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294 Extra Ordinary : MizoramGoods and Services Tax Rules, 2017
No. J. 21011/7/2021-TAX, the 11 th June, 2021. 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, on the recommendations of the Council, 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.13/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.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, on the
recommendations of the Council, hereby makes the following rules further to amend the Mizoram
Goods and Services Tax Rules, 2017, namely:-
1.Short title and commencement. -
(1)These rules may be called the Mizoram Goods and Services Tax (Third Amendment)
Rules, 2021.
(2)These rules shall come into force on the date of their publication in the Official Gazette.
2.In the Mizoram Goods and Services Tax Rules, 2017,—
(i)in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted,
namely:-
“Provided further that such condition shall apply cumulatively for the period
April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021
shall be furnished with the cumulative adjustment of input tax credit for the said months
in accordance with the condition above.”;
(ii)in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:-
“Provided that a registered person may furnish such details, for the month of
April, 2021, using IFF from the 1st
day of May, 2021 till the 28th
day of May, 2021.”.
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. 298, dated the 7th
July, 2017 and last amended vide notification No. 07/2021 - State Tax, dated the
11th
June, 2021.VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 294Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
Mizoram Goods and Services Tax Act, 2017 (6 of 2017)
No. J. 21011/7/2021-TAX, the 11 th June, 2021. In exercise of the powers conferred by sub- section (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 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 7 th July, 2017,published in the Mizoram Gazette, Extraordinary, Vol XLVI, Issue No 316 dated the 11 th July, 2017, namely:-
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.1/2021-State Tax (Rate)
No. J. 21011/7/2021-TAX, the 11th
June, 2021.In exercise of the powers conferred by sub-
section (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 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,
Vol XLVI, Issue No 316 dated the 11th
July, 2017, namely:-
In the said notification, -
(a)in Schedule I - 2.5%,against S. No. 259A, for the entry in column (2), the entry “9503” shall be
substituted;
(b)after Schedule I, in the List 1,after serial number 230 and the entries relating thereto, the
following shall be inserted, namely-
“(231). Diethylcarbamazine”.
2.This notification shall come into force on the 2nd
day of June, 2021.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department. VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 288Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50 Note: - The principal notification No. 1/2017-State Tax (Rate), dated the 7th
July, 2017 was published in
the Mizoram Gazette, Extraordinary, Vol XLVI, Issue No 316 dated the 11th
July, 2017 and was last
amended by notification No.03/2020- State Tax(Rate), dated the 5th
May, 2020, vide file No. J.21011/2/
2020(b)-TAX.
289 Extra Ordinary : Mizoram Goods and Services Tax Act,2017 (6 of 2017)
No. J. 21011/7/2021-TAX, the 11 th June, 2021. In exercise of the powers conferred by sub- section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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. 11/2017- State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, Vol XLVI, Issue No. 327, dated the 11th July, 2017, namely:
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 2/2021-State Tax (Rate)
No. J. 21011/7/2021-TAX, the 11th
June, 2021.In exercise of the powers conferred by sub-
section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5)
of section 15, sub-section (1) of section 16 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. 11/2017- State Tax (Rate), dated
the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, Vol XLVI, Issue No. 327, dated
the 11th July, 2017, namely:-
In the said notification, in the Table, -
(i)in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in
column (5), in sub-clause (ii) of the fourth proviso, after the words “developer- promoter to him”, the
following words shall be inserted, namely -
“and utilise the same notwithstanding anything contained in the first proviso,”
(ii)in serial number 25, after item (ia) in column (3) and the entries relating thereto, in columns (3),
(4) and (5), the following items and entries shall be inserted, namely-
(3)(4)(5)
“(ib) Maintenance, repair or overhaul services in respect of ships
and other vessels, their engines and other components or parts.2.5-”
(iii)in serial number 25, in item (ii) in column (3), for the words, brackets and figures “and (ia)”,
the words, brackets, and figures “,(ia) and (ib)” shall be substituted.
