In exercise of the powers conferred by section
168A of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said
Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section
21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of
the notifications of the Government of Mizoram, Taxation Department, No. 35/2020-State Tax, dated
the 8th July, 2020 issued vide No.J.21011/2/2020(a)-TAX and No. 14/2021-State Tax, dated the 11th June,
2021 issued vide No.J.21011/7/2021-TAX and No. 13/2022-State Tax, dated the 21st July, 2022, issued
vide No.J.21011/7/2021-TAX, and No. 09/2023-State Tax, dated the 24th April, 2023 issued vide
No.J.21011/7/2021-TAX, the Governor of Mizoram, on the recommendations of the GST Council,
hereby, extends the time limit specified under sub- section (10) of section 73 for issuance of order under
sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax
credit wrongly availed or utilized, relating to the period as specified below, namely:-
(i) for the financial year 2018-19, up to the 30th day of April, 2024;
(ii) for the financial year 2019-20, up to the 31st day of August, 2024.

In exercise of the powers conferred by subsection
(1) of section 9 and sub-section (5) of section 15 of the Mizoram Goods and Services Tax Act,
2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the GST Council, hereby
makes the following further amendments in the notification of the Government of Mizoram, Taxation
Department, No.1/2017-State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette,
Extraordinary, vide VOL-XLVI, Issue No.316 dated the 11th July, 2017, namely:-
In the said notification, -
(A) in Schedule I - 2.5%, -
(i) against S. No. 165, in column (2), for the entry, the entry 2711 12 00, 2711 13 00, 2711 19
10 shall be substituted;
(ii) against S. No. 165A, in column (3), for the entry, the entry 2711 12 00, 2711 13 00, 2711 19
10 shall be substituted;
2. This notification shall come into force with effect from the day of 4th day of January, 2024.

In exercise of the powers conferred by section
l48 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said
Act), the Governor of Mizoram, on the recommendations of the Council, hereby rescinds the notification
of the Government of Mizoram, Taxation Department, number 30/2023-State Tax, dated the 16th August,
2023 issued vide number No.J.21011/7/2022-TAX, except as respects things done or omitted to be done
before such rescission.
2. This Notification shall come into force from 1st day of January, 2024.

In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the following special procedure to be followed by a registered person engaged in manufacturing of the goods, the description of which is specified in the corresponding entry in column (3) of the Schedule appended to this notification, and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, namely:-
1. Details of Packing Machines.– (1) All the registered persons engaged in manufacturing of the goods mentioned in Schedule to this notification shall furnish the details of packing machines being used for filling and packing of packages in FORM GST SRM-I, electronically on the common portal,within thirty days of coming into effect of this notification.
(2) Any person intending to manufacture goods as mentioned in the Schedule to this notification, and who has been granted registration after the issuance of this notification, shall furnish the details of packing machines being used for filling and packing of packages in FORM GST SRM-I on the common portal, within fifteen days of grant of such registration.
(3) The details of any additional filling and packing machine being installed at the registered place of business shall be furnished, electronically on the common portal, by the said registered person within twenty four hours of such installation in PART (B) of Table 6 of FORM GST SRM-I.
(4) If any change is to be made in the declared capacity of the machines, the same shall be furnished, electronically on the common portal, by the said registered person within twenty four hours of such change in Table 6A of FORM GST SRM-I.
(5) Upon furnishing of such details in FORM GST SRM-I, a unique registration number shall be generated for each machine, the details of which have been furnished by the registered person, on the common portal.
(6) In case, the said registered person has submitted or declared the production capacity of his manufacturing unit or his machines, to any other government department or any other agency or organisation, the same shall be furnished by the said registered person in Table 7 of FORM GST SRM-I on the common portal, within fifteen days of filing such declaration or submission:
Provided that where the said registered person has submitted or declared the production capacity of

In exercise of the powers conferred by section
158A of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) and section 20 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), the Governor of Mizoram, on the recommendations of
the Council, hereby notifies “Public Tech Platform for Frictionless Credit” as the system with which
information may be shared by the common portal based on consent under sub-section (2) of Section
158A of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017).
Explanation.— For the purpose of this notification, “Public Tech Platform for Frictionless Credit”
means an enterprise-grade open architecture information technology platform, conceptualised by the
Reserve Bank of India as part of its “Statement on Developmental and Regulatory Policies” dated the
10th August, 2023 and developed by its wholly owned subsidiary, Reserve Bank Innovation Hub, for the
operations of a large ecosystem of credit, to ensure access of information from various data sources
digitally and where the financial service providers and multiple data service providers converge on the
platform using standard and protocol driven architecture, open and shared Application Programming
Interface (API) framework.

In exercise of the powers conferred by section 148 of
the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act), the
Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments
in the notification of the Government of Mizoram, Taxation Department No. 04/2024-State Tax, dated
the 25th January, 2024 issued vide No.J.21011/7/2023-TAX namely:-
In the said notification, in para 4, for the words and letters “1st day of April, 2024”, the words and
letters “15th day of May, 2024” shall be substituted.
2. This notification shall come into force from 1st day of April, 2024.

In exercise of the powers conferred under the section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the following special procedure for rectification of order, to be followed by the class of registered persons (hereinafter referred to as the said person), against whom any order under section 73 or section 74 or section 107 or section 108 of the said Act has been issued confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed, namely:–
2. The said person shall file, electronically on the common portal, within a period of six months from the date of issuance of this notification, an application for rectification of an order issued under section 73 or section 74 or section 107 or section 108 of the said Act, as the case may be, confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed.
3. The said person shall, along with the said application, upload the information in the proforma in Annexure A of this notification.
4. The proper officer for carrying out rectification of the said order shall be the authority who had issued such order, and the said authority shall take a decision on the said application and issue the rectified order, as far as possible, within a period of three months from the date of the said application.
5. Where any rectification is required to be made in the order referred to in paragraph 1 and, the said authority has issued a rectified order thereof, then the said authority shall upload a summary of the rectified order electronically –
(i) in FORM GST DRC-08, in cases where rectification of an order issued under section 73 or section 74 of the said Act is made; and
(ii) in FORM GST APL-04, in cases where rectification of an order issued under section 107 or section 108 of the said Act is made.

In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of Mizoram, Taxation Department, issued vide number No. J.21011/7/2021-TAX dated the 11th June, 2021 (No.22/2021-State Tax), except as respects things done or omitted to be done before such supersession, the Governor of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:
Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees:
Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of state tax deducted at source in the said month is nil, shall stand waived.
2. This notification shall come into force on the 1st day of November, 2024.

In exercise of the powers conferred by sub-section (2) of section 23 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Mizoram, Taxation Department (No. J.21011/1/2017-TAX/Part(ii) dated the 29th June, 2017), published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No. 310, dated the 7th July, 2017, namely:-
In the said notification, after the opening paragraph, the following proviso shall be inserted, namely :-
“Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).”.
2. This notification shall come into force with effect from the 10th day of October, 2024.