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/50NOTIFICATIONNo. E/RO/PF/HC-NGURA/2019/497, the 8th May, 2019.As a dmissible in the Office Memora ndum issued by Department of P ersonnel & Administra tive Reforms (General Service Wing), Govt. of Mizoram vide No. A. 47012/1/2016-P&AR(GSW) Dt. 17.01.2017, HC. Ngurthansanga of Aizawl DEF (OR) is hereby allowed to change his for mer name Ngurthansanga Chawngthu S/o Zarema which still continues in his service record into his assumed name Ngurtha nsanga S/o Zar ema with immediate effect. Hence, he may hereinafter be called, known and distinguished in a ll proceedings, dealings and transactions of private as well as public and upon all occasions whatsoever use and sign the name as Ngurthansanga S/o Zar ema. Karthik Kashyap, IPS Superintendent of Police, Aizawl Distr ict, Aizawl. VOL - XLVIII Aizawl, Thursday 9.5.2019 Vaisakha 19, S.E. 1941, Issue No. 301

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/50OFFICE ORDERNo. A-21015/1/2018-E-in-C/PHE/35, the 8th May, 2019.Banglova, W/C Plumber under Executive Engineer, Khawzawl WATSAN Division is hereby allowed to change his name to Thanbanglova. Henceforth, he shall be known as Thanbanglova and his name shall be written as such in his service records and all other official documents. Lalmuanzova, Engineer-in-Chief : PHED Mizoram, Aizawl. VOL - XLVIII Aizawl, Thursday 9.5.2019 Vaisakha 19, S.E. 1941, Issue No. 302

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/50NOTIFICATIONNo.B.13017/5/2017-LE&IT, the 8th May, 2019.In continuation to previous notification of even no dt 2 3/3/2019, and in exercise of the powers conferred under section 4(2) (d) and (e) of the Building & Other Construction Welfa re (Regulation of Employment & Condition of Service) Act 1996 (central Act no 27 of 1996), the Governor of Mizoram is pleased to add the following members to the Advisor y Commit tee. 1.Chief Inspector/Dy. Labour Commissioner- Ex Officio Member 2.District La bour & Employment Officer- Member 3.Pu Lalhriatpuia,- Member (Employer rep resentat ive) North East Consultancy Services, Dawrpui Vengthar, Aizawl. 4.Pu S amuel Lalfana, TBL Enterpr ise,- Member (Employer rep resentat ive) Khatla, Aizawl 5.Pu Lalmuanawma Mathipi- Member (Employer rep resentat ive) MW Venture Consultancy, Chawnpui R. Lalramnghaka, Spl. Secreta ry, to the Govt. of Mizoram, Labour, Employment, Skill Dev. & Entrepreneurship Deptt. VOL - XLVIII Aizawl, Thursday 9.5.2019 Vaisakha 19, S.E. 1941, Issue No. 303

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/50NOTIFICATIONORDER No.4/2019-State Tax No. J. 21011/2/2019(g)-TAX, the 3rd May, 2019. Whereas, sub-s ection (2) of section 17 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred to as the “said Act”) provides that the input tax credit shall be restricted to so much of input tax as is attributable to the taxable supplies; And whereas sub-section (3) of section 17 of sa id Act provides that the value for the purpose of sub-section (2) of section 17 of the said Act shall be such as prescribed by rules; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Governor of Mizoram, on recommendations of the Council, hereby makes the following Order, namely:- 1.Shor t title. -- T his Order may be called the Mizoram Goods and Services Tax (Fourth Remova l of Difficulties) Order, 2019. 2.For the removal of difficulties, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, the amount of credit attributable to the taxable supplies including zero rated supplies and exempt supplies shall be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof, which is taxable and the area which is exempt. 3.This Order shall come into force with effect from the 1st day of April, 2019. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Thursday 9.5.2019 Vaisakha 19, S.E. 1941, Issue No. 304

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. J-12011/60/2019-REV, the 6th May, 2019. In pursuance to this Depar tment’s Notifica tion No.H.11018/6/2008-REV/pt, dt.15.7.2013, the Governor of Mizoram is pleased to constitute Site Allotment Advisory Board (S AAB) forSaira ng Villa gewith immediate effect and valid for 3 years. The composition of t he SAAB shall be given as under : 1.Chairman: President, Village Council, Sair ang. 2.Member Secr etar y : Headmaster, Middle School, Sair ang. MEMBERS: 1.Secr etary, Village Council, Sair ang. 2.President, S airang Branch YMA or his repr esentatives. 3.President, MUP, Sairang Unit or his representatives. 4.President, INC, Sairang Unit or his representatives. 5.President, MNF, Sairang Unit or his representatives. 6.Repr esentative of R ange Officer, Environment Forests & Climate Change Deptt. PROMINENT PERSONS:1.J.Lalmuanpuia, Sairang. 2.F. Lalbeiseia, Sairang. FUNCTIONS AND TERMS OF REFERENCE OF THE SAAB1.The Site Allotment Advisor y Board will be the Screening Board in the matter of application for allotment of land for agricultural and non-agricultural purposes. 2.The Board shall have to judiciously examine the applicant’s originality with reference to sub-section (16) of Section 2 of the Mizoram (Land Revenue) Act, 2013. If the condition in these provisions are not fulfilled by the applicant or applicants t he Boar d shall have to reject outright. 