2.This notification shall come into force with effect from the 2nd
day of June, 2021.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note: - The principal notification No. 11/2017 - State Tax (Rate), dated the 7th July, 2017 was published in the
Mizoram Gazette, Extraordinary, Vol XLVI, Issue No. 327 dated 11th
July, 2017 and was last amended by notification
No. 02/2020 - State Tax (Rate), dated the 5th
May, 2020 vide file number No. J.21011/2/2020(a)-TAX. VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 289Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
290 Extra Ordinary : Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council
No. J. 21011/7/2021-TAX, the 11 th June, 2021. In exercise of the powers conferred by section 148 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 in the public interest so to do, hereby makes the following amendments in the notification of the Government of Mizoram, Taxation Department No.06/2019- State Tax (Rate), dated the 2 nd May, 2019, issued vide file number No.J.21011/ 2/2019(d)-TAX—
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 3/2021-State Tax (Rate)
No. J. 21011/7/2021-TAX, the 11th
June, 2021.In exercise of the powers conferred by section
148 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 in the public interest so to do,
hereby makes the following amendments in the notification of the Government of Mizoram, Taxation
Department No.06/2019- State Tax (Rate), dated the 2nd
May, 2019, issued vide file number No.J.21011/
2/2019(d)-TAX—
In the said notification, in the first para,-
(a) for the words “in whose case the liability to”, the words “who shall” shall be substituted.
(b) for the words “shall arise on the date of issuance of completion certificate for the project,
where required, by the competent authority or on its first occupation, whichever is earlier.”,
the words and symbols “in the tax period not later than the tax period in which the date
of issuance of the completion certificate for the project, where required, by the
competent authority or date of its first occupation, whichever is earlier, falls.” shall be
substituted.
2.This notification shall come into force with effect from the 2nd
day of June, 2021.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department. VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 290Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
291 Extra Ordinary : Mizoram Goods and Services Tax (Second Amendment) Rules, 2021
No. J. 21011/7/2021-TAX, the 11 th June, 2021. 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, on the recommendations of the Council, 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. 7/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.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, on the
recommendations of the Council, hereby makes the following rules further to amend the Mizoram
Goods and Services Tax Rules, 2017, namely: -
1.(1)These rules may be called the Mizoram Goods and Services Tax (Second Amendment)
Rules, 2021.
(2)These rules shall come into force on the date of their publication in the Official Gazette.
2.In the Mizoram Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third
proviso, the following proviso shall be inserted, namely:-
“Provided also that a registered person registered under the provisions of the Companies Act,
2013 (18 of 2013) shall, during the period from the 27th
day of April, 2021 to the 31st
day of May, 2021,
also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward
supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic
verification code (EVC).”.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department. VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 291Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50 Note : The principal rules were published in the Mizoram Gazette, Extraordinary, Vol XLVI, Issue
No. 298, dated the 7th
July, 2017 and last amended vide notification No. 01/2021-State Tax, dated the 13th
January, 2021, issued vide file number No.J.21011/3/2019(IV)-TAX.
