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. M. 33023/2/2018-AMC(E), the 13th December, 2018.Pu C. Lalmuanpuia, Councillor, Ward No. VI being elect ed to Member of Mizora m State Legislative Assembly and choice submitted by him, the seat of Councillor, Ward No.-VI is hereby declared vacant w.e.f 13th Dec, 2018 as per The Mizoram Municipalities [Election of Councillors (Second Amendment)] Rules, 2014, Rule - 90A(2) Dr. H. Lalthlangliana, Municipal Commissioner, Aizawl Municipal Corporation. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 40

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. M. 33023/2/2018-AMC(E), the 13th December, 2018.Pu C. Lalsawivunga, Councillor, Ward No. XVI being elect ed to Member of Mizoram State Legisla tive Assembly a nd choice submitted by him, the seat of Councillor, Ward No.-XVI is hereby declared vacant w.e.f 13th Dec, 2018 as per The Mizoram Municipalities [Election of Councillors (Second Amendment)] Rules, 2014, Rule - 90A(2) Dr. H. Lalthlangliana, Municipal Commissioner, Aizawl Municipal Corporation. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 41

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.B.12011/1/2017-LESD&ED/60, the 17th January, 2019.In pursuance of the Business Reforms Action points, 2019 recommended by the Govt. of India in the ma tter of elimina tion of requirement of inspections prior to registration under the Mizoram Shops and Establishments Rules 2011 a nd to ensure that the registration is granted within one da y from the date of application, it is hereby notified tha t, prior to the registr ation of business enterprises/Establishments Rules, 2011, no inspection is to be carried out by the inspectors declared under the said Rule, unless any violation of the provisions of applica ble Labour laws is detected or lodged against the establishment. Further the final certificate of regist ration shall b e granted to the applicant within t he same day provided the application is complete in a ll respects. Zothan Khuma, Commissioner & Secretary to the Govt. of Mizoram, Labour, Employment, Skill Dev. & Entrepreneurship Deptt. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 42

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.H. 12017/130/2014-LJD/100, the 17th January, 2019.In ex ercise of the powers conferred under Sub-Section (3) of Section 1 of the Mizoram Lok Ayukta Act, 2014 (Act No. 11 of 2014), it is hereby notified that the Mizor am Lok Ayukta Act, 2014 sha ll be deemed to come into force with retrospective effect from the 1st day of October, 2016. Marli Vankung, Secr etary to the Govt. of Mizoram. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 43

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.A. 21019/1/2018/EC-PWD/E-VI/7, the 17th January, 2019. Having complied with all formalities for change of name, it is hereby notified that Da vid Zonuntluanga Zadeng, Junior Engineer (Civil) under National Highway Division - III, PWD, Aizawl shall henceforth be known as David Zonuntluanga and all entries ma de in his service book and other documents in the name of David Zonuntluanga Za deng shall be cha nged as David Zonuntlua nga. R. Vanlaltluanga, Engineer-in-Chief, PWD Mizoram, Aizawl. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 44

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. 62/2018-State Tax No. J. 21011/2/2018(ll)-TAX, the 18th January, 2019.In exer cise 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 Mizor am Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Governor of Mizoram, on the recommendations of the Council, hereby makes t he following further amendments in notification number 34/2018 - State Tax, dated the 24th August, 2018, namely:- In the said notification, in the first paragraph, after the fourth proviso, the following provisos shall be inserted, namely: - “Provided also tha t the return inFORM GSTR-3B ofthe said rules for the month of September, 2018 and October, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically t hrough the common portal on or before the 30th November, 2018: Provided also tha t the r eturn inFORM GSTR-3B ofthe said rules for the month of October, 2018 for registered persons whose principal place of business is in Cuddalore, Thiruvarur,Puddukottai, Dindigul, Nagapatinam, Theni, Tha njavur. Sivaga ngai, Tiruchir appalli, Karur and Ramanathapuram in the State of Ta mil Nadu shall be furnished electronically through the common por tal, on or before the 20th December, 2018.”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 45

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. 67/2018-StateTax No. J. 21011/2/2018(l)-TAX, the 17th January, 2019.In exer cise of the powers conferred by section 148 of the Mizora m Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments in the notifica tion of the Government of Mizoram, No.31/2018-State Tax, dated the 14th August, 2018, namely: In the said notification, in par agraph 2 ,- (i) in clause (i), for the figures, letters and word “31st August, 2018”, the figures, letters and word “31st January, 2019” shall be substituted; (ii) in cla u s e (iv) , for t h e figu r es , let t er s a n d wor d “ 3 0th Sep tember, 2018”, the figures, letters and word “28th February, 2019” shall be substituted. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 46

