702 EXTRAORDINARY 2020 : 30thday of June, 2020, as the date on which the provisions of sections 2 and 12 of Mizoram Goods and Services (Fourth Amendment) Act, 2020 (9 of 2020)
NOTIFICATION
No. 49/2020-State Tax
No. J. 21011/3/2019(ii)-TAX, the 23rd November, 2020. In exercise of the powers conferred by subsection
(2) of section 1 of the Mizoram Goods and Services (Fourth Amendment) Act, 2020 (9 of 2020)(hereinafter referred to as the said Act), the Governor of Mizoram hereby appoints the 30thday of June, 2020, as the date on which the provisions of sections 2 and 12 of the said Act, shall come into force.
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLIX Aizawl, Thursday 26.11.2020 Agrahayana 5, S.E. 1942, Issue No. 702
NOTIFICATIONNo. 49/2020-State Tax
No. J. 21011/3/2019(ii)-TAX, the 23rd
November, 2020.In exercise of the powers conferred by sub-
section (2) of section 1 of the Mizoram Goods and Services (Fourth Amendment) Act, 2020 (9 of
2020)(hereinafter referred to as the said Act), the Governor of Mizoram hereby appoints the 30th
day of June,
2020, as the date on which the provisions of sections 2 and 12 of the said Act, shall come into force.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
701 EXTRAORDINARY 2020 : Mizoram Goods and Services (Fourth Amendment) Act, 2020 (9 of
2020)(hereafter in this notification referred to as the said Act), the Governor of Mizoram hereby appoints
the 18th day of May, 2020, as the date on which the provisions of section 11 of the said Act, shall come
into force.
NOTIFICATION
No. 43/2020-State Tax
No. J. 21011/3/2019(i)-TAX, the 23rd November, 2020. In exercise of the powers conferred by
sub-section (2) of section 1 of the Mizoram Goods and Services (Fourth Amendment) Act, 2020 (9 of
2020)(hereafter in this notification referred to as the said Act), the Governor of Mizoram hereby appoints
the 18th day of May, 2020, as the date on which the provisions of section 11 of the said Act, shall come
into force.
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLIX Aizawl, Thursday 26.11.2020 Agrahayana 5, S.E. 1942, Issue No. 701
NOTIFICATIONNo. 43/2020-State Tax
No. J. 21011/3/2019(i)-TAX, the 23rd
November, 2020.In exercise of the powers conferred by
sub-section (2) of section 1 of the Mizoram Goods and Services (Fourth Amendment) Act, 2020 (9 of
2020)(hereafter in this notification referred to as the said Act), the Governor of Mizoram hereby appoints
the 18th
day of May, 2020, as the date on which the provisions of section 11 of the said Act, shall come
into force.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
679 EXTRAORDONARY 202 : Ammendment - No. 5/2020 - State Tax (Rate)
NOTIFICATION
No. 5/2020 - State Tax (Rate)
No. J. 21011/3/2019(i)-TAX, the 26th October, 2020. In exercise of the powers conferred by subsections
(3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section
148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being
satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,
hereby makes the following further amendments in the notification of the Government of Mizoram,
Taxation Department, No. 12/2017- State Tax (Rate), dated the 7th July, 2017, published in the Mizoram
Gazette, Extraordinary, vide VOL-XLVI, Issue No. 327, dated the 11th July, 2017,
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 5/2020 - State Tax (Rate)
No. J. 21011/3/2019(i)-TAX, the 26th
October, 2020. In exercise of the powers conferred by sub-
sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section
148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being
satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,
hereby makes the following further amendments in the notification of the Government of Mizoram,
Taxation Department, No. 12/2017- State Tax (Rate), dated the 7th
July, 2017, published in the Mizoram
Gazette, Extraordinary, vide VOL-XLVI, Issue No. 327, dated the 11th
July, 2017, namely:—
In the said notification, in the Table, after serial number 19B and the entries relating thereto, the following
shall be inserted, namely:-
“19C9965Satellite launch services supplied by Indian SpaceNilNil.”
Research Organisation, Antrix Corporation Limited
or New Space India Limited.
2.This notification shall come into force with effect from the 16th
day of October, 2020.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note : The principal notification was published in the Gazette of Mizoram, Extraordinary,vide notification
No. 12/2017 - State Tax (Rate), dated the 7th
July, 2017,vide VOL-XLVI, Issue No. 327 dated the 11th
July, 2017 and was last amended by notification No. 04/2020 - State Tax (Rate), dated the 9th
october,
2020.VOL - XLIX Aizawl, Wednesday 11.11.2020 Kart ika 20, S.E. 1942, Issue No. 679Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
680 EXTRAORDINARY 2020 : Ammendment -NotificationNo. 77/2020-State Tax
NOTIFICATION
No. 77/2020-State Tax
No. J. 21011/3/2019(ii)-TAX, the 26th October, 2020. 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
amendment in the notification of Government of Mizoram, Taxation Department, No. 47/2019 - State
Tax dated the 5th November, issued vide file number J.21011/2/2019(r)-TAX, namely: -
In the said notification in the opening paragraph, for the words and figures “financial years
2017-18 and 2018-19”, the words and figures “financial years 2017-18, 2018-19 and 2019-20” shall be
substituted.