292 Extra Ordinary : section 50 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017)
No. J. 21011/7/2021-TAX, the 11 th June, 2021. In exercise of the powers conferred by sub- section (1) of section 50 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with section 148 of the said Act, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of Mizoram, Taxation Department No. J.21011/1/2017-TAX-Vol-ll(ii), dated the 19 lh July, 2017, published in the Mizoram Gazette, Extraordinary, Vol- XLVI, Issue No 366 dated the 27 th July, 2017, namely:-
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.8/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.In exercise of the powers conferred by sub-
section (1) of section 50 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with section
148 of the said Act, the Governor of Mizoram, on the recommendations of the Council, hereby makes
the following further amendments in notification of the Government of Mizoram, Taxation Department
No. J.21011/1/2017-TAX-Vol-ll(ii), dated the 19lh
July, 2017, published in the Mizoram Gazette,
Extraordinary, Vol- XLVI, Issue No 366 dated the 27th
July, 2017, namely:-
(i)In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the
following shall be inserted, namely: -
(1) (2)(3)(4)
“4. Taxpayers having an aggregate turnover of9 per cent for the first 15 days March, 2021,
more than rupees 5 crores in the precedingfrom the due date and 18 perApril, 2021
financial yearcent thereafter
5. Taxpayers having an aggregate turnover of upNil for the first 15 days fromMarch, 2021,
to rupees 5 crores in the preceding financial the due date, 9 per cent for theApril, 2021
year who are liable to furnish the return asnext 15 days, and 18 per cent
specified under sub-section (1) of section 39thereafter
6. Taxpayers having an aggregate turnover of upNil for the first 15 days fromMarch, 2021,
to rupees 5 crores in the preceding financial year the due date, 9 per cent for theApril, 2021
who are liable to furnish the return as specified next 15 days, and 18 per cent
under proviso to sub-section (1) of section 39 thereafter
7. Taxpayers who are liable to furnish theNil for the first 15 days from the Quarter ending
return as specified under sub-section (2)due date, 9 per cent for the March, 2021.”.
of section 39 next 15 days, and 18 per cent
thereafter VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 292
- 2 - Ex-292/2021
2.This notification shall be deemed to have come into force with effect from the 18th
day of April, 2021.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note: The principal notification number J.21011/1/2017-TAX/Vol-II(ii), dated the 19th
July, 2017, was
published in the Mizoram Gazette, Extraordinary, Vol-XLVI, Issue No. 366 dated the 27th
July, 2017
and was last amended vide notification number 51/2020 - State Tax, dated the 13th
July, 2020, issued vide
file number No. J.21011/2/2020(2)-TAX.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
293 Extra Ordinary : Government of Mizoram, Taxation Department No. 76/2018- State Tax
No. J. 21011/7/2021-TAX, the 11 th June, 2021. In exercise of the powers conferred by section 128 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 further amendments in the notification of the Government of Mizoram, Taxation Department No. 76/2018- State Tax, dated the 17 th January, 2019, issued vide number No.J.21011/2/2018(9)-TAX, namely:-
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.9/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.In exercise of the powers conferred by section
128 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 further amendments in the notification of
the Government of Mizoram, Taxation Department No. 76/2018- State Tax, dated the 17th
January,
2019, issued vide number No.J.21011/2/2018(9)-TAX, namely:-
In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: -
“Provided also that the amount of late fee payable under section 47 shall stand waived for the
period as specified in column (4) of the Table given below, for the tax period as specified in the
corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the
corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B
by the due date, namely:-
Table
S.No. Class of registered personsTax periodPeriod for which late
(1)(2)(3)fee waived (4)
1.Taxpayers having an aggregate turnover of more thanM arch, 2021 Fifteen days from the due
rupees 5 crores in the preceding financial year and April, 2021 date of furnishing return
2.Taxpayers having an aggregate turnover of up toMarch, 2021Thirty days from the
rupees 5 crores in the preceding financial year who and April, 2021due date of furnishing
are liable to furnish the return as specified underreturn
sub-section (1) of section 39
3.Taxpayers having an aggregate turnover of up toJanuary-M arch, Thirty days from the due
rupees 5 crores in the preceding financial year who2021date of furnishing
are liable to furnish the return as specified underreturn.”.
proviso to sub-section (1) of section 39 VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 293
- 2 - Ex-293/2021Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50 2.This notification shall be deemed to have come into force with effect from 20th
day of April,
2021.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note: The principal notification No 76/2018-State Tax, dated 17th
January, 2019 was issuedvide number
No.J.21011/2/2018(9)-TAX dated the 17th
January, 2019 and was last amendedvide notification number
57/2020 - State Tax, dated the 13th
July, 2020, issued vide number No.J.21011/2/2020(8)-TAX.