3.The Board shall have its sittingat least twicein a year or as may be required and TA shall be given to the members of the Boar d if the place of sit ting is more than 8 (eight) kilometer from the headquarter of the member. The S ecretar y SAAB s hall issue Meeting Notice in consultation with the Chairma n by giving at least 10 (ten) days in advance to the member of S AAB. VOL - XLVIII Aizawl, Thursday 9.5.2019 Vaisakha 19, S.E. 1941, Issue No. 305 - 2 - Ex-305/2019 4.All applications in prescribed Form for allotment of land in Village Plan area as referred in Explanation to Sub-rule (1) of Rule 14 and Rule 16 of the Mizoram (Land Revenue) Rules, 2013 read with Section 39 and 40 of the Act for any ca tegory or purpose must be submitted to the Settlement Officer or Assista nt Settlement Officer if Chairman of SAAB is the Deputy C ommissioner of the Dis t r ict . In ca se, C hair man of S AAB is S DO (C ) or BDO or P r es ident, Village Cou nc il t he a pp lica t ion for land allotment of any category must be submitted to the concerned Chair man. 5.The Board shall make initial screening of the a pplication with regard to location of the applied site. After a summary scr eening, the Board shall place the ma tter for demarcation of land by Surveyor, Revenue Depa rtment in the presence of the applica nt, the concerned VC and neighbouring land holder, if any. Measurement of land should be a ccurate and NOC sha ll be obtained from the neighbouring land holder, if existent. Format of NOC is as prescribed by Revenue Department. 6.The demarcation report of S urveyor duly vetted by Assistant Survey Officer shall be scrutinized by the Board carefully. The recommendation of the meeting of Board shall be submitted to the concerned District Revenue Officer for fur ther submission to the Government through the Dir ector, Land Revenue & Settlement, Aizawl Mizor am for decision of the Government. 7.In case, there are more than one a pplicant for one plot or one area SAAB will make recommendation of such names in order of prior ity. 8.The SAAB shall have to exa mine whether a llotment of land will interfere or infringe upon public safety and security or general public health or public inconvenience or adverse impact on environment or natural beauty of the area or potential obstruction to fu ture infrastructure development wor k of the Government. It shall a lso take into account that the allotment of land sha ll not violate the provisions of the Mizoram (Prevention of Government Land Encroachment) Act, 2001 as amended fr om time to time. 9.The term of the Boa rd shall be three year s. The Government may, however, dissolve at any time or extend as it may deem necessary in the interest of public. R. Lalramnghaka, Special Secretary to the Govt. of Mizoram, Land Revenue & Settlement Deptt.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. 11018/4/2018-REV, the 8th May, 2019.Wher eas Rule 36 of the Mizoram (La nd Revenue) Rules, 2013 prescribes that a penal interest at the rate of 20 per cent per annum calculated on the tax arrears shall be pa id by the defaulting land holder in addition to the amount of land revenue, taxes, tolls, cess on person, etc. due; And whereas there ha ve been insta nces where, on account of una voida ble circumstances, Government Departments fail to clear the annual land r evenue due on the lands held by them within the period prescribed under Rule 31 (4) of the said Rules, that is, the end of the fina ncial year for which such la nd revenu es are due; Now, therefore, in exercise of the powers conferred under Section 53(1) of the Mizoram (Land Revenue) Act , 2013, the Governor of Mizor am is pleased to notify, with immediate effect and until fur ther order, tha t – (1)Dema nd Notic es sha ll be is sued by the Revenue Officer concerned befor e the end of December ever y year, to the Heads of Depa rtments concerned for making necessary arr angement to ensure timely payment of the land revenue due, and reminders during the month of February of the following yea r. (2)If under genuinely unavoidable circumstances a Department still could not clear the land revenue due within the prescribed period, the Head of Department concerned shall certify occurrence of such cir cumstances , and t he Revenue Officia l concerned sha ll accept the la nd revenue tendered late in such cases, without imposing the penal interest, and record the sa me writ ing. (3)This relaxa tion should, in no ca se, be taken a s reason to neglect timely payment of land revenue by any Official concerned. R. Lalramnghaka, Special Secretary to the Govt. of Mizoram, Land Revenue & Settlement Deptt. VOL - XLVIII Aizawl, Thursday 9.5.2019 Vaisakha 19, S.E. 1941, Issue No. 306Published 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. 13017/8(2)/2018-UD&PA, the 9th May, 2019.In exer cise of the powers conferred by Section 371 of the Mizora m Municipalities Act, 2007 (Act No. 6 of 2007), and after the dra ft notification is published for one month (i.e. from 10.04.2019 - 10.05.2019) as required under sub-section (1) of Section 371 of the Mizoram Municip alities Act, 2007 for informa tion of the public, the Government of Mizora m is pleased to notify the Aizawl Municipa l Council Building Regulations (Amendment), 2019 for gener al information. Dr C. Vanlalramsanga, Secr etary to the Govt. of Mizoram, Urba n Development & Poverty Alleviation Department. VOL - XLVIII Aizawl, Wednesday 15.5.2019 Vaisakha 25, S.E. 1941, Issue No. 307 No. B.13017/8(2)/2018-UD&PA dt. 09.05.2019.In exercise of powers conferred by section 371 of the Mizor am Municipalities Act, 2007 (Act No. 6 of 2007), the Board of Councillors makes the following regulations to amend The Aizawl Municip al Council Building Regulations, 2012, namely:- 1 . Short title and commencement: (1) These regulations may be called the Aizawl Municipal Council Building (Amendment) Regulations, 2019. (2) They shall come into force from the date of their publication in the Official Gazette. 