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 77/2020-State Tax
No. J. 21011/3/2019(ii)-TAX, the 26th
October, 2020. 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
amendment in the notification of Government of Mizoram, Taxation Department, No. 47/2019 - State
Tax dated the 5th
November, issued vide file number J.21011/2/2019(r)-TAX, namely: -
In the said notification in the opening paragraph, for the words and figures “financial years
2017-18 and 2018-19”, the words and figures “financial years 2017-18, 2018-19 and 2019-20” shall be
substituted.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note : The principal notification No. 47/2019 - State Tax, dated the 5th
November, 2019 was issued vide
file No. J. 21011/2/2019(r)-TAX, dated the 5th
November, 2019. VOL - XLIX Aizawl, Wednesday 11.11.2020 Kart ika 20, S.E. 1942, Issue No. 680Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
681 EXTRAORDINARY 2020 : Ammendment - Notification-No. 78/2020-State Tax
NOTIFICATION
No. 78/2020-State Tax
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 78/2020-State Tax
No. J.21011/3/2019(iii)-TAX, the 26th
October, 2020. In exercise of the powers conferred by the first
proviso to rule 46 of the Mizoram Goods and Services Tax Rules, 2017, the Governor of Mizoram, on
the recommendations of the Council, hereby makes the following amendment in the notification of the
Government of Mizoram, Taxation Department No.J.21011/1/2017-TAX/Vol-ll(i), dated the 19th
July,
2017, namely:-
In the said notification, with effect from the 01st
day of April, 2021, for the Table, the following
shall be substituted, namely, -
“Table
Serial NumberAggregate Turnover in theNumber of Digits of Harmonised
preceding Financial YearSystem of Nomenclature Code (HSN Code)
(1)(2)(3)
1.Up to rupees five crores4
2.more than rupees five crores6
Provided that a registered person having aggregate turnover up to five crore rupees in the previous
financial year may not mention the number of digits of HSN Code, as specified in the corresponding
entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of
supplies made to unregistered persons.”.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note : The principal notification was issued vide number J. 21011/1/2017-TAX/Vol-II(i), dated the 19th
July, 2017.VOL - XLIX Aizawl, Wednesday 11.11.2020 Kart ika 20, S.E. 1942, Issue No. 681Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
The Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred
to as the said Act)
No. J. 21011/2/2019(c) -TAX, the 20th December, 2019. WHEREAS, sub-section (1) of
section 44 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred
to as the said Act) provides that every registered person, other than an Input Service Distributor, a person
paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall
furnish an annual return for every financial year electronically in such form and manner as may be prescribed
on or before the thirty-first day of December following the end of such financial year;
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLIX Aizawl, Tuesday 14.1.2020 Pausha 24, S.E. 1941, Issue No. 21
REMOVAL OF DIFFICULTY ORDERNo. 8/2019 - State Tax
No. J. 21011/2/2019(c) -TAX, the 20th
December, 2019.WHEREAS, sub-section (1) of
section 44 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Or der referred
to a s the said Act ) provides that every registered person, other tha n an Input Service Distributor, a person
paying tax under section 51 or section 52, a casual ta xable person a nd a non-resident taxable person, shall
furnish an annual return for every financial year electronically in such form and manner as may be prescribed
on or befor e the thirty-first day of December following the end of such fina ncial year;
AND WHEREAS, for the purpose of fu rnishing of the annual return electronically for every financial
year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being
faced by the taxpayers as a result whereof, the said annual return for the period from the 1st
July, 2017 to
the 31st
March, 2018 and for the period from lst
April, 2018 to the 31st
Mar ch, 2019 could not be furnished
by the registered persons, as referred to in the said sub-section (1) and beca use of that, certain difficulties
have arisen in giving effect to the provisions of the sa id section.
NOW, THEREFORE, in exercise of the powers conferr ed by section 172 of the Mizor am Goods and
Services Ta x Act, 2017, the Governor of Mizora m, on recommendations of the Council, hereby makes the
following Or der, to remove the difficulties, namely:—
1.Shor t title.—This Order may be called the Mizoram Goods a nd Services Tax (Eighth Removal of
Difficulties) Order, 2019.
2.For the Explanation in section 44 of the Mizoram Goods and Services Ta x Act, 2017, the following
Explanation shall be substituted, namely: -“Explanation.- F or the purposes of this section, it is hereby decla red that the annual return for the period
from t he lst
July, 2017 to the 31st
March, 2018 shall be furnished on or before the 31st
December, 2019 and the
annual return for the period from the 1st
April, 2018 to the 31st
March, 2019 shall be furnished on or before
the 3 lst
March, 2020. “.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2019.
No. J.21011/2/2019-(a)-TAX, the 20th December, 2019. 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:-
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 56 of 2019-State Tax
No. J.21011/2/2019-(a)-TAX, the 20th
December, 2019.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 Mizora m Goods and Services Tax Rules, 2017, namely:-
1.(1 ) These rules may be called the Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2.In t he Mizoram Goods and Services Tax Rules, 2017 (hereinafter referr ed to a s the sa id rules),-
(i)inFORM GST RFD-01, in Annexure 1,
(a ) forStatement 1A, the following Statement sha ll be substituted, namely:-
“Statement 1A [rule 89(2)(h)]
Refund Type: IT C accumulated due to inverted tax structur e [clause (ii) of first proviso to section 54(3)]VOL - XLIX Aizawl, Tuesday 7.1.2020 Pausha 17, S.E. 1941, Issue No. 4123456789101112 13 14 15 16 1718 19 Sl.
