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

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

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

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

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 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.

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

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 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

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

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

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 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 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

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