2 . Amendment of regulation 3: (1) For regulation 3(1 4) of the Aiza wl Municipal Building Regulations, 2012 (hereinaft er referred to a s the Principa l Regulations), the following shall be substituted, namely:- “‘Coverage’ mea ns the quotient obtained in terms of percentage by dividing the plinth a reas of ground floor by plot area, i.e.,Coverage = Plinth area x 100/Plot area”. (2) For r egulation 3(36)of the Principal Regulations, the following shall be substituted, namely :- “National Building Code’ means the National Building Code of India and as amended from time to time”. - 2 - Ex-307/2019 3 . Amendment of regulation 5 : 1). In clause (ii) of sub-regulation (1) of regulation 5 of the Principal Regulations the word “Cha irman” shall be inserted between the words “concerned” and “Loca l Council”. 2). In clause (ii) of sub-regulation (2) of regulation 5 of the Principal Regulations the word “Cha irman” shall be inserted between the words “concerned” and “Loca l Council”. 3). In clause (iv) of sub-regulation (3) of regulation 5 of the Principal Regulations the word “Cha irman” shall be inserted between the words “concerned” and “Loca l Council”. 4). In sub-regulation (3) of r egulation 5 of the Principal Regulations the word “concrete building” shall be substituted by the words “ permanent building”. 5). Clause (v) of sub-regulation (3) of regulation 5 of the Principal Regulations shall be substituted by the following, namely :- “(v)Structural Drawing with Certification as in Annexure – E (1) 6). In sub-regulation (3) of regulation 5 of the Principal Regulations after clause (ix) the following clause(x) shall be added, namely:- “(x) Latest Revenue Tax Receip t/ Tax Clea rance”. “P rovided that in case of change of name (permit holder), the following docu ments shall be required - Application in plain paper, NOC from previous permit holder countersigned by Chairman Local Council, copies of Revised LSC (2 nos.)” “Provided fu rther that in the case of building up to G+2 or 10 meters in height, (v) and (vi) above shall not be necessa ry if an undertaking of struct ural safety by competent technical person registered under Aizawl Municipa l Corpor ation is enclosed with the application. “Provided also that if the applica nt and theOwnership Titleholder is not same, then NOC from theOwnership Titleholder countersigned by the concerned Chairman, Local Council shall be enclosed. In case, if t heOwnership title holder is a deceased then Heirship Certificate shall be enclosed”. 7). Sub-regulation 13 of regulation 5 of the Principal Regulations, the following shall be substituted by the following namely :- “13. “A fine ranging fr om rupees one thousa ndupto rupees ten thousand may be imposed on a technical personand/or suspension/ cancellation of his/ her technical license or both by any person authorized by the Aizawl Municipal Council on this behalf for any of the following reasons: (i)failure to supervise construction of a building in respect of which he signs the plans and drawings; (ii) failure to give commencement cer tificate in the form as prescribed under Regulation 12 read with Annexur e D; (iii) failure to report deviation from the sa nctioned plan as required under Regulation 13; (iv) failure to give completion certificate in the form as prescribed under Regulation 16 read with Annexure E; (v) preparation, on more than two occasions, of plans and drawings of a project which are not in conformity with the requirements of the Regulations, and (vi) Failure to comply with any of the Duties & Responsibilit ies of Technica l persons as stated in ANNEXURE B – 1 - 3 -Ex-307/2019 vii) Such action/inaction may be punishable by suspension or cancellation or a fine punishable under Section 374 of the Mizoram Municip alities Act, 2007 of the said technical license. Provided that no fine sha ll be imposed nor suspension/ cancellation t echnica l license shall be made without giving the concerned person a reasonable opportunity of being heard”. 4 . Amendment of regulation 7 : For regulation 7 of the Principal Regulations, a new sub-clause (c) shall be added, namely:- “(c) Permission ma y be refused or granted with conditions in high s ecurity zones as declared by the State Gover nment from time to t ime. Provided that this sub-cla use sha ll not apply to priva te land declar ed by the State Government as “ high security zone”. 5 . Amendment of regulation 8: Regulation 8 of the Principal Regulations, shall be substituted by the following, namely:- “8.Dura tion of Validity of Building Permission: - 1). The building permission once accor ded sha ll remain valid up to three years. 2). Extension of permit may be extended subject to the approval of the Sanct ioning Author ity. 3). The following infor mation shall accompany the application for r enewal of building permit: i).Application in plain paper. ii). Original building permit iii). Receipt of the or iginal fees paid 4). The building permit sha ll be deemed as cancelled if not renewed befor e the expiry of the validity per iod and a new a pplication sha ll be insisted thereaft er”. 