295 Extra Ordinary : Union Territory Goods and Services Tax Act, 2017 (14 of 2017),
No. J. 21011/7/2021-TAX, the 11 th June, 2021. In exercise of the powers conferred by section 168A of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification 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 Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many parts of India, the Governor of Mizoram, on the recommendations of the Council, hereby notifies, as under
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.14/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.In exercise of the powers conferred by section
168A of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification
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 Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of
the spread of pandemic COVID-19 across many parts of India, the Governor of Mizoram, on the
recommendations of the Council, hereby notifies, as under,-
(i)where, any time limit for completion or compliance of any action, by any authority or by any
person, has been specified in, or prescribed or notified under the said Act, which falls during the period
from the 15th
day of April, 2021 to the 30th
day of May, 2021, and where completion or compliance of
such action has not been made within such time, then, the time limit for completion or compliance of
such action, shall be extended upto the 31st
day of May, 2021, including for the purposes of—
(a)completion of any proceeding or passing of any order or issuance of any notice, intimation,
notification, sanction or approval or such other action, by whatever name called, by any
authority, commission or tribunal, by whatever name called, under the provisions of the
Acts stated above; or
(b)filing of any appeal, reply or application or furnishing of any report, document, return,
statement or such other record, by whatever name called, under the provisions of the
Acts stated above;
but, such extension of time shall not be applicable for the compliances of the following provisions of the
said Act, namely: -
(a)Chapter IV;
(b)sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c)section 39, except sub-section (3), (4) and (5);
(d)section 68, in so far as e-way bill is concerned; and
(e)rules made under the provisions specified at clause (a) to (d) above : VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 295
- 2 - Ex-295/2021
Provided that where, any time limit for completion of any action, by any authority or by any
person, specified in, or prescribed or notified under rule 9 of the Mizoram Goods and Services Tax
Rules, 2017, falls during the period from the 1st
day of May, 2021 to the 31st
day of May, 2021, and where
completion of such action has not been made within such time, then, the time limit for completion of
such action, shall be extended upto the 15th
day of June, 2021;
(ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the
time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of
section 54 of the said Act falls during the period from the 15th
day of April, 2021 to the 30th
day of May,
2021, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the
receipt of reply to the notice from the registered person or the 31st
day of May, 2021, whichever is later.
2.This notification shall come into force with effect from the 15th
day of April, 2021.
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
296 Extra Ordinary : Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2021
No. J. 21011/7/2021-TAX, the 11 th June, 2021. 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, on the recommendations of the Council, 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.15/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.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, on the
recommendations of the Council, hereby makes the following rules further to amend the Mizoram
Goods and Services Tax Rules, 2017, namely: -
1.Short title and commencement. -
(1) These rules may be called the Mizoram Goods and Services Tax (Fourth Amendment)
Rules, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.
2.In the Mizoram Goods and Services Tax Rules, 2017, -
(i)in rule 23, in sub-rule (1), after the words “date of the service of the order of cancellation
of registration”, the words and figures “or within such time period as extended by the
Additional Commissioner or the Joint Commissioner or the Commissioner, as the case
may be, in exercise of the powers provided under the proviso to sub-section (1) of section
30,” shall be inserted;
(ii)in rule 90, -
(a) in sub-rule (3), the following proviso shall be inserted, -
“Provided that the time period, from the date of filing of the refund claim in FORM GST
RFD- 01 till the date of communication of the deficiencies in FORM GST RFD-03 by the
proper officer, shall be excluded from the period of two years as specified under sub-
section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant
after rectification of the deficiencies.”;
