The Mizoram Goods and Services Tax (Ninth Amendment) Rules, 2017.
J.21011\/1\/2017-TAX\/Vol-III(xx) Dated:- 17-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
\nTAXATION DEPARTMENT
\n…
\nNOTIFICATION
\nDated Aizawl, the 17th Nov., 2017
\nNo. J.21011\/1\/2017-TAX\/Vol-III(xx).- 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 (Ninth Amendment) Rules, 2017.
\n(2) They shall come into force on the date of their publication in the Official Gazette.
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Mizoram Goods and Services Tax (Ninth Amendment) Rules, 2017.J.21011\/1\/2017-TAX\/Vol-III(xx) Dated:- 17-11-2017 Mizoram SGSTGST – StatesMizoram SGSTMizoram SGSTGOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 No. J.21011\/1\/2017-TAX\/Vol-III(xx).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor … Continue reading “The Mizoram Goods and Services Tax (Ninth 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-10362","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10362","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=10362"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10362\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10362"}],"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 statement in FORM GST ITC-03 has been furnished.”;
\n(ii) after rule 46, the following rule shall be inserted, namely:-
\n“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
\n(iii) in rule 54, in sub-rule (2),
\n(a) for the words “tax invoice”<\/p>\n
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\n(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
\n“6. Zero rated supplies and Deemed Exports
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/ Bill of export
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nRate
\nTaxable value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n6A. Exports
\n6B. Supplies made to SEZ unit or SEZ Developer
\n6C. Deemed exports
\n“;
\n(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
\n“4. Zero rated supplies made to SEZ and deemed exports
\nGSTIN of recipient
\nInvoice details
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nRate
\nTaxable value
\nTax amount
\n1\n<\/p>\n
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