6 . Amendment of r egula tion 18 : Regulation 18 of the Principal Regulations shall be substituted by the following, namely:- “(18) Any building/struct ure reported to be unsafe or damaged shall be examined by a technical committee to be constituted by the Aizawl Municipal Corporation which shall make a written record of its finding and recommendations. The Aizawl Municipa l Corporation shall, a fter taking the recommendations of the committee into consider ation, give necessary direction to the owner or occupier to complete repairs as may be specified or to demolish the building within specified time and sha ll be dealt with as per the pr ovision of Section139, 165 and 335 of the Act. Provided tha t the Aizawl Municipal Corpor ation shall have the power to get any building which has been declar ed as unsafe evacuated at any time with the help of police, if necessa ry”. 7 . Amendment of regulation 20 : Regulation 20 of the Principal Regulations shall be substituted by the following, namely:- “20. Fees for building permission: Fees to be paid on application for building permission shall be as per the provisions which ar e as under: 1.For a ground area upto 100 sq.mRs.150 for the Fir st storey,Rs. 300for the Second and each subsequent storey. - 4 - Ex-307/2019 2.For a ground area more tha n 100 sq.m but not exceeding 250 sq. m.Rs.300 for the First s t o r e y,Rs. 500for the Second a ndeach subs equent st or ey. 3.For a ground area more than 250 sq.m but not exceeding 500 sq.mRs. 500 for the First s t o r e y,Rs.1000for the Second a ndeach subs equent st or ey. 4.For a ground area more tha n 500 sq.m but not exceeding 1000 sq.mRs. 1000 for the First s t o r e y, Rs.2000for the Second and each subsequent storey. 5.For a ground area more than 1000 sq.m and aboveRs.2500 for the Fir st storey,Rs. 5000 for the Second andeach su bsequent storey”. 8 . Amendment of regulation 22 : (1) In clause (i) of regulation 22 of the Pr incipal Regulations under Item “Front Set Ba ck”, i).Sub-clause (a) shall be substituted by the following, namely:- “a) For all Plot sizes with vehicular access or abutting a vehicular road: 1. 2 m” ii). Sub-clause (b) shall be omitted iii). Sub-clause (c) shall be omitted iv). Sub-clause (d) shall be omitted (2) Sub-clause (d)of item “Rear Set Back” under clause (i) of regulation 22 the Principal Regulations shall be substituted by the following, namely:- “ d) Plotdepth upto 9 m: 0.6 m”. (3) Regulation 22 (ix) of the Princip al Regulations shall be substituted by the following, namely:- “(ix) In ca se of plots less than 93 sq.m and not having a vehicular approach or not abutting a vehicula r r oa d, the prescribed setbacks may be decidedin consult ation with the concerned Local Council and on submission of a NOC from the adjacent neighboring land owner(s), whereby all other requirements of the Regulation with respect to structural safety, building services, lighting and ventilation, etc are ensured”. (4) Regulation 22 (x) of the Principa l Regulations shall be substituted by the following, namely:- “(x) If, in the interest of the p ublic, it becomes necessary toprescribe or alter a ny provision of t his regu la tion ta king into consideration the Ma ster P la n/ Zonal/Ward Development Plan, the size of the plot, the a rea in which the building is situated, the height of the building or any other r elevant factor, the Aizawl Municipal Corpor ation s hall ha ve the power to do so and the reason or reasons thereof sha ll be communica ted to the applicant in writing”. 9.Amendment of regulation 23 : In R egulation 23 of the Principal Regulations, after cla use (vi), the following sub-clause (vii) shall be added, namely :- “(vii) For plots less than 46.45 sq.m, construction shall be allowed for only public utilities and services such as garage, waiting shed, public toilets, etc. in consultation with the concerned Local Council”. 10.Amendment of regulation 29 : Sub - regulation (3) of regulation 29 of the Principal Regulations, shall be substituted by the following, namely:- “(3)Fir e es cape or exter na l s tair s: Inany buildings, the fire escape placements shall be dictated by the tr avelling dista nce, the maximum of which should not be mor e than 22 meters”. 11.Amendment of regulation 34(i) : Sub - regulation (i) of regulation 34of the Principal Regulations, shall be substituted by the following, namely :- “(i) The display of advertising signs and building signs on bu ildings and land shall be in accordance withDisplay of Advertisement and Hoarding Regulations, 2013”. 12.Amendment of r egula tion 3 9: (1) In sub - regulation (1) of regulation 39 of the Principa l Regula tions, the following proviso shall be added, namely :- “Provided also that in Institutional (Medical) Buildings, Government Buildings or Special project buildings a pproved by the State Government and Assembly Buildings in case of vertica l or horizontal extension, the FAR may be relaxed on the merit of the sp ecific site conditions, provided a NOC from immediate neighbours within a radius of 20 m from the periphery of the said plot is also included”. (2) In sub - regulation (2) of regulation 39of t he Principal Regulations, the following shall be substituted, namely:- “Height Limitation: “The height of building shall be restrict ed to 19 m (64’4"); Pr ovided that if an entire floor is used as a parking space, that floor sha ll not be taken into account while calcula ting height subject to the condition that the total height of the building shall not exceed 22 m. In case of plot s smaller than 93 sq.m the height of a building sha ll not exceed 12.85 m (42’2") and in case of plots of size 93 to 130 sq.m the height of building shall not exceed 16 m (52’6"); “Provided t hat