(b) after sub-rule (4), the following sub-rules shall be inserted, namely: -
“(5) The applicant may, at any time before issuance of provisional refund sanction order in
FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment
order in FORM GST RFD -05 or refund withhold order in FORM GST RFD -07 or notice
in FORM GST RFD-08, in respect of any refund application filed in FORM GST RFD-
01, withdraw the said application for refund by filing an application in FORM GST RFD-
01W. VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 296
- 2 - Ex-296/2021
(6) On submission of application for withdrawal of refund in FORM GST RFD-01W, any
amount debited by the applicant from electronic credit ledger or electronic cash ledger, as
the case may be, while filing application for refund in FORM GST RFD-01, shall be
credited back to the ledger from which such debit was made.”;
(iii)in rule 92, -
(a) in sub-rule (1), the proviso shall be omitted;
(b) in sub-rule (2), -
(i) for the word and letter “Part B”, the word and letter “Part A” shall be substituted;
(ii) the following proviso shall be inserted, namely: -
“Provided that where the proper officer or the Commissioner is satisfied that the
refund is no longer liable to be withheld, he may pass an order for release of withheld
refund in Part B of FORM GST RFD- 07.”;
(iv)in rule 96, -
(a) in sub-rule (6), for the word and letter “Part B”, the word and letter “Part A” shall be
substituted;
(b) in sub-rule (7), for the words, letters and figures, “after passing an order in FORM GST
RFD-06”, the words, letters and figures, “by passing an order in FORM GST RFD-06
after passing an order for release of withheld refund in Part B of FORM GST RFD-07”
shall be substituted;
(v)in FORM GST REG-21, under the sub-heading “Instructions for submission of application
for revocation of cancellation of registration”, in the first bullet point “after the words
“date of service of the order of cancellation of registration”, the words and figures “or
within such time period as extended by the Additional Commissioner or the Joint
Commissioner or Commissioner, as the case may be, in exercise of the powers provided
under proviso to sub-section (1) of section 30,” shall be inserted;
(vi)in rule 138E, for the words “in respect of a registered person, whether as a supplier or a
recipient, who, —” the words “in respect of any outward movement of goods of a registered
person, who, —” shall be substituted.
(vii)for FORM GST RFD-07, the following FORM shall be substituted, namely: -
“FORM GST RFD-07
[See rules 92(2) & 96(6)]
Reference No.Date: <DD/MM/YYYY>
To
_________________(GSTIN/UIN/Temp. ID)
_________________(Name)
_________________(Address)
_________________ (ARN)
- 3 -Ex-296/2021
Part-A
Order for withholding the refund
Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in accordance
with the provisions of sub-section (10)/ (11) of section 54 of the Mizoram GST Act, 2017. The reasons
for withholding are given as under:
S. No. Particulars
1ARN
2Amount Claimed in RFD-01<Auto-populated>
3Amount Inadmissible in RFD-06<Auto-populated>
4Amount Adjusted in RFD-06<Auto-populated>
5Amount Withheld
6Reasons for withholdingoRecoverable dues not paid
(More than one reason can be selected)oIn view of sub-section 11 of Section 54
oOn account of fraud (s) of serious nature
oOthers, (specify)
7Description of the reasons(Up to 500 characters, separate file can be
attached for detailed reasons)
8Record of Personal Hearing(Up to 500 characters, separate file can be
attached for detailed records)
Part-B
Order for release of withheld refund
This has reference to your refund application <ARN> dated <date> against which the payment of
refund amount sanctioned vide order <RFD-06 order no> dated <date> was withheld by this office
order <Order Reference No> dated <date>. It has been now found to my satisfaction that the
conditions for withholding of refund no longer exist and therefore, the refund amount withheld is hereby
allowed to be released as given under:
S. No. Particulars
1ARN
2Amount Claimed in RFD-01<Auto-populated>
3Amount Inadmissible in RFD-06<Auto-populated>
4Amount Adjusted in RFD-06<Auto-populated>
5Amount Withheld in RFD-07 A<Auto-populated>
6Amount Released
7Amount to be Paid
Date:Signature (DSC):
Place:Name:
Designation:
Office Address:”;
(viii)after FORM GST RFD-01 B, the following FORM shall be inserted, namely: -
- 4 - Ex-296/2021
“FORM GST RFD-01 W
[Refer Rule 90(5)]
Application for Withdrawal of Refund Application
1.ARN:
2.GSTIN:
3.Name of Business (Legal):
4.Trade Name, if any:
5.Tax Period:
6.Amount of Refund Claimed:
7.Grounds for Withdrawing Refund Claim: ,
i.Filed the refund application by mistake
ii.Filed Refund Application under wrong category
iii.Wrong details mentioned in the refund application
iv.Others (Please Specify)
8.Declaration: I/We <Taxpayer Name> hereby solemnly affirm and declare that the information
given herein is true and correct to the best of my/ our knowledge and belief and nothing has been
concealed therefrom.