No.Details of documents of inward supplies
received of inputs receivedTax paid on inward
suppliesDetails of documents of
outward supplies issuedTax paid on
outward suppliesType
of In
ward
Sup-
plyGSTIN
of
Sup-
plier/
Self
GSTINType
of
Docu-
mentNo./
B/EPort
CodeDateInte-
gra-
ted
TaxCen-
tral
TaxState/
UT
TaxType
of
Out-
ward
Sup-
plyType
of
Docu-
ment Taxa-
ble
ValueNo. Date Tax-
able
ValueInte-
grated
TaxCen-
tral
TaxState/
UT
Tax
B2
B/B
2C”;
- 2 - Ex-4/2020
(b) forStatement 2, the following Statement sha ll be substituted, namely:-
“Statement 2 [rule 89(2)(c)]
Refund Type: Export of services with payment of ta x (accumulated IT C)
Sr. No. Type ofNo. Date Value TaxableNo. Date Value
Documentvalue
12345789101112
”;
(c ) forStatement 3, the following Statement sha ll be substituted, namely:-
“Statement 3 [rule 89(2)(b) and rule 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(d) forStatement 4, the following Statement sha ll be substituted, namely:-
“Statement 4 [rule 89(2)(d) and rule 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer
(on payment of tax)
(e) afterStatement 4, the following Statement shall be inserted, namely:-
“Statement 4A
Refund by SEZ on account of supplies received from DTA – With payment of taxDocument DetailsBRC/FIRC Integrated
TaxCessDocument DetailsBRC/FIRCSr. Type of No. Date ValuePort No. Date Ref Date No. Date Value
No. DocumentcodeNo.
1234567891 0 11121314
”; Goods/
Services
(G/S)Shipping bill/
Bill of exportEGM
DetailsDocument DetailsShipping bill/ Bill of export/
Endorsed invoice by SEZ
Taxable
ValueIntegrated
TaxCess
Type of No. Date ValueNo.Date
Document GSTIN of
recipient
12345678910
”;Document DetailsShipping bill/ Bill of export/
Endorsed invoice by SEZ
Taxable
ValueIntegrated
TaxCess
Type of No. Date ValueNo.Date
Document GSTIN of
Supplier
12345678910
”;
(f) forStatement 5, the following Statement sha ll be substituted, namely:-
“Statement 5 [rule 89(2)(d) and rule 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer
(without payment of tax)
(g) forStatement 5B, the following Statement sha ll be substituted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports claimed by supplier
Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports claimed by recipient
(h) forStatement 6, the following Statement sha ll be substituted, namely:-
“Statement 6 [rule 89(2)(j)]
Refund Type: On account of change in POS (inter-state to intra-state and vice versa)Document details of inward supplies in
case refund is claimed by SupplierTax paid
Type ofNo.DateTaxable Integr a ted Central State/Union C es s
DocumentValueTaxTaxTer r itor y Ta x Sl.
No.
12345678910
”;GSTIN of
SupplierDocument DetailsShipping bill/ Bill of export/
Endorsed invoice no.
Type of Docu ment No. D a t e Value Sr. No.
12345678
”; No. DateGoods/
Services
(G/S)Document details of inward supplies in
case refund is claimed by SupplierTax paid
Type ofNo. DateTaxableIntegratedCentral State/Union C es s
DocumentValueTaxTaxTer r itor y Ta x Sl. No.
123456789Document
Type B2C/
Registered Recipeint
GSTIN/UINName (in
case of
B2C)No.Date Value Taxable Value Document Details
Type of Docu ment12345678Details of documents covering tr ansaction cons ider ed
as intra –State / inter-State transaction earlier
Inter/
IntraIntegrated
TaxCentral
taxState/UT
TaxCess PoSInter/
IntraIntegrated
TaxCentral
taxState/UT
TaxCess PoS Transaction which were held inter St ate/
intra-State supply subsequently
91011121314151617181920
”.- 3 -Ex-4/2020
(ii) inFORM GSTR-9, in the Table,-
(a) against serial number 8C, in column 2,-
(A. ) before the letters andwords”ITC on inward supplies”,the word, letters and figures “For FY
2017-18” shall be inserted;
(B. ) after the entry ending with the words a nd figu res, “April 2018 to March 2019”, the following
entr y shall be inserted, namely :-
“For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to
reverse charge but includes services received from SEZs) received during 2018-19 but availed
during April 2019 to September 2019”;
(b) in Pt. V,-
(A. ) before the words “P articulars of the tra nsactions”, the word, letters and figures “F or FY 2017-
18” shall be inserted;
(B. ) after the heading ending with the words and figures “April 2018 till March 2019”, the following
entr y shall be inserted, namely :-
“For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between
April 2019 till September 2019”;
(iii) inFORM GSTR-9,in t he instructions,
(a ) for paragra ph 2, t he following paragraph shall be substituted, namely: -
“2. It is manda tory to file allFORM GSTR-1 andFORM GSTR-3B for the fina ncial
year for which the return is being filed for before filing this return and for FY 2017-18, the
details for the period between July 2017 to March 2018 are to be provided in this return.”;
(b) in paragraph 4, -
(A. ) before the words, “It may be noted”, the word, letters and figures “ For FY 2017-18,” shall be
inserted;
(B. ) after the words,letters a nd figures, “that additional liability for the FY 2017-18”, the letters and
figures “or FY 2018-19” shall be inserted;
(C. ) after the wor ds, “taxpayers cannot claim input tax credit”, the words, letters and figur es
“unclaimed during FY 2017-18”, shall be omitted;
(D. ) in the Table, in second column ,-
(I) against serial number 4I,after the entry ending with the words “ filling up these
deta ils.”,the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person sha ll have an option to fill Table 4B
to Table 4E net of credit notes in case there is any difficulty in reporting such details
separately in this table.”;
(II) against serial number 4J, after the entry ending with the wor ds “ filling u p these details.”,
the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person sha ll have an option to fill Table 4B
to Table 4E net of debit notes in case there is any difficulty in reporting such details
separately in this Table.”;
(III) against serial number 4K & 4L, after the entry ending with the words “ filling up these
deta ils.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person sha ll have an option to fill Table 4B
to Table 4E net of amendments in case there is any difficulty in reporting such details
separately in this table.”;
(I V) against serial number 5D, 5E and 5F, aft er the entry ending with the words, figures and
brackets “under Non-GST supply (5F).”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-1 9, the registered person shall have an option to either