staircase cover or mumty and safety installations shall not be taken into account while calcula ting height ; Provided fur ther that the project shall mean programs implemented by the State or Central Government or projects considered special projects by the State due to the building use ; Provided also that in case of Ins titutional (Medical) Building, Government Buildings or Special project buildings a pproved by the State Government, the height may be r elaxed depending on the specific site conditions and confor mity to all other requirements of relevant regulations whereby all other requirements of the Regulation with respect to structural safety, soil test repor t, etc a re ensur ed”. (3) In s ub - regulation (3) of regulation 39 of the Principa l Regula tions, the following proviso shall be added, namely :- “Provided tha t in the case of Institutional (Medical) Building, Government Buildings or Special project buildings approved by the State Government and Assembly Buildings the ground coverage may be relaxed in the merit of each case, provided the mandatory setbacks are maintained”. 13.Amendment of regulation 44 : (1) The words ‘and from all the adjacent neighbouring plots’ appeared at para 44(2) may be deleted.- 5 -Ex-307/2019 (2) Clause (10) of regulation 44 of the Principal Regulations, shall be substituted by the following, namely :- “(10) To submit a n undertaking for the safe removal/ demolit ion of the tower on completion of its usage or due to safety aspects”. (3) Regulation 44 (10) of the Principal Regulations shall be renumbered as 44(11). 14.Amendment of regulation 49 : Regulation 49 of the Principal Regulations, shall be substituted by the following namely:- “49. Relaxation : Any provision of these regulations may b e relaxed by t he Aizawl Municipal Corporation with p rior approval of the State Government. “Provided that such approval may be deemed as approved if not conveyed within thr ee months”. 15.Addition of regulation 50 : After Regula tion 49 of the Principal Regulations, the following regulations 50, 51 and 52 shall be added, namely :- 1 ) “50)Revision :The contents of this regulations may be periodically revised from time to time”. 2 ) “51)Matters not contained in regula tions :In case of any requirements, not including in the existing provisions of t he regulations, the Aizawl Municip al Corporation may issue Notifications/ Circulars on such matters from time to time”. 3 ) “52)Interpretation : The interpretation of the regulations of the Aizawl Municipal Corporation will be final and binding”. 16.Amendment of Annexure A : After Sl No 9) of Annexu re A of the Pr incipal Regula tions, the following shall be added, namely :- “10) Receipt of latest Revenue Tax pa id”. 17.Amendment of Annexure B-I : 1)Clause (12) of Article I of ANNEXURE B-I of the Principal Regulations shall be omitted. 2)In article II of Annexure B-I of the Principal Regulations, after clause (7), clause (8) the following shall be added, namely :- “8) If it affects the neighbor ’s la nd/ property, the owner/ offender shall be fined to borne the expenditure for demolition, repair s and reconstr uction of the neighbor ’s land/ property”. 18.Amendment of Annexure C : Annexure C of the Principa l Regula tions shall be substituted by the following, namely :- ANNEXURE CFORM OF GRANT OF BUILDING PERMIT(Regulation 7(a) of the Aizawl Municipal Corpor ation Building Regulations, 2012) No.........Dated................ To, Pu/Pi _________________________________ _________________________________- 6 - Ex-307/2019 With reference to your application recorded as No _________ dated _________ for grant of permit for erection/re-erection/a lteration/addition of a semi-permanent/permanent ___________ building on a plot covered by LSC/Pass No ________ in ______ Ward in the locality of ___________(Veng), I hereby infor m you that – -permission has been granted as per the approved drawings/ documents enclosed herewith. -permission has been granted with the following modifications/conditions : (1) __________________________________ (2) __________________________________ (3) __________________________________ Period of validity of building permission: Thr ee years from the date of issue of this letter. Date _____________________ Signature of the authorized officer : ________________________________ Name : ________________________________ Designation : ________________________________ (Office Seal) Copy to : 1)Chairman, Local Council, ______________________ for favour of inf. and necessary action. 2)Technical person concerned. 3)Guard File. 19.Insertion of Annexure C : After Annexu re C-II of the Principal Regulations, the following Annexur e C -III shall be inserted, namely :- ANNEXURE C-IIIUNDERTAKING(Regulation 5(11) of the AMC Building Regulations, 2012) I hereby certify that the work in the plot covered by LSC/ Pass No. ____ in _________ Ward in the locality of _________ Veng, shall be supervised by me and will be completed in accordance with the Sanctioned building plans specifications as approved by the Aizawl M unicipal Corpor ation. I _________ hereby assure that no provisions of the Aizawl Municip al Building Regulations, 2012 will be violated. Date: ____________ Signature : __________________________ Name (in block letters) of Technical Person: ____________ License/ Registration No: ______________ 20.Insertion of Annexure D-1 : After Annexure D of the Principal Regulations, the following Annexure D-1 shall be inserted, namely :-- 7 -Ex-307/2019 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50- 8 - Ex-307/2019 ANNEXURE D-1 FORM OF NOTICE FOR COMPLETION OF PLINTH LEVEL CERTIFICATE(Regulation 5(11) of the AMC Building Regulation, 2012) To, Secretary, Aizawl Municipal Corporation, Aizawl, Mizoram. Sir, I ha ve the honour to inform you that erection/ alteration of a building on Plot No. _____, Ward No. ______, ______ Veng has been completed upto plinth level as per Approved/ Sanctioned Building Plan vide your No. _____ dated _____ on date _____. Date: ____________ Signature : _________________________ Name (in block letters) of Technical Person: ____________ License/ Registration No: ______________ By Order, Secr etary to the Govt. of Mizoram, Urba n Development & Poverty Alleviation Department.