Place:Signature of Authorised Signatory
Date:Name
Designation/ Status”.
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
298, dated the 7th
July, 2017 and was last amended vide notification No. 13/2021- State Tax, dated the 11th
June, 2021, vide file number No. J.21011/7/2021-TAX.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
297 Extra Ordinary : Mizoram Goods and Services Tax Act, 2017 (6 of 2017)
No. J. 21011/7/2021-TAX, the 11 th June, 2021. In exercise of the powers conferred by sub- section (1) of section 50 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with section 148 of the said Act, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of Mizoram, Taxation Department, No.J.21011/1/2017-TAX/vol-ll(ii), dated the 19 th July, 2017, published in the Mizoram Gazette, Extraordinary, Vol XLVI, Issue No. 366, dated the 27 th July, 2017, namely:
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.18/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.In exercise of the powers conferred by sub-
section (1) of section 50 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with section
148 of the said Act, the Governor of Mizoram, on the recommendations of the Council, hereby makes
the following further amendments in notification of the Government of Mizoram, Taxation Department,
No.J.21011/1/2017-TAX/vol-ll(ii), dated the 19th
July, 2017, published in the Mizoram Gazette,
Extraordinary, Vol XLVI, Issue No. 366, dated the 27th
July, 2017, namely: —
In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure “required to furnish the returns in FORM GSTR-3B, but fail to
furnish the said return along with payment of tax”, the words “liable to pay tax but fail to do so”
shall be substituted;
(ii) in the Table, in column 4, in the heading, for the words “Tax period”, the words “Month/Quarter”
shall be substituted;
(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely:
(1) (2) (3) (4)
“4. Taxpayers having an aggregate9 per cent for the first 15 days fromMarch, 2021,
turnover of more than rupees 5 crores the due date and 18 per cent thereafter April, 2021 and
in the preceding financial year May, 2021
5. aTaxpayers having an aggregateNil for the first 15 days from the dueMarch, 2021
urnover of up to rupees 5 crores in date, 9 per cent for the next 45 days,
the preceding financial year who are and 18 per cent thereafter
liable to furnish the return as specified Nil for the first 15 days from the dueApril, 2021
under sub-section (1) of section 39 date, 9 per cent for the next 30 days,
and 18 per cent thereafter
Nil for the first 15 days from the dueMay, 2021
date, 9 per cent for the next 15 days,
and 18 per cent thereafter VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 297
- 2 - Ex-297/2021
6. Taxpayers having an aggregateNil for the first 15 days from the dueMarch, 2021
turnover of up to rupees 5 crores in date, 9 per cent for the next 45 days,
the preceding financial year whoand 18 per cent thereafter
are liable to furnish the return asNil for the first 15 days from the dueApril, 2021
specified under proviso to sub-section date, 9 per cent fo r the next 30 days,
(1) of section 39and 18 per cent thereafter
Nil for the first 15 days from the dueMay, 2021
date, 9 per cent for the next 15 days,
and 18 per cent thereafter
7. Taxpayers who are liable to furnish Nil for the first 15 days from the due Quarter ending
the return as specified under sub-date, 9 per cent for the next 45 days, March, 2021".