sepa rately report his supplies as exempted, nil rated and Non-GST supply or report
cons olidated infor mation for all these t hree heads in the “exempted” row only.”;- 4 - Ex-4/2020
( V) against serial number 5H, after the entry ending with the words “filling up these details.”,
the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A
to Table 5F net of credit notes in case there is any difficulty in reporting such details
separately in this Table.”;
(VI) against serial number 5I, after the entry ending with the words “filling up these details.”,
the following entry shall be inserted, namely:- “For FY 2017-18 and 2018-19, the registered
person shall have an option to fill Table 5A to Table 5F net of debit notes in ca se there is
any difficulty in r eporting such details separately in t his Table.”;
(VI I) against serial number 5J & 5K, a fter the entry ending with the words “filling up these
deta ils.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A
to Table 5F net of amendments in case there is any difficulty in reporting such details
separately in this Table.”;
(c) in paragraph 5, in the Table, in second column ,-
(A. ) against serial number 6B, after the entry ending with the words, figure, brackets and letter
“under 6(H) below.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person shall have an option to either report the
breakup of input tax credit as inputs, capital goods and input services or report the entire input
tax credit under the “inputs” row only.”;
(B. ) against serial number 6C and serial number 6D, after the entr y ending with the wor ds “filling
up t hese details.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person shall have an option to either report the
breakup of input tax credit as inputs, capital goods and input services or report the entire input
tax credit under the “inputs” row only.
For FY 2017-18 and 2018-19, the registered person shall have an option to either report Table 6C
and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.”;
(C. ) against serial number 6E, after the entr y ending with the words “filling up these details.”, the
following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person shall have an option to either report the
breakup of input ta x credit as inputs and capital goods or report the entire input tax credit under
the “inputs” row only.”;
(D. ) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, after the entry ending with the words,
figures and letters “in 7E ofFORM GSTR-9.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person shall have an option to either fill his
information on reversals separately in Table 7A to 7E or report the entire amount of reversal
under Table 7H only. However, reversals on account of T RAN-1 credit (Table 7F ) and T RAN-
2 (Table 7G) are to be mandatorily reported.”;
(E.) against serial number 8A,-
(I) for the letters and figur es, “FY 2017-1 8”, the words “ the financial year for which the
retu rn is being for” shall be s ubstituted;
(II) before the words, “It may be noted”, the word, letters and figures, “For FY 2017-18,”
shall be inserted;
(III) after the entry ending wit h the words “auto-populated in this ta ble.”, the following entry
shall be inserted, namely:-
“For FY 2018-19, It may be noted that theFORM GSTR-2A generated a s on the
1st
November, 2019 shall be auto-populated in this table. For FY 2017-18 and 2018-19,
the registered person shall have a n option to upload the details for the entries in Table
8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).”;- 5 -Ex-4/2020
(F. ) against serial number 8B, after t he entr y ending with the wor ds “be auto-populated here.”, the
following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person sha ll have an opt ion to upload the details
for the entr ies in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the
CA certification).” ;
(G.) against serial number 8C,-–
(I) before the words, “ Aggregate value of”, the word, letters and figures, “ For FY 2017-
18,” shall be inserted;
(II) after the entry ending with the words “shall be declared here.”, the following entry shall
be inserted, namely:-
“For FY 2018-19, Aggregate value of input tax credit availed on all inward supplies
(except those on which tax is paya ble on reverse charge basis but includes supply of
services received from SEZs) received during April 2018 to March 2019 but credit on
which was a va iled between April 2 019 to September 2019 sha ll b e decla red her e.”;
(III) after the entry ending wit h the words “for filling up these deta ils.”, the following entry
shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person shall have an option to upload the
deta ils for the entries in Table 8A to Ta ble 8D duly signed, in PDF format in FORM
GSTR-9C (without the CA certification).”;
(H. ) against serial number 8D, aft er the entry ending with the words “shall be negative.”, the
following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-19, the registered person sha ll have an opt ion to upload the details
for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C
(wit hout the CA certification).” ;
(d) in paragraph 7,–
(A. ) before the words a nd letter “Par t V consists”, the word,lettersand figures “For F Y 2017-18,”
shall be inserted;
(B.) after the entry ending with the words and figures “April 2018 to March 2019”, the following
entry shall be inserted, namely:-
“For FY 2018-19, Part V consists of particulars of transactions for the previous financial year
but paid in theFORM GSTR-3B between April 2019 to September 2019.”;
(C. ) in the Table, in second column ,-
(I) against serial number 10 & 11,
(1 .) before the words, “Details of additions”, the word, letters and figur es, “For FY
2017-18,” shall be inserted;
(2 .) aft er the entry ending with the words “ shall be declared here.”, the following
entry shall be inserted, namely:-
“For FY 2018-19, Details of additions or amendments to any of the supplies already
declared in the returns of the previous financial year but such amendments were
furnished in Table 9A, Table 9B and Table 9C ofFORM GSTR-1 of April 2019
to S eptember 2019 sha ll b e decla red her e.”;
(II) against serial number 12,
(1 .) before the words, “Aggregate value of”, the word,letters a nd figu res, “For FY
2017-18,” shall be inserted;
(2 .) after the entry ending with the words “filling up these details.”, the following
entry shall be inserted, namely:-
“For FY 2018-19, Aggregate value of reversal of ITC which was availed in the
