The Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-II Dated:- 14-8-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
NOTIFICATION
No. J. 21011/1/2017-TAX/Vol-II, the 14th August, 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 (Fourth Amendment) Rules, 2017 which shall come into force on the date of publication in the Official Gazette.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
THE MIZORAM GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2017
In exercise
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llowing shall be substituted, namely:-
“34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act”;
(iii) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provi
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e time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2-
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically ge
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