section (2) of section 39and 18 per cent thereafter
2.This notification shall be deemed to have come into force with effect from the 18th
day of May,
2021.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note: The principal notification number No.J.21011/1/2017-TAX/Vol-ll(ii), dated the 19th
July, 2017,
published in the Mizoram Gazette, Extraordinary, Vol XLVI, Issue No. 366, dated the 27th
July, 2017
and was last amended vide notification number 08/2021 - State Tax, dated the 11th
June,2021 vide file
No. J.21011/7/2021-TAX.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
298 Extra Ordinary : Mizoram Goods and Services Tax Act, 2017 (6 of 2017)
No. J. 21011/7/2021-TAX, the 11 th June, 2021. 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), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, No. 76/2018- State Tax, dated the 17 th January, 2019, issued vide number No.J.21011/2/2018(9)-TAX, namely:
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.19/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.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), the Governor of Mizoram, on the recommendations of the Council, hereby makes
the following further amendments in the notification of the Government of Mizoram, Taxation Department,
No. 76/2018- State Tax, dated the 17th
January, 2019, issued vide number No.J.21011/2/2018(9)-TAX,
namely: —
In the said notification,-
(i)in the eighth proviso, with effect from the 20th
day of May, 2021, for the Table, the following
Table shall be substituted, namely: —
“Table
S.No. Class of registered personsTax periodPeriod for which late fee
(1)(2)(3)waived (4)
1.Taxpayers having an aggregate turnover ofMarch, 2021, Fifteen days from the due
more than rupees 5 crores in the preceding April, 2021 and date of furnishing return
financial yearMay, 2021
2.Taxpayers having an aggregate turnover ofMarch, 2021Sixty days from the due date
up to rupees 5 crores in the precedingof furnishing return
financial year who are liable to furnish theApril, 2021Forty-five days from the due
return as specified under sub-section (1)date of furnishing return
of section 39May, 2021Thirty days from the due date
of furnishing return
3Taxpayers having an aggregate turnover of January-March, Sixty days from the due date
up to rupees 5 crores in the preceding2021of furnishing return.”;
financial year who are liable to furnish the
return as specified under proviso to
sub-section (1) of section 39 VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 298
- 2 - Ex-298/2021
(ii)after the eighth proviso, the following provisos shall be inserted, namely: —
“Provided also that for the registered persons who failed to furnish the return in FORM GSTR-
3B for the months /quarter of July, 2017 to April, 2021, by the due date but furnish the said return
between the period from the 1st
day of June, 2021 to the 31st
day of August, 2021, the total amount of late
fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees:
Provided also that where the total amount of state tax payable in the said return is nil, the total
amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred
and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the
months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the
period from the 1st
day of June, 2021 to the 31st
day of August, 2021:
Provided also that the total amount of late fee payable under section 47 of the said Act for the tax
period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand
waived which is in excess of an amount as specified in column (3) of the Table given below, for the class
of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to
furnish the returns in FORM GSTR-3B by the due date, namely: —
Table
S. No.Class of registered personsAmount
(1)(2)(3)
1.Registered persons whose total amount of state taxTwo hundred and fifty rupees
payable in the said return is nil
2.Registered persons having an aggregate turnover of upOne thousand rupees
to rupees 1.5 crores in the preceding financial year,
other than those covered under S. No. 1
3.Taxpayers having an aggregate turnover of more thanTwo thousand and five hundred
rupees 1.5 crores and up to rupees 5 crores in therupees”.