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008OFFICE ORDERNo. A. 20015/8/2010-DTE. IPR, the 13th May, 2019.Pu Laldawngliana under Information & Public Relations Department is hereby allowed to change his name to Laldawngliana Tochhawng. Henceforth, he shall be known a s Lalda wngliana Tochhawng, his name shall be written as such in his service records and all other officia l documents. David L. Thangliana, Director, Information & Public Relations, Government of Mizoram. VOL - XLVIII Aizawl, Wednesday 15.5.2019 Vaisakha 25, S.E. 1941, Issue No. 308Published 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. LA. 1/LEGN/2018/13, the 13th May, 2019.The following Order of the Governor of Mizoram dated, the 8th May, 2019 is hereby published for information : “O R D E R In exercise of the power s conferred by Clause (1) of Article 174 of Constitution of India,I, P rof Jagdish Mukhi,Governor of Mizoram do hereby summon the Eighth Legislative Assembly of the State of Mizoram to meet for its Third S ession on a nd from12th June, 2019 onwards at 10:30 A.M. in the Legislative Assembly House at Aizawl. PROF JAGDISH MUKHI GOVERNOR” S.R. ZOKHUMA, Commissioner & Secretary. VOL - XLVIII Aizawl, Thursday 16.5.2019 Vaisakha 26, S.E. 1941, Issue No. 309Published 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.13018/3/2019-HTE(RUSA), the 3rd May, 2019.In pursuance of the 7th Meeting of State Higher Education Council held on 26.10.2018, the Governor of Mizoram is pleased to constitute a Committee to draft Amendment of Mizor am State Higher Education Council Act , 2017 consisting of the following member s :- Chairman: Director, H&TE Deptt. Secretary: Pu Laltanpuia, Asso. Prof. & Acting Principal, GZRSC. Members : 1) Member Secretary, MSHEC & ASPD, RUSA 2) Joint Director(Admn),H&TE Deptt. 3) Dr. Rualkhuma Colney, Asso. Prof & Acting Principal, Govt. Mizoram Law College 4) Ms. Lalrinsangi, Asso. Prof., GZRSC. 5) Pu T. Lalnunsiama, Asso. Prof., Govt. Mizoram Law College 6) Dr. Lalthansangi Fanai, Asso. Prof. GAC. The Committee is to submit proposal for amendment of the MSHEC Act, 2017 at the earliest. This supercedes ear lier Notification vide even No. dated 6th March, 2019. Lalmuankima, Under Secretary to the Govt. of Mizoram. VOL - XLVIII Aizawl, Thursday 16.5.2019 Vaisakha 26, S.E. 1941, Issue No. 310Published 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.13018/10/2019-AGR/21, the 10th May, 2019.Pursuant to the instruction given by the Ministry of Agriculture and Farmers Welfare, Government of India vide F. No. 3-1/2019-20/IP M/FAW : dt. 01/05/2019 and in the interest of public service, the Governor of Mizoram is pleased to constituteState Level Sub-Committee on Incidence of Fall Army Worm (FAW)to continue monitoring and implementing the ma nagement strategies for FAW a t the ground level consisting of the following members: Chairman : Shri. Lalhmingthanga Commissioner & Secr etary to the Government of Mizoram Agriculture Depar tment, Mizoram, Aizawl. Members : 1) Shri. Dr. H. Saithantluanga, Director of Agricu lture (Research & Extention) Mizor am, Aizawl. 2 ) Shri. Rohmingthanga Colney, Director of Agriculture (Crop Husbandry) Mizoram, Aizawl. 3 ) Dr. Sunil Kumar,Plant Pathologist, ICAR, Kolasib 4 ) Smt. Lalrinfeli,Assistant Professor, College of Horticulture (CAU), Mizoram. 5)Smt. Rebecca Lalbiakngheti, Subject Matter Specialist (Plant Protection) KVK, CAU, Aizawl. 6)Shri James Lalsiamliana, Joint Director (Pla nning & Monitoring), Directorate of Agriculture (Crop Husba ndry), and Leader, FAW Rapid Response Team, Mizor am, Aizawl. Coor dinator :Shri. Vinod Singh, Plant Protection Officer, CIPMC, Aizawl, Mizoram. Contact No.: 9920562611 The Sub-Committee willcarr y out the following ta sks: 1)Regular sur veillance and monitor ing. 2)Meeting fortnightly and to submit a r epor t thereon to the Agriculture Commissioner and Joint Secretary (PP). 3)Implementation of F all Army Worm (FAW) ma nagement struggles. Lalhmingthanga, Commissioner & Secretary to the Govt. of Mizoram, Agriculture Department. VOL - XLVIII Aizawl, Thursday 16.5.2019 Vaisakha 26, S.E. 1941, Issue No. 311Published 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. 16/2019-State Tax No. J.21011/2/2019-TAX, the 9th May, 2019.In exercise of the powers conferred by section 164 of the Mizoram Goods a nd Services Ta x Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to a mend the Mizora m Goods and Services Tax Rules, 2017, namely:- 1.(1) These rules may be called the Mizoram Goods and Services Tax (Second Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in t he official gazette. 