Volume 49 Issue 702
Date: 26th November 2020 Mārgasirsa (Agrahayana)
Extraordinary

702 EXTRAORDINARY 2020 : 30thday of June, 2020, as the date on which the provisions of sections 2 and 12 of Mizoram Goods and Services (Fourth Amendment) Act, 2020 (9 of 2020)

NOTIFICATION No. 49/2020-State Tax No. J. 21011/3/2019(ii)-TAX, the 23rd November, 2020. In exercise of the powers conferred by subsection (2) of section 1 of the Mizoram Goods and Services (Fourth Amendment) Act, 2020 (9 of 2020)(hereinafter referred to as the said Act), the Governor of Mizoram hereby appoints the 30thday of June, 2020, as the date on which the provisions of sections 2 and 12 of the said Act, shall come into force.


Volume 49 Issue 701
Date: 26th November 2020 Mārgasirsa (Agrahayana)
Extraordinary

701 EXTRAORDINARY 2020 : Mizoram Goods and Services (Fourth Amendment) Act, 2020 (9 of 2020)(hereafter in this notification referred to as the said Act), the Governor of Mizoram hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 11 of the said Act, shall come into force.

NOTIFICATION No. 43/2020-State Tax No. J. 21011/3/2019(i)-TAX, the 23rd November, 2020. In exercise of the powers conferred by sub-section (2) of section 1 of the Mizoram Goods and Services (Fourth Amendment) Act, 2020 (9 of 2020)(hereafter in this notification referred to as the said Act), the Governor of Mizoram hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 11 of the said Act, shall come into force.


Volume 49 Issue 679
Date: 11th November 2020 Kartika
Extraordinary

679 EXTRAORDONARY 202 : Ammendment - No. 5/2020 - State Tax (Rate)

NOTIFICATION No. 5/2020 - State Tax (Rate) No. J. 21011/3/2019(i)-TAX, the 26th October, 2020. In exercise of the powers conferred by subsections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, No. 12/2017- State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, vide VOL-XLVI, Issue No. 327, dated the 11th July, 2017,


Volume 49 Issue 680
Date: 11th November 2020 Kartika
Extraordinary

680 EXTRAORDINARY 2020 : Ammendment -NotificationNo. 77/2020-State Tax

NOTIFICATION No. 77/2020-State Tax No. J. 21011/3/2019(ii)-TAX, the 26th October, 2020. In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendment in the notification of Government of Mizoram, Taxation Department, No. 47/2019 - State Tax dated the 5th November, issued vide file number J.21011/2/2019(r)-TAX, namely: - In the said notification in the opening paragraph, for the words and figures “financial years 2017-18 and 2018-19”, the words and figures “financial years 2017-18, 2018-19 and 2019-20” shall be substituted.


Volume 49 Issue 681
Date: 11th November 2020 Kartika
Extraordinary

681 EXTRAORDINARY 2020 : Ammendment - Notification-No. 78/2020-State Tax

NOTIFICATION No. 78/2020-State Tax


Volume XLIX Issue 21
Date: 14th January 2020 Pausa 24
Extraordinary

The Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred to as the said Act)

No. J. 21011/2/2019(c) -TAX, the 20th December, 2019. WHEREAS, sub-section (1) of section 44 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year;


Volume XLIX Issue 4
Date: 7th January 2020 Pausa 17
Extraordinary

Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2019.

No. J.21011/2/2019-(a)-TAX, the 20th December, 2019. In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-


Volume XLIX Issue 5
Date: 7th January 2020 Pausa 17t
Extraordinary

“Explanation - For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.”

No.J.21011/1/2019 (b) - TAX, the 20th December, 2019. In exercise of the powers conferred by sub-section (3) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, and on being satisfied that it is necessary so to do, hereby makes the following further amendment in the notification of the Government of Mizoram, Taxation Department No.11/2017-State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No. 326 dated the 11th July, 2017. In the said notification, in the Table, against serial number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely:- “Explanation - For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.” Vanlal Chhuanga Commr. & Secretary to the Govt. of Mizoram, Taxation Department. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at


Volume XLVI Issue 652
Date: 27th October 2017 Kartika 5
Extraordinary

The Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2017

No.J.21011/1/2017-TAX/Vol-II/Part(i), the 23 rd  October, 2017.  In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:


Volume XLVI Issue 640
Date: 20th October 2017 Asadha 28
Extraordinary

Corrigendum of Notification issued vide No. 13/2017-State Tax (Rate) : dt.7.7.2017 at Sl. no. 2 of this Notification which stated that:

No. J. 21011/1/2017-TAX/Vol-II/Pt, the 17th  October, 2017. In partial modification of this Department’s Notification issued vide No. 13/2017-State Tax (Rate) : dt.7.7.2017 at Sl. no. 2 of this Notification which stated that:


Volume XLVI Issue 639
Date: 20th October 2017 Asvina 28
Extraordinary

Corrigendum the Mizoram Goods & Services Tax Act, 2017 (6 of 2017) may be corrected as below

No.  J.  21011/1/2017-TAX/Vol-II/Pt(i),  the  17th   October, 2017. In order  to  maintain  uniformity with the numbering order of notifications adopted by the Central Government, this Department’s Notifications dated 4.9.2017 issued under the Mizoram Goods & Services Tax Act, 2017 (6 of 2017) may be corrected as below :


Volume XLVI Issue 638
Date: 20th October 2017 Asvina 28
Extraordinary

NOTIFICATION No 30/2017-State Tax (Rate)

No.  J.  21011/1/2017-TAX/Vol-I/Pt,  the  17th October, 2017. In  exercise  of  the  powers  conferred by sub-section (1) of Section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,  hereby  makes  the  following  further amendments  in  the  notification  of  the  Government  of
Mizoram, Taxation Department No. 12/2017-State Tax (Rate), dated the 7th July, 2017, namely :-


Volume XLVI Issue 602
Date: 11th October 2017 Asvina 19
Extraordinary

The Mizoram Goods and Services Tax Rules, 2017 and Notification No.J.21011/1/2017-TAX/Vol-II/Pt-II dated the 12th September, 2017

No.J.  21011/1/2017-TAX/Vol-I/Pt,  the 3rd Octber,  2017. In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017 and Notification No.J.21011/1/2017-TAX/Vol-II/Pt-II dated the 12th September, 2017, the Commisioner, on the recommendations of the Council, hereby specifies that the return for  the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding
entry in column (3) of the said Table, namely:-


Volume XLVI Issue 603
Date: 11th October 2017 Asvina 19
Extraordinary

The Mizoram Goods and Services Tax Act, 2017 (6 of 2017)

No.J.21011/1/2017-TAX/Vol-I/Pt(i), the 3rd October, 2017. In  exercise  of  the  powers  conferred by sub-section 2 of section 23 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exemted from obtaining registration under the aforesaid Act:


Volume XLVI Issue 604
Date: 11th October 2017 Asvina 19
Extraordinary

Central Government or the State Govenmnet or a Local Authority under the Societies Registration Act, 1860 (21 of 1860)

No.J.21011/1/2017-TAX/Vol-I/Pt(ii), the 3rd October, 2017.  In  exercise  of  the  powers  conferred by sub-section (3) of section 1 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby appoints the 18 th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses
(a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d)
of sub-section (1) of section 51 of the said Act, namely:-