preceding financial year, other than those covered
under S. No. 1
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note: The principal notification No. 76/2018-State Tax, dated 17th
January, 2019 was issued vide file
No.J.21011/2/2018(9)-TAX and was last amended vide notification number 09/2021 -State Tax, dated
the 11th
June, 2021, vide file number No.J.21011/7/2021-TAX.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
299 Extra Ordinary : Mizoram Goods and Services Tax Act, 2017 (6 of 2017)
No. J. 21011/7/2021-TAX, the 11 th June, 2021. 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), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, No. 4/2018- State Tax, dated the 12 th February, 2018, issued vide number No.J.21011/1/2017-TAX/vol III/Pt(i), namely
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 20/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.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), the Governor of Mizoram, on the recommendations of the Council, hereby makes
the following further amendments in the notification of the Government of Mizoram, Taxation Department,
No. 4/2018- State Tax, dated the 12th
February, 2018, issued vide number No.J.21011/1/2017-TAX/vol
III/Pt(i), namely: —
In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: —
“Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period
June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which
is in excess of an amount as specified in column (3) of the Table given below, for the class of registered
persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the
details of outward supplies in FORM GSTR-1 by the due date, namely: —
Table
S. No. Class of registered personsAmount
(1)(2)(3)
1.Registered persons who have nil outward supplies in the tax period Two hundred and fifty rupees
2.Registered persons having an aggregate turnover of up toOne thousand rupees
rupees 1.5 crores in the preceding financial year, other than
those covered under S. No. 1
3.Registered persons having an aggregate turnover of more than Two thousand and five
rupees 1.5 crores and up to rupees 5 crores in the precedinghundred rupees
financial year, other than those covered under S. No. 1
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note: The principal notification No. 4/2018-Central Tax, dated 12th
February 2018 was issued vide
number No.J.21011/1/2017-TAX/Vol lll/Pt(i) and was last amended videnotification number 53/2020 -
State Tax, dated the 13th
July, 2020, issued vide number No.J.21011/2/2020(4)-Tax. VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 299Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
300 Extra Ordinary : Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, No.J.21011/1/2017-TAX/vol-lll(ii), dated the 1 st February, 2018
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), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, No.J.21011/1/2017-TAX/vol-lll(ii), dated the 1 st February, 2018, namely: —
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 21/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.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), the Governor of Mizoram, on the recommendations of the Council, hereby makes
the following further amendments in the notification of the Government of Mizoram, Taxation Department,
No.J.21011/1/2017-TAX/vol-lll(ii), dated the 1st
February, 2018, namely: —
In the said notification, after the third proviso, the following proviso shall be inserted, namely:
“Provided also that the total amount of late fee payable under section 47 of the said Act for financial
year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the
due date, shall stand waived -
(i)which is in excess of two hundred and fifty rupees where the total amount of central tax payable
in the said return is nil;
(ii)which is in excess of one thousand rupees for the registered persons other than those covered
under clause (i).”.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note: The principal notification was issued vide No.J.21011/1/2017-TAX/Vol-lll(ii), dated the 1st
February,
2018 and was last amended vide notification number 67/2020 - State Tax, dated the 28th
September,
2020, issued vide file number No.J.21011/3/2019-TAX. VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 300Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
301 Extra Ordinary : NOTIFICATION No. 22/2021-State Tax
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), 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:
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 22/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.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), 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.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department. VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 301Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
302 Extra Ordianry : State Tax, dated the 5 th May, 2020, issued vide file number No. J. 21011/2/2020 (f) -TAX, namely
In exercise of the powers conferred by sub-rule (4) of rule 48 of the Mizoram Goods and Services Tax Rules, 2017, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of Mizoram, No. 13/2020 - State Tax, dated the 5 th May, 2020, issued vide file number No. J. 21011/2/2020 (f) -TAX, namely : —
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 23/2021-State Tax
No. J. 21011/7/2021-TAX, the 11th
June, 2021.In exercise of the powers conferred by sub-rule
(4) of rule 48 of the Mizoram Goods and Services Tax Rules, 2017, the Governor of Mizoram, on the
recommendations of the Council, hereby makes the following further amendment in notification of the
Government of Mizoram, No. 13/2020 - State Tax, dated the 5th
May, 2020, issued vide file number
No. J. 21011/2/2020 (f) -TAX, namely : —
In the said notification, in the first paragraph, after the words “notifies registered person, other than”,
the words “a government department, a local authority,” shall be inserted.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Note: The principal notification No. 13/2020- State Tax, dated the 5th
May, 2020, issued videfile number
No.J.21011/2/2020 (f) -TAX and was last amended vide notification number 05/2021 - State Tax, dated
the 12th
March, 2021, issued vide file number No.J.21011/7/2021-TAX. VOL - L Aizawl, Monday 28.6.2021 Asadha 7, S.E. 1943, Issue No. 302Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
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