The Mizoram Goods and Services Tax (Amendment) Ordinance, 2018 (Ordinance No. 3 of 2018).
H.12018\/243\/2017-LJD Dated:- 29-10-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
NOTIFICATION
\nNo. H.12018\/243\/2017-LJD, the 29th October, 2018.
\nThe following Ordinance is hereby published for general information.
\nThe Mizoram Goods and Services Tax (Amendment) Ordinance, 2018
\n(Ordinance No. 3 of 2018)
\nPromulgated by the Governor of Mizoram on the Sixty Ninth year of the Republic of India
\nAn Ordinance
\nto amend the Mizoram Goods and Services Tax Act, 2017.
\nWHEREAS the Mizoram Goods and Services Tax Act, 2017 came into force on 1st July 2017 respectively;
\nAND 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed by clause (1) of Article 213 of the Constitution of India, the Governor of Mizoram is pleased to promulgate the following Ordinance, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n xpression “services” includes facilitating or arranging transactions in securities;'. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the words “one crore and fifty lakh rupees” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n following Explanation shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , the words “Where one or more tax invoices have” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rm and manner as may be prescribed” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hed under sub-section (3) or sub-section (4) but return thereof has not been furnished. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n conditions. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.'. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Mizoram Goods and Services Tax (Amendment) Ordinance, 2018 (Ordinance No. 3 of 2018).H.12018\/243\/2017-LJD Dated:- 29-10-2018 Mizoram SGSTGST – StatesMizoram SGSTMizoram SGSTNOTIFICATION 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 … Continue reading “The Mizoram Goods and Services Tax (Amendment) Ordinance, 2018 (Ordinance No. 3 of 2018).”<\/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-14992","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14992","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=14992"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14992\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n1. Short title and commencement (1) This Ordinance may be called the Mizoram Goods and Services Tax (Amendment) Ordinance, 2018.
\n(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:
\nProvided 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.
\n2. Amendment of section 2: – In section 2 of the Mizoram Goods and Services Tax Act, 2017 (hereinafter referred to as the Principal Act),
\n(1) in sub-section (4), for the words “the Appellate Authority and the Appellate Tribunal”, the words, brackets and figures “the Appellate Authority, the Appe<\/p>\n
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\n3. Amendment of section 7: – In section 7 of the Principal Act, with effect from the 1st day of July, 2017,
\n(1) in sub-section (1),
\n(a) in clause (b), after the words “or furtherance of business;”, the word “and” shall be inserted;
\n(b) in clause (c), after the words “a consideration”, the word “and” shall be omitted;
\n(c) clause (d) shall be omitted;
\n(2) after sub-section (1), the following sub-section shall be inserted, namely:-
\n“(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.”;
\n(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.
\n4. Amendment of section 9: – In section 9 of the Principal Act, <\/p>\n
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\n(c) after the proviso, the following proviso shall be inserted, namely:
\n “Provided further that a person who opts to pay tax under clause (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.”;
\n(2) in sub-section (2), for clause (a), the following clause shall be substituted, namely:
\n“(a) save as provided in sub-section (1), he is not engaged in the supply of services;”.
\n6. 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.
\n7. 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, sh<\/p>\n
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\n'Explanation.- For the purposes of this sub-section, the expression ''value of exempt supply'' shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule.';
\n(2) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted, namely:-
\n“(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:-
\n (A) further supply of such motor vehicles; or
\n (B) transportation of passengers; or
\n (C) imparting training on driving such motor vehicles;
\n(aa) vessels and aircraft except when they are used
\n(i) for making the following taxable supplies, namely:-
\n (A) further supply of such vessels or aircraft; or
\n (B) transportation of passengers; or
\n (C) imparting training on navigatin<\/p>\n
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\nProvided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both 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;
\n (ii) membership of a club, health and fitness centre; and
\n (iii) travel benefits extended to employees on vacation such as leave or home travel concession:
\nProvided 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.”.
\n10. 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<\/p>\n
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\n13. Amendment of section 25: – In section 25 of the Principal Act,
\n(1) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:
\n“Provided further that a person having a unit, as defined in the Special Economic Zones Act, 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.”;
\n(2) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:
\n“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.”.
\n14. Amendment of section 29: – In section 29 of the Principal Act,
\n(1) in the marginal heading after the word “Cancellation”, the words “or suspension” shall be inserted;
\n(2) in sub-section (1<\/p>\n
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\n(b) for the words “a debit note”, the words “one or more debit notes for supplies made in a financial year” shall be substituted.
\n16. Amendment of section 35: – In section 35 of the Principal Act, in sub-section (5), the following proviso shall be inserted, namely:-
\n“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.”.
\n17. Amendment of section 39: -In section 39 of the Principal Act,
\n(1) in sub-section (1),
\n(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;
\n(b) the words “on or before the twentiet<\/p>\n
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\n(b) in the proviso, for the words “the end of the financial year”, the words “the end of the financial year to which such details pertain” shall be substituted.
\n18. Insertion of section 43A:- After section 43 of the Principal Act, the following section shall be inserted, namely:-
\nProcedure for furnishing return and availing input tax credit.
\n“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.
\n(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.
\n(3) The procedure for furnishing the de<\/p>\n
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\n(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for the non-recovered amount of tax or input tax credit wrongly availed not exceeding one thousand rupees.
\n(8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section
\n(3) by a registered person,-
\n (a) within six months of taking registration;
\n (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.”.
\n19. 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.
\n20. Amendment of section 49: – In section 49 <\/p>\n
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\n“49A. Utilization of input tax credit subject to certain conditions. – Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilized towards payment of integrated tax or State tax as the case may be, only after the input tax credit available on account of integrated tax has first been utilized fully towards such payment.
\nOrder of utilization of input tax credit.
\n49B. 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.”
\n22. Amendment of section 52: -In section 52 of the Principal Act, in sub-section (9), for the word and figures <\/p>\n
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\n25. Amendment of section 107: -In section 107 of the Principal Act, in sub-section (6), in clause (b), after the words “arising from the said order,”, the words “subject to a maximum of twenty-five crore rupees,” shall be inserted.
\n26. Amendment 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.
\n27. 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.
\n28. 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:-
\n“Provided further that the period of one year<\/p>\n
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