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. 68/2018-State Tax No. J. 21011/2/2018(2)-TAX, the 17th January, 2019.In exer cise 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, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments- (i) in notification No.J.21011/1/2017-TAX/Vol-II/Pt-II, dated the 12th September, 2017, (ii) in notification No. J.2101l/l/2017-TAX/Vol-III/Pt(i) dated the 24th November, 2017, namely:- In t he said notifications, in the first paragra ph in the proviso, for the words, figures a nd lett ers “July, 2017 to November, 2018” and “31st day of December, 2018”, the words, figures and letters “July, 2017 to February, 2019” and “31st day of March, 2019” shall be respectively substituted. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 47

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. 69/2018-State Tax No. J. 21011/2/2018(3)-TAX, the 17th January, 2019.In exer cise 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, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments- (i) in notification No.J.21011/1/2017-TAX/Vol-I/Pt, dated the 3rd October, 2017, and (ii) in notification No. 16/2018 - State Tax, dated the 2nd May, 2018, namely:- In the said notifications, in the fir st paragraph, in the proviso, for the words, figures and letters “July, 2017 to November, 2018” and “31st day of December, 2018”, the words, figures and letters “July, 2017 to February, 2019” and “31st day of March, 2019” shall be respectively substituted. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 48

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. 70/2018-State Tax No. J. 21011/2/2018(4)-TAX, the 17th January, 2019.In exer cise 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, the Governor of Mizoram, on the recommendations of the Council, hereby makes t he following further a mendments in notification No. 34/2018 - State Tax, dated the 24th August, 2018, namely:- In the said notification, in the first par agraph, in the third proviso, for the words, figures and letters “July, 2017 to November, 2018” and “31st day of December, 2018”, the words, figures and letters “July, 2017 to February, 2019” and “31st day of March, 2019” shall be respectively substituted. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 49

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. 71/2018-State Tax No. J. 21011/2/2018(5)-TAX, the 17th January, 2019.In exer cise of the powers conferred by section 148 of the Mizora m 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 No. 43/2018- State Tax, da ted the 19th September, 2018, namely :- In the said notification, in paragraph 2, in the second proviso, for the words, figur es and letters “July, 2017 to September, 2018”and “31s1 day of December, 2018”, the words, figures and letters “July, 2017 to December, 2018” and “31st day of March, 2019” shall respectively be substituted. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 50

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. 73/2018-State Tax No. J. 21011/2/2018(6)-TAX, the 17th January, 2019.In exer cise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), hereafter in t his notification referred to as the said Act, the Governor of Mizoram, on the recommendations of the Council, hereby ma kes the following fur ther amendment in the notifica tion of the Government of Mizoram No. 50/2018- State Tax da ted the 25lh September, 2018, namely:- In t he said notification, after the second proviso, the following pr oviso shall be inserted, namely:- “Provided also that nothing in this notification shall apply to the su pply of goods or services or both which takes place between one person to a nother person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 51

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. 75/2018-State Tax No. J. 21011/2/2018(8)-TAX, the 17th January, 2019.In exer cise of the powers conferred by section 128 of the Mizora m Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Mizoram No. 4/2018- State Tax, dated the 12th February, 2018, namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely :- “Provided further t hat the amount of late fee payable under section 47 of the said Act shall s tand waived for the registered persons who failed to furnish the details of outward supplies inFORM GSTR- 1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnish the said details in FORM GSTR-1 bet ween the period from 22nd December, 2018 to 31st March, 2019.”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 52

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. 76/2018-State Tax No. J. 21011/2/2018(9)-TAX, the 17th January, 2019.In exer cise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017)(hereafter in this notifica tion referred to as the said Act), the Gover nor of Mizoram, on the recommendations of t he Council, and in supersession of the notification of the Government of M izoram No.J. 21011/l/2017-TAX/Vol-II/Part, dated the 15th September, 2017, notification of the Government of Mizoram No.J.21011/l/2017-TAX/VOL-III(xiii), dated the 17th November, 2017, a nd notification of the Government of Mizora m No. J.21011/l/2017-TAX/ Vol-III/Pt(iv), da ted the 24th November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failur e to furnishthe return in FORM GSTR-3 B for the month of July, 2017 onwar ds by the due date under section 47 of the sa id Act, which is in excess of an amount of twenty-five rupees for every day during which such failu re continues: Provided that where the total amount of state ta x payable in the said return is nil, the amount of late fee payable by such registered per son for failur e to fur nish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of a n amount of ten rupees for ever y day during which such failur e continues: Provided fur ther that the amount of late fee paya ble under section 47 of the said Act shall s tand waived for the registered persons who failed to furnish the return inFORM GSTR-3Bfor the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 53

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. 77/2018-State Tax No. J. 21011/2/2018(10)-TAX, the 17th January, 2019.In exer cise of the powers conferred by section 128 of the Mizora m Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Mizoram, No.J.2101l/l/2017-TAX/Vol-III(ii), dated the 1st February, 2018, namely:- In the said notification, after the first proviso, the following proviso sha ll be inserted, namely :- “Provided further the amount of late fee payable under section 47 of the sa id Act shall s tand waived for the registered persons who failed to furnish the return in FORM GS TR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Monday 21.1.2019 Magha 1, S.E. 1940, Issue No. 54