2.In the Mizoram Goods and S ervices Tax Rules, 2017 (hereinafter referr ed to a s the said rules), in rule 41, in sub-rule (1 ), after the pr oviso, the following explana tion shall be inserted, namely: - “Explanation: - For the pur pose of this sub-rule, it is hereby clarified that the “value of a ssets” means the value of the entire assets of the business, whether or not input tax credit ha s been ava iled thereon.”. 3.With effect fr om 1st April, 2019, in Rule 42 of the said rules,- (a) in sub rule (1),- a.in clause (f), the following Expla nation shall be inserted, namely:- “Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of s ervices covered by cla use (b) of para graph 5 of Schedule II of the said Act, value of T 4 sha ll be zero dur ing the constr uction phase because inputs a nd inpu t services will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date.” b.in cla u se (g), after the let ter a nd figur e “FORM GSTR-2”, the words, letters and figure “andat summary level inFORM GSTR-3B” shall be inserted; c.in clause (h),- i.for the bra ckets a nd lett er “(g)”, the brackets and letter “(f)” sha ll be substituted; d.in clause (i),- i.before the proviso, the following proviso shall be inserted, namely:- VOL - XLVIII Aizawl, Thursday 16.5.2019 Vaisakha 26, S.E. 1941, Issue No. 312 - 2 - Ex-312/2019 “Provided that in case of s upply of services cover ed by clause (b ) of pa ragraph 5 of Schedule II of the Act, the value of ‘E/F’ for a tax period shall be calculated for each project sepa rately, taking value of E and F as under:- E= aggregate carpet area of the apartments, construction of which is exempt from tax plus aggregate car pet area of the apartments, construction of which is not exempt from tax, but are identified by the promoter to be sold after issue of completion certificate or first occupa tion, whichever is earlier; F= aggregate carpet area of the apartments in t he project;Explanation 1: In the tax period in which the issuance of completion certificate or first occupation of the project takes place, value of E sha ll also include aggregate ca rpet area of the apartments, which have not been booked till the date of issuance of completion cert ificate or fir s t occupa tion of the project, whichever is earlier ; Explanation 2: Carpet area of apartments, tax on construction of which is paid or payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against serial number 3 of the Table in the notification No. 11/2017-State Tax (Rate), published in the Mizoram Gazette, Extr aordinar y, Vol-XLVI, Issue No 326, dated 11th July, 2017, as amended, shall be taken into account for calculation of value of ‘E’ in view of Explanation (iv) in paragraph 4 of the notification No. 11/2017-State Tax (Rate), published in the Mizoram Gazette, Extraordinary, Vol-XLVI, Issue No 326, dated 11th July, 2017, as amended. ii.in the proviso, for the word “Provided”, the words “Provided further” shall be substituted; e.for the cla use (l), the following clause shall be substituted, namely:- “(l) the amount ‘C3‘, ‘D1’ and ‘D2’ shall be computed separately for input ta x credit of central tax, State tax, Union ter ritory tax and integrated tax and declared inFORM GSTR-3Bor through FORM GST DRC-03;”; f.in the clause (m), for the words “added to the output tax liability of the registered person”, the words, letters and figures “ reversed by the registered person inFORM GSTR- 3Bor thr ough FORM GST DRC-03” shall be substituted; (b) in sub rule (2), for the words “T he input tax credit”, the words, figures and bracket “Except in case of supply of services covered by clause (b ) of pa ragraph 5 of the Schedule II of the Act, the input tax credit” shall be substituted; (c ) in the clause (a) of sub-r ule (2), for the words “added to the output tax liability of the registered person”, the words, letters and figures “reversed by the registered person inFORM GSTR- 3Bor thr ough FORM GST DRC-03” shall be substituted; (d) after sub r ule (2), the following sub rules shall be inserted, namely: “(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax determined under sub-r ule (1) shall be calculated finally, for each ongoing project or project which commences on or after 1st Apr il, 2019, which did not undergo or did not require transition of input tax cr edit consequent to change of rates of tax on 1st April, 2019 in accordance with notification No. 11/2017- State Tax (Rate), dated the 7th July, 2017, as amended for the entire period from the commencement of the pr oject or 1st July, 2017, whichever is later, to the completion or first occupa tion of the pr oject, whichever is earlier, before t he due date for furnishing of the return for the month of S eptember following the end of financial year in which the completion cer tificate is issued or first occupation takes place of the project, in the manner prescr ibed in the said sub-r ule, with the modification that value of E/F shall be calculated t aking value of E and F as under: - 3 -Ex-312/2019 E= a ggregate carpet area of the apartments, construct ion of which is exempt from tax plus aggregate carpet area of the apartments, construction of which is not exempt from tax, but which ha ve not been booked till the date of issuance of completion certifica te or first occupation of the project, whichever is earlier: F= a ggregate carpet area of the a partments in the project; and,- (a ) where the aggregate of the amounts calculated finally in resp ect of ‘D1’ and ‘D2’ exceeds the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’, such excess sha ll be reversed by the r egistered person inFORM GSTR-3Bor thr ough FORM GST DRC-03in the month not la ter