previous financial year but reversed in returns filed for the months of April 2019
to September 2019 shall be declared here. Table 4(B) ofFORM GSTR-3B - 6 - Ex-4/2020
may be used for filling up these details. For FY 2017-18 and 2018-19, the registered
person shall have an option to not fill t his table.”;
(III) against serial number 13, –
(1.) before the words, “Details of ITC for”, the word,letters and figures, “For FY
2017-18,” shall be inserted;
(2 .) after the entry ending with the words,letters a nd figures “annual return for FY
2018-19.”, the following entry shall be inserted, namely:-
“For FY 2018-19, Details of IT C for goods or services received in the previous
fina ncial year but IT C for the same was a vailed in retur ns filed for the months of
April 2019 to September 2019 shall be declared here. Table 4(A) ofFORM
GSTR-3B may be used for filling up these details. However, any ITC which
was reversed in the FY 2018-19 as per second proviso to sub-section (2) of
section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed
shall be furnished in the annual return for FY 2019-20. For FY 2017-18 and 2018-
19, the registered person shall have an option to not fill this table.”;
( e) in paragraph 8, in the Ta ble, in second column ,–
(A. ) against serial number 15A, 15B, 15C and 15D, after the wor ds and letters “details of
non-GST refund cla ims.”, the wor ds and figures “For FY 2017-1 8 and 2018-19, the
registered person shall ha ve an option to not fill this Table.” shall be inserted;
(B. ) against serial number 15E, 15F a nd 15G, after the words “sha ll be declared here.”, the
words,letters and figures “For FY 2017-18 and 20 18-19, the registered person shall
have an option to not fill this Table.” shall be inser ted;
(C.) against serial number 16A, after the words “filling up these details.”, the words, letters
and figures “For F Y 2017-18 and 2018-19, the registered person shall have a n option to
not fill this Table.” shall be inserted;
(D. ) against serial number 16B a nd serial number 16C, after the words “shall be declared
here.”, the words, letters and figures “For FY 2017-18 and 2018-19, the registered
person shall have an option to not fill this t able.” shall be inserted;
(E. ) against serial number 17 & 18, a fter the words “value of inwa rd supplies.”, the words,
letters and figures “For FY 2017-1 8 and 2018-19, the registered person shall have an
option to not fill this table.” shall b e inserted;
3.In the said rules, inFORM GST GSTR-9C, in the instructions, in paragraph 2,
(i)for the letters and figures, “FY 2017-18”, the words “current financial year” shall be substituted;
(ii) before the words, “The details for the”, the word, letters and figures “For FY 2017-18,” shall
be insert ed;
(iii) in P aragraph 4, in the Table, in second column,–
(a ) against serial number 5B and seria l number 5C, aft er the entry ending with the words
and brackets “shall be declared here.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-1 9, the registered person shall have an option to not fill this
table. If there are any adjustment s required to be repor ted then the s ame may be reported
in Table 5O.”;
(b) against serial number 5D, a fter the entry ending with the words “not required to be
included here.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-1 9, the registered person shall have an option to not fill this
table. If there are any adjustment s required to be repor ted then the s ame may be reported
in Table 5O.”;
(c ) against serial number 5E andserial number 5F, aft er the entry ending with the words
“sha ll be declared here.”, the following entry shall be inserted, namely:-- 7 -Ex-4/2020
“For FY 2017-18 and 2018-1 9, the registered person shall have an option to not fill this
table. If there are any adjustment s required to be repor ted then the s ame may be reported
in Table 5O.”;
(d) against serial number 5G, after the entry ending with the words “shall be declared her e.”,
the following entry shall be inserted, namely:-
“For FY 2017-18, the registered person shall have an option to not fill this table. If there
are any adjustments required to be reported then the same may be reported in Table 5O.”;
(e) against serial number 5H, serial number 5I, serial number 5J, serial number 5K, serial
number 5L, serial number 5M and serial number 5N, after the entry ending with the
words “shall be declared here.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-1 9, the registered person shall have an option to not fill this
table. If there are any adjustment s required to be repor ted then the s ame may be reported
in Table 5O.”;
(iv) inpa ragraph 6, in second column ,–
(A. ) against serial number 12B, after the entry ending with the words and figur es “ava iled
during Fina ncial Year 2017-18.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-1 9, the registered person shall have an option to not fill this
Table.”;
(B. ) against serial number 12C, after the entry ending with the words “ shall be declared
here.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-1 9, the registered person shall have an option to not fill this
Table.”;
(C. ) against serial number 14, after the entry ending with the words “ are to be declared
here.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and 2018-1 9, the registered person shall have an option to not fill this
Table.”;
(v) for Part B, the following shall be substituted, namely:-
“PART – B- CERTIFICATIONI.Certification in ca ses where the reconciliation sta tement (FORM GSTR-9C) is drawnup by the person who had conducted the audit:* I/we have examined the—
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from
………. .…to ending on ……., and
(c ) the cash flow statement (if available) for the period beginning fr om ……..…to ending on
………, —attached herewith, of M/s …………… (Name), …………………….…………
(Address), ..…………………(GSTIN).
2.Based on our audit I/we r eport that the said registered per son—
*has maintained the books of accounts, records and documents as required by the IGST/CGST/
<<>>GST Act, 2017 a nd the r ules/notifications made/issued thereunder
*has not maintained t he following accounts/r ecords/docu ments as required by the IGS T/CGS T/
<<>>GST Act, 2017 a nd the r ules/notifications made/issued thereunder:
1.
2.
3.- 8 - Ex-4/2020
3.(a ) *I/we repor t the following observations/ comments / discrepa ncies / inconsistencies; if any:
…………………………………….
