GST – States – H.12018/243/2017-LJD – Dated:- 29-10-2018 – NOTIFICATION No. H.12018/243/2017-LJD, the 29th October, 2018. The following Ordinance is hereby published for general information. The Mizoram Goods and Services Tax (Amendment) Ordinance, 2018 (Ordinance No. 3 of 2018) Promulgated by the Governor of Mizoram on the Sixty Ninth year of the Republic of India An Ordinance to amend the Mizoram Goods and Services Tax Act, 2017. WHEREAS the Mizoram Goods and Services Tax Act, 2017 came into force on 1st July 2017 respectively; AND WHEREAS the Mizoram Goods and Services Tax Act, 2017 subsumes all existing Indirect Taxation Laws being in place in the State of Mizoram so as to impose goods and services tax (GST) on all goods and services except alcohol for human consumption and five petroleum products (viz. petroleum crude, high speed diesel, motor spirit commonly known as petrol, natural gas and aviation turbine fuel) as per provisions of the Constitution (One Hundred and First Amend
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rt title and commencement (1) This Ordinance may be called the Mizoram Goods and Services Tax (Amendment) Ordinance, 2018. (2) Save as otherwise provided, the provisions of this Ordinance shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2: – In section 2 of the Mizoram Goods and Services Tax Act, 2017 (hereinafter referred to as the Principal Act),- (1) in sub-section (4), for the words the Appellate Authority and the Appellate Tribunal , the words, brackets and figures the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 shall be substituted; (2) in sub-section (16), for the words Central Board of
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y of July, 2017,- (1) in sub-section (1), – (a) in clause (b), after the words or furtherance of business; , the word and shall be inserted; (b) in clause (c), after the words a consideration , the word and shall be omitted; (c) clause (d) shall be omitted; (2) after sub-section (1), the following sub-section shall be inserted, namely:- (1A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II. ; (3) in sub-section (3), for the words, brackets and figures sub-sections (1) and (2) , the words, brackets, figures and letter sub-sections (1), (1A) and (2) shall be substituted. 4. Amendment of section 9: – In section 9 of the Principal Act, for sub-section (4), the following sub-section shall be substituted, namely:- (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered person
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a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ; (2) in sub-section (2), for clause (a), the following clause shall be substituted, namely: – (a) save as provided in sub-section (1), he is not engaged in the supply of services; . 6. Amendment of section 12: – In section 12 of the Principal Act, in sub-section (2), in clause (a), the words, brackets and figure sub-section (1) of shall be omitted. 7. Amendment of section 13: – In section 13 of the Principal Act, in sub-section (2), the words, brackets and figure sub-section (2) of occurring at both the places, shall be omitted. 8. Amendment of section 16: – In section 16 of the Principal Act, in sub-section (2), – (1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely: – Explanation. –
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xcept those specified in paragraph 5 of the said Schedule. ; (2) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted, namely:- (a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in
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h is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and (iii) travel benefits extended to employees on vacation such as leave or home travel concession: Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. . 10. Amendment of section 20: -In section 20 of the Principal Act, in the Explanation , in clause (c), for the words and figures under entry 84, , the words, figures and letter under entries 84 and 92A shall be substituted. 11. Amendment of section 22: – In section 22 of the Principal Act,- (1) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that the Government may, at the request of a s
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2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State. ; (2) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:- Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. . 14. Amendment of section 29: – In section 29 of the Principal Act,- (1) in the marginal heading after the word Cancellation , the words or suspension shall be inserted; (2) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:- Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed. ; (3) in su
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l be inserted, namely:- Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force. . 17. Amendment of section 39: -In section 39 of the Principal Act,- (1) in sub-section (1),- (a) for the words in such form and manner as may be prescribed , the words in such form, manner and within such time as may be prescribed shall be substituted; (b) the words on or before the twentieth day of the month succeeding such calendar month or part thereof shall be omitted; (c) the following proviso shall be inserted, namely:- Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject t
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Procedure for furnishing return and availing input tax credit. 43A. Procedure for furnishing return and availing input tax credit. – (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include t
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safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (a) within six months of taking registration; (b) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed. . 19. Amendment of section 48: – In section 48 of the Principal Act, in sub-section (2), after the word and figures section 45 , the words and to perform such other functions shall be inserted. 20. Amendment of section 49: – In section 49 of the Principal Act,- (1) in sub-section (2), for the word and figures section 41 , the words, figures and letter section 41 or section 43A shall be substituted; (2) in sub-section (5),- (a) in clause (c), the following proviso shall be inserted, namely:- Provided that the input tax credit on account of State tax shall be utilized towards payment of integra
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s such payment. Order of utilization of input tax credit. 49B. Order of utilization of the input tax credit. – Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilization of the input tax credit on account of integrated tax, central tax, State tax or Union Territory tax, as the case may be, towards payment of any such tax. 22. Amendment of section 52: -In section 52 of the Principal Act, in sub-section (9), for the word and figures section 37 , the words and figures section 37 or section 39 shall be substituted. 23. Amendment of section 54: – In section 54 of the Principal Act,- (1) in sub-section (8), in clause (a), for the words zero-rated supplies , the words export and exports shall respectively be substituted; (2) in the Explanation, in clause (2),- (a) in sub-clause (c), in item (i), after the
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t of section 112: – In section 112 of the Principal Act, in sub-section (8), in clause (b), after the words arising from the said order, the words subject to a maximum of fifty crore rupees, shall be inserted. 27. Amendment of section 129: – In section 129 of the Principal Act, in sub-section (6), for the words seven days , the words fourteen days shall be substituted. 28. Amendment of section 143: -In section 143 of the Principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:- Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively. . 29. Amendment of Schedule I: -In Schedule I of the Principal Act, in paragraph 4, for the words taxable person , the word person shall be substituted. 30. Amendment of Schedule II: – In Schedule II of the Principal Act, in the heading, after the word
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