Volume L Issue 294
Date: 13th September 2021 Āshāda
Extraordinary

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


Volume L Issue 288
Date: 28th June 2021 Āshāda
Regular

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:-


Volume L Issue 289
Date: 28th June 2021 Āshāda
Extraordinary

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:


Volume L Issue 290
Date: 28th June 2021 Āshāda
Extraordinary

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—


Volume L Issue 291
Date: 28th June 2021 Āshāda
Extraordinary

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


Volume L Issue 292
Date: 28th June 2021 Āshāda
Extraordinary

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:-


Volume L Issue 293
Date: 28th June 2021 Āshāda
Extraordinary

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:-


Volume L Issue 295
Date: 28th June 2021 Āshāda
Extraordinary

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


Volume L Issue 296
Date: 28th June 2021 Āshāda
Extraordinary

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


Volume L Issue 297
Date: 28th June 2021 Āshāda
Extraordinary

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:


Volume L Issue 298
Date: 28th June 2021 Āshāda
Extraordinary

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:


Volume L Issue 299
Date: 28th June 2021 Āshāda
Extraordinary

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


Volume L Issue 300
Date: 28th June 2021 Āshāda
Extraordinary

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: —


Volume L Issue 301
Date: 28th June 2021 Āshāda
Extraordinary

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:


Volume L Issue 302
Date: 28th June 2021 Āshāda
Extraordinary

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 : —