…………………………………….
3.(b) *I/we further report that, -
( A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge
and belief, were necessary for the purpose of the audit / infor mation and explanations which, to
the best of *my/our knowledge and belief, were necessary for the purpose of the audit were
not provided/partia lly provided to us.
(B) In *my/our opinion, proper books of account *ha ve/have not been kept by the registered person
so far as a ppears from*my/ our examina tion of the books.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and
the cash flow Statement (if availa ble) are *in agreement/not in agreement with the books of
account maintained at the Principal place of business at ……………………and **
……………………additional place of business within the State.
4.The documents required to be furnished under section 35 (5) of t he CGST Act / SGST Act and
Reconciliation Statement r equired to be furnished under section 44(2) of the CGST Act / SGST Act
is a nnexed herewith in Form No. GSTR-9C.
5.In *my/our opinion and to the best of *my/our information and a ccording to explanations given to
*me/us, the particu lars given in the said Form No.GSTR-9C are true and fair subject to following
observations/qualifications, if any:
(a) ……………………………………………………………………………………
(b) ……………………………………………………………………………………
(c) ……………………………………………………………………………………
…………………………………………
…………………………………………
**(S ignatur e and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
I I . Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawnup by a person other than the person who had conducted the audit of the accounts:*I/we report that the audit of the books of accounts and the financial statements of M/s.
………. ........ ..…………………. (Na me and a ddress of the assessee with GSTIN) was condu cted
by M/s. …………………………………………..………. (full name and address of auditor along
with status), bearing membership number in pursuance of the provisions of the
…………………………….Act, and *I/we annex hereto a copy of their audit report dated
……………………………. along with a copy of each of :-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from
………..…to ending on …….,- 9 -Ex-4/2020
(c ) the cash flow statement (if available) for the period beginning fr om ……..…to ending on
………, and
(d) docu ments declared by the said Act to be part of, or a nnexed to, the *profit and loss account/
income and expenditure account and balance sheet.
2.I/we report that the said registered per son—
*has maintained the books of accounts, records and documents as required by the IGST/CGST/
<<>>GST Act, 2017 a nd the r ules/notifications made/issued thereunder
*has not ma intained the following accou nts/recor ds/documents a s r equired b y the IGST/CGS T/
<<>>GST Act, 2017 a nd the r ules/notifications made/issued thereunder:
1.
2.
3.
3.The documents required to be furnished under section 35 (5) of the CGST Act / SGST Act and
Reconciliation Statement r equired to be furnished under section 44(2) of the CGST Act / SGST Act
is a nnexed herewith in Form No.GSTR-9C.
4.In *my/our opinion and to the best of *my/our information and according to examination of books of
account including other relevant documents and explana tions given to *me/us, the pa rticula rs given in
the said Form No.9C are true and fair subject to the following observations/qualifications, if any:
(a) …………………………….…………………………….………………………
(b) …………………………….…………………………….………………………
(c) …………………………….…………………………….………………………
………………………………………
**(S ignatur e and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………”.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note: The principal rules were published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue
No.298vide notification No. J.21011/1/2014-TAX-Loose, dated the 29th
June, 2017, and last amendedvide
notification No.J.21011/2/2019(s)-TAX (No. 49/2019 - State Tax), dated the 5th
November, 2019.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50- 10 - Ex-4/2020
“Explanation - For the purposes of this entry, the term “bus body building” shall include building
of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff
Act, 1975.”
No.J.21011/1/2019 (b) - TAX, the 20th December, 2019. In exercise of the powers conferred by
sub-section (3) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor
of Mizoram, on the recommendations of the Council, and on being satisfied that it is necessary so to do,
hereby makes the following further amendment in the notification of the Government of Mizoram, Taxation
Department No.11/2017-State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette,
Extraordinary, VOL-XLVI, Issue No. 326 dated the 11th July, 2017. In the said notification, in the Table,
against serial number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely:-
“Explanation - For the purposes of this entry, the term “bus body building” shall include building
of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff
Act, 1975.”
Vanlal Chhuanga
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at
The Mizoram GazetteEXTRA ORDINARYPublished by AuthorityRNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLIX Aizawl, Tuesday 7.1.2020 Pausha 17, S.E. 1941, Issue No. 5NOTIFICATIONNo. 26 of 2019-State Tax (Rate)No.J.21011/1/2019 (b) - TAX, the 20th December, 2019.In exercise of the powers conferred bysub-section (3) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governorof Mizoram, on the recommendations of the Council, and on being satisfied that it is necessary so to do,hereby makes the following further amendment in the notification of the Government of Mizoram, TaxationDepartment No.11/2017-State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette,Extraordinary, VOL-XLVI, Issue No. 326 dated the 11th July, 2017. In the said notification, in the Table,against serial number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely:-“Explanation - For the purposes of this entry, the term “bus body building” shall include buildingof body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs TariffAct, 1975.”Vanlal ChhuangaCommr. & Secretary to the Govt. of Mizoram,Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of MizoramPrinted at the Mizoram Government Press, Aizawl. C/50
The Mizoram Goods and Services Tax (Eighth Amendment) Rules,
2017
No.J.21011/1/2017-TAX/Vol-II/Part(i), the 23 rd October, 2017. 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:
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Friday 27.10.2017 Kartika 5, S.E. 1939, Issue No. 652
NOTIFICATIONNo.J.21011/1/2017-TAX/Vol-II/Part(i), the 23rd
October, 2017. In exer cis e o f t he powers con-
ferred 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:
1.These rules may be called the Mizoram Goods and Services Tax (Eighth Amendment) Rules,
2017.
