{"id":10363,"date":"2017-11-17T00:00:00","date_gmt":"2017-11-16T18:30:00","guid":{"rendered":""},"modified":"2017-11-17T00:00:00","modified_gmt":"2017-11-16T18:30:00","slug":"the-mizoram-goods-and-services-tax-tenth-amendment-rules-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=10363","title":{"rendered":"The Mizoram Goods and Services Tax (Tenth Amendment) Rules, 2017."},"content":{"rendered":"<p>The Mizoram Goods and Services Tax (Tenth Amendment) Rules, 2017.<br \/>J.21011\/1\/2017-TAX\/Vol-III(xi) Dated:- 17-11-2017 Mizoram SGST<br \/>GST &#8211; States<br \/>Mizoram SGST<br \/>Mizoram SGST<br \/>GOVERNMENT OF MIZORAM<br \/>\nTAXATION DEPARTMENT<br \/>\n&#8230;<br \/>\nNOTIFICATION<br \/>\nDated Aizawl, the 17th Nov., 2017<br \/>\nJ.21011\/1\/2017-TAX\/Vol-III(xi).- 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:-<br \/>\n(1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017.<br \/>\n(2) They shall come into force on the date of their publication in the Official Gazette.<br \/>\n2. <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124115\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\n(a) for &#8220;Statement-2&#8221;, the following Statement shall be substituted, namely:-<br \/>\n&#8220;Statement- 2 [rule 89(2)(c)]<br \/>\nRefund Type: Exports of services with payment of tax<br \/>\n(Amount in Rs.)<br \/>\nSr.No.<br \/>\nInvoice details<br \/>\nIntegrated tax<br \/>\nCess<br \/>\nBRC\/FIRC<br \/>\nIntegrated tax and cess involved in debit note, if any<br \/>\nIntegrated tax and cess involved in credit note, if any<br \/>\nNet Integrated tax and cess (6+7+10 -11)<br \/>\nNo.<br \/>\nDate<br \/>\nValue<br \/>\nTaxable value<br \/>\nAmt.<br \/>\nNo.<br \/>\nDate<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n10<br \/>\n11<br \/>\n12<br \/>\n&#8220;;<br \/>\n(b) for &#8220;Statement-4&#8221;, the following Statement shall be substituted, namely:-<br \/>\n&#8220;Statement-4 [rule 89(2)(d) and 89(2)(e)]<br \/>\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)<br \/>\n(Amount in Rs.)<br \/>\nGSTIN of recipient<br \/>\nInvoice detai<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124115\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Mizoram Goods and Services Tax (Tenth Amendment) Rules, 2017.J.21011\/1\/2017-TAX\/Vol-III(xi) Dated:- 17-11-2017 Mizoram SGSTGST &#8211; StatesMizoram SGSTMizoram SGSTGOVERNMENT OF MIZORAM TAXATION DEPARTMENT &#8230; NOTIFICATION Dated Aizawl, the 17th Nov., 2017 J.21011\/1\/2017-TAX\/Vol-III(xi).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=10363\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Mizoram Goods and Services Tax (Tenth Amendment) Rules, 2017.&#8221;<\/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-10363","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10363","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=10363"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10363\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}