017-TAX/Part-II Dated:- 10-7-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
NOTIFICATION
No.J.21011/1/2017-TAX/Part-II, the 10th July, 2017. 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, on the recommendations of the Council, hereby notifies the Mizoram goods and Services Tax (Amendment) Rules, 2017 with effect from 22nd June, 2017.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
The Mizoram Goods and Services Tax Amendment Rules, 2017
In exercise of the powers conferred by section 164 of the Mizoram Goods and Service
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cation code” shall be substituted;
(d) in rule 19, in sub-rule (1), in the second proviso, for the words “the said rule”, the words, brackets and figures “sub-rule (2) of rule 8” shall be substituted;
(e) in rule 21, for clause (b), the following clauses shall be substituted, namely:-
“(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.”;
(f) in rule 22, in sub-rule (3), the words, brackets and figure “sub-rule (1) of ” shall be omitted;
(g) in rule 24,-
(i) in sub-rule (1), the second proviso shall be omitted;
(ii) after sub-rule (3), the following sub-rule shall
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ed under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.” shall be substituted;
(i) in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:-
“5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.”;
(j) in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] shall
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