2.In the Mizoram Goods and Services Tax Rules, 2017:-
(i) in rule 24, in sub-rule (4), for the figures, letters and word, “30th
September”, the
figures, letters and word “31st October” shall be substituted;
(ii) in rule 118, for the words “a period of ninety days of the appointed day”, the
words and figures “the period specified in rule 117 or such further period as extended by the
Co mmissio ner” shall be subst it ut ed;
(iii) in rule 119, for the words “ninety days of the appointed day”, the words and
figures “the period specified in rule 117 or such further period as extended by the Commis-
sioner” shall be substituted;
(iv) in rule 120, for the words “ninety days of the appointed day”, the words and
figures “the period specified in rule 117 or such further period as extended by the Commis-
sioner” shall be substituted.
(v) in r ule 120A, t he marginal heading “Revisio n o f declarat io n in FORM GST-
TRAN - 1” shall be inserted.
(vi) in FORM GST REG - 29,-
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVI-
SIONAL REGIS TRATION”, the heading, “APPLICATION FOR CANCE-
LATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be sub-
stituted;
(b)under sub-heading PART - A, against item (i), for the word and let
ters “Provisional ID”, the letters “GSTIN” shall be substituted.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50Ex-652/20172
Corrigendum of Notification issued vide No. 13/2017-State Tax (Rate) : dt.7.7.2017 at Sl. no. 2 of this Notification which stated that:
No. J. 21011/1/2017-TAX/Vol-II/Pt, the 17th October, 2017. In partial modification of this Department’s Notification issued vide No. 13/2017-State Tax (Rate) : dt.7.7.2017 at Sl. no. 2 of this Notification which stated that:
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008CORRIGENDUMNo. J. 21011/1/2017-TAX/Vol-II/Pt, the 17th
October, 2017.In p artial modification of this Department’s
Notification issued vide No. 13/2017-State Tax (Rate) : dt.7.7.2017 at Sl. no. 2 of this Notification which
stated that:
“Services s upplied by an individual advocate including a senior advocate by way of representational
services before any court, tribuna l or authority, directly or indirectly, to any business entity located in the
taxa ble terr itory, including where contract for provision of such service has been entered thr ough another
advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.”
may be read as :
“S ervices pr ovided b y an individual advocate including a senior advocate or fir m of
a dvocate by way of lega l services, dir ectly or indirectly.Explanation. - “legal service” means any service provided in r elation t o advice, cons ulta ncy
or assistance in any branch of law, in any manner and includes representational services
before any court, tribunal or authority.”
Vanlal Chhuanga
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLVI Aizawl, Friday 20.10.2017 Asvina 28, S.E. 1939, Issue No. 640
Corrigendum the Mizoram Goods & Services Tax Act, 2017 (6 of 2017) may be corrected as below
No. J. 21011/1/2017-TAX/Vol-II/Pt(i), the 17th October, 2017. In order to maintain uniformity with the numbering order of notifications adopted by the Central Government, this Department’s Notifications dated 4.9.2017 issued under the Mizoram Goods & Services Tax Act, 2017 (6 of 2017) may be corrected as below :
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008CORRIGENDUMNo. J. 21011/1/2017-TAX/Vol-II/Pt(i), the 17th
October, 2017. In order to maintain uniformity
with the numbering order of notifications adopted by the Central Government, this Department’s Notifications
dated 4.9.2017 issued under the Mizoram Goods & Services Tax Act, 2017 (6 of 2017) may be corrected as
below :
1.Notification No. 20/2017 - State Tax (Rate) : dt.4.9.2017may be
read as Notification No. 23/2017-State Tax (Rate): dt.17.10.2017.
2.Notification No. 22/2017 - State Tax (Rate) : dt.4.9.2017may be
read as Notification No. 20/2017-State Tax (Rate): dt.17.10.2017.
3.Notification No. 23/2017 - State Tax (Rate) : dt.4.9.2017may be
read as Notification No. 22/2017-State Tax (Rate): dt.17.10.2017.
Vanlal Chhuanga
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLVI Aizawl, Friday 20.10.2017 Asvina 28, S.E. 1939, Issue No. 639
NOTIFICATION No 30/2017-State Tax (Rate)
No. J. 21011/1/2017-TAX/Vol-I/Pt, the 17th October, 2017. In exercise of the powers conferred by sub-section (1) of Section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of
Mizoram, Taxation Department No. 12/2017-State Tax (Rate), dated the 7th July, 2017, namely :-
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo 30/2017-State Tax (Rate)
No. J. 21011/1/2017-TAX/Vol-I/Pt, the 17th
October, 2017. In ex ercise of t he powers conferr ed
by sub-section (1) of Section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor
of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of
the Council, hereby ma kes the following fu rther amendments in the not ification of the Government of
Mizoram, Taxation Department No. 12/2017-State Tax (Rate), dated the 7th July, 2017, namely :-
In the said notification, in the Table, after serial number 9A and the entr ies relating t hereto, the
following shall be inserted, namely :-
(1)(2)(3)(4)(5)
“9BChapter 99Supply of services a ssociated with transit cargoNilNil”.
to Nepal and Bhuta n (landlocked countries).
