State Tax No. 56/2023
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 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.
State Tax (Rate) No. 1/2024
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 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.
State Tax No. 3/2024
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
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.
State Tax No. 4/2024
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 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