The Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.
J.21011\/1\/2017-TAX\/Vol-II\/Part Dated:- 23-10-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
\nTAXATION DEPARTMENT
\n…
\nNOTIFICATION
\nNo. No.J.21011\/1\/2017-TAX\/Vol-II\/Part, the 23rd October, 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, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely :-
\n(1) These rules may be called the Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.
\n(2) Save as otherwise provided in these rules, they shall come into force on the date of their<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , the e-way bill shall be generated by the said person irrespective of the value of the consignment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.J.21011\/1\/2017-TAX\/Vol-II\/Part Dated:- 23-10-2017 Mizoram SGSTGST – StatesMizoram SGSTMizoram SGSTGOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION No. No.J.21011\/1\/2017-TAX\/Vol-II\/Part, the 23rd October, 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, … Continue reading “The Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10356","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10356","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10356"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10356\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nProvided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN – 1 after the statment in FORM GST ITC-03 has been furnished.”;
\n(ii) in sub-rule (5), after the words, brackets and figure or “sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)” shall be inserted:
\n3. In the principal rules, after rule 120, the following rule shall be inserted, namely:-
\n“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-I within the time period specified in rule 117, rule, 118, rule 119 and rule 120 may revise such declaration once and <\/p>\n
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\nExplanation-For the purposes of this rule, the expression “handicraft goods” has the Taxation Department, notification No. J.21011\/1\/2017-TAX\/Vol-I\/Pt(i) dated 3rd October, 2017.
\n5. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-I”,
\n(i) in Serial No.5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the words, figures, brackets and letter”, Section 140(4)
\n(a) and Section 140(9)” shall be inserted;
\n(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoces”, the words, brackets and letters “(including Credit Transfer Document (CTD)” sha<\/p>\n
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