Vanlal Chhuanga
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLVI Aizawl, Friday 20.10.2017 Asvina 28, S.E. 1939, Issue No. 638
The Mizoram Goods and Services Tax Rules, 2017 and Notification No.J.21011/1/2017-TAX/Vol-II/Pt-II dated the 12th September, 2017
No.J. 21011/1/2017-TAX/Vol-I/Pt, the 3rd Octber, 2017. In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017 and Notification No.J.21011/1/2017-TAX/Vol-II/Pt-II dated the 12th September, 2017, the Commisioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding
entry in column (3) of the said Table, namely:-
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.J. 21011/1/2017-TAX/Vol-I/Pt, the 3rd
Octber, 2017. In exercise of the powers conferred by
section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61
of the Mizoram Goods and Services Tax Rules, 2017 and Notification No.J.21011/1/2017-TAX/Vol-II/Pt-II
dated the 12th September, 2017, the Commisioner, on the recommendations of the Council, hereby specifies
that the return for the month as specified in column (2) of the Table below shall be furnished in FORM
GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding
entry in column (3) of the said Table, namely:-
Table
Sl.No.MonthLast Date for filling of return in FORM GSTR-3B
(1)(2)(3)
1.August, 201720th
September, 2017
2.September, 201720th
October, 2017.
3.October, 201720th
November, 2017.
4.November, 201720th
December, 2017.
6.December, 201720th
January, 2018
2.Pa yment of taxes for discharge of ta x liability as p er FORM GST R-3B: Ever y regis ter ed
person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act,
discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by
debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date,
as detailed in column(3) of the said Table, on which he is required to furnish the said return.
Vanlalchhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department. VOL - XLVI Aizawl, Wednesday 11.10.2017 Asvina 19, S.E. 1939, Issue No. 602Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
The Mizoram Goods and Services Tax Act, 2017 (6 of 2017)
No.J.21011/1/2017-TAX/Vol-I/Pt(i), the 3rd October, 2017. 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 specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exemted from obtaining registration under the aforesaid Act:
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.J.21011/1/2017-TAX/Vol-I/Pt(i), the 3rd
October, 2017. In exercise of the powers conferr ed
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 specifies the casual taxable persons making
taxable supplies of handicraft goods as the category of persons exemted from obtaining registration under
the aforesaid Act:
Provided that the aggregate value of such supplies, to be computed on all India basis, does not
exceed an amount of ten lakh rupees.
2.The casual taxable persons mentioned in the preceding paragraph shall obtain a Permanent Account
Number and generate an e-way bill in accordance with the provision of rule 138 of the Mizoram Goods and
Services Tax Rules, 2017.
3.The above exemption shall be available to such persons who are making inter-State taxable supplies
of handicraft goods and are availing the benefit of notification No. 8/2017 - Integrated Tax dated the 14th
September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
umber G.S.R.(E), dated the 14th
September, 2017.
Explanation - For the purposes of this notification, the expression “handicraft goods” means the products
mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code
mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsment
predominantly by hand even though some machinery may also be used in the process:-
Table
Sl. No.ProductsHSN Code
(1)(2)(3)
1.Leather articles (including bags, purses, saddlery, harness, garments)4201, 4202,4203
2.Carved wood products (including boxes, inlay work, cases, casks)4415,4416
3.Carved wood products (including table and kitchenware)4419
4.Carved wood products4420
5.Wood turning and lacquer ware4421
6.Bamboo products [decorative and utility items]46 VOL - XLVI Aizawl, Wednesday 11.10.2017 Asvina 19, S.E. 1939, Issue No. 603 - 2 - Ex-603/2017
7.Grass, leaf and reed and fibre products, mats, pouches, wallets4601,4602
8.Paper mache a rticles4823
9.Textile (handloom products)including 50, 58, 62, 63
10.Textiles hand printing50,52,54
11.Zari thread5605
12.Carpet, rugs and durries57
13.Textiles hand embroidery58
14.Theatr e costumes61,62,63
15.Coir products (including mats, mattresses5705, 9404
16.Leather footwear6403,6405
17.Carved stone products (including statues, statuettes, figures of animals,6802
writing sets, ashtray, candle stand)
18.Stones inlay work68
19.Pottery and clay products, including terracotta6901,6909,6911,
6912, 6913, 6914
20.Metal table and kitchen ware (copper, brass ware)7418
21.Metal statues, images/statues vases, urns and crosses of the type8306
used for decoration of metals of chapters 73 and 74
22.Metal bidriware8306
23.Musical instruments92
24.Horn and bone products96
25.Conch shell crafts96
26.Bamboo furniture, cane/Rattan furniture
27.Dolls and toys9503
28.Folk paintings, madhubani, patchitra, Rajasthani miniature97
Vanlalchhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
Central Government or the State Govenmnet or a Local Authority
under the Societies Registration Act, 1860 (21 of 1860)
No.J.21011/1/2017-TAX/Vol-I/Pt(ii), the 3rd October, 2017. In exercise of the powers conferred by sub-section (3) of section 1 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby appoints the 18 th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses
(a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d)
of sub-section (1) of section 51 of the said Act, namely:-
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.J.21011/1/2017-TAX/Vol-I/Pt(ii), the 3rd
October, 2017. In exercise of the power s conferr ed
by sub-section (3) of section 1 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor
of Mizoram hereby appoints the 18th
day of September, 2017 as the date on which the provisions of sub-
section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses
(a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d)
of sub-section (1) of section 51 of the said Act, namely:-
(a)an authority or a board or any other body,-
(i)set up by an Act of Parliament or a State Legislature; or
(ii)establishment by any Government,
with fifty-one percent of more participation by way equity or control, to carry out any
function;
(b)society established by the Central Government or the State Govenmnet or a Local Authority
under the Societies Registration Act, 1860 (21 of 1860);
(c)public sector undertakings;
Provided that the said persons shall be liable to deduct tax from the payment made or credited to the
supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the
recommendations of the Council, by the Government of Mizoram.
Vanlalchhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department. VOL - XLVI Aizawl, Wednesday 11.10.2017 Asvina 19, S.E. 1939, Issue No. 604Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50