tha n the month of September following the end of the fina ncial year in which the completion certifica te is issued or first occupa tion of the project takes place and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period star ting fr om the first day of April of t he succeeding financial year till the date of payment; or (b) where the a ggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’ exceeds the aggregate of the amounts calculated finally in resp ect of ‘D1’ and ‘D2’, such excess amount shall be cla imed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project. (4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for commercial por tion in each project, other than r esidential real estate project (RREP ), which underwent tr ansition of input tax credit consequent to change of rates of ta x on the 1st Apr il, 2019 in accordance with notification No. 11/2017- State Tax (Rate), dated the 7th July, 2017, as amended for the entire period from the commencement of t he pr oject or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, befor e the due date for furnishing of the return for the month of September following the end of financial yea r in which the completion certificate is issued or fir st occupation takes place of the project, in the following manner. (a ) The aggregate amount of common cr edit on commercial por tion in the project (C3 aggregat e_comm) shall be calculated as under, C3 aggregate_comm=[aggregate of amounts of C3 determined under sub- rule (1) for the tax periods star ting from 1st July, 2017 to 31st March, 2019, x (A C/ A T)] + [ aggregate of amounts of C3 determined under sub- rule (1)for the tax periods star ting from 1st Apr il, 2019 to the date of completion or first occupation of the project, whichever is earlier ] Wher e, - A C= total car pet area of the commercial apartments in the project A T= total carpet area of all apartments in the project (b) The amount of fina l eligible common credit on commercial portion in the project (C3 final_comm) shall be calculated as under C3 final_comm=C3 aggregat e_commx (E/ F) Wher e, - E = total ca rpet ar ea of commercia l apartments which have not been booked till the date of issuance of completion certifica te or first occupation of the project, whichever is earlier. F = A C= total carpet area of the commercial apartments in the project (c) where, C3 aggregat e_commexceeds C3 final_comm,such excess sha ll b e rever s ed by the regis tered person inFORM GSTR-3Bor thr ough FORM GST DRC-03in the month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupa tion ta kes pla ce of t he project and the sa id person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period sta rting from the fir st day of April of the su cceeding financial year till t he date of payment; (d) where, C3 final_comm ex ceeds C3 aggregat e_comm, such excess amount shall be claimed as credit by the registered person in his r eturn for a month not later than the month of Sept ember following the end of the financia l year in which the completion certificate is issued or fir st occupation takes place of the project. (5) Input tax determined under sub- rule (1) shall not be required to be calculated finally on completion or first occupa tion of an RREP which underwent transition of input tax cr edit consequent t o change of r at es of t ax on 1 st Apr il, 2019 in accordance with notification No. 11/ 2017- State Tax (Rate), dated the 7th July, 2017, as amended. (6) Wher e any input or input s ervice a re used for mor e than one project, input tax credit with resp ect to such input or input service shall be assigned to each project on a reasonable basis and credit r eversal pertaining to each pr oject shall be carried out as per sub-rule (3 ).”. 4.With effect fr om 1st April, 2019, in rule 43 of the said rules,- (i)in sub rule (1),- (a) in clause (a), after the words, letters and figures “FORM GSTR-2”, t he wor ds, let ters and figure “and FORM GSTR-3B” shall be inserted; (b) in clause (b), after the letters and figure “FORM GSTR-2”, the words, letters and figures “a ndFORM GSTR-3B” shall be inserted; (c ) after clause (b), the following explanation sha ll be inserted, namely: - “Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of services covered by cla use (b) of par agraph 5 of the Schedule II of the said Act, the amount of input ta x in respect of capita l goods used or intended to be used exclusively for effecting supplies ot her tha n exempted supplies but including zero rated supplies, shall be zer o during the construct ion pha se beca use capital goods will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the pr oject, whichever is earlier, and those which are not booked by the said date.”; (d) in clause (g),- ( A) after the letter a nd words “‘F’ is the total turnover”, the words “in the State” shall be insert ed; (B) Before the proviso the following p roviso shall be inserted, namely,- “Provided that in case of supply of services covered by clause (b) of paragra ph 5 of the Schedule II of the Act, the value of ‘E/F’ for a tax period shall be calculated for each project separately, taking value of E and F as under: E= aggr egate car pet area of t he apartments, construction of which is exempt from tax plus aggr egate carpet a rea of the apar tments, constr uction of which is not exempt from tax, but a re identified by the p romoter to be sold aft er issue of completion certificate or first occupation, whichever is earlier; F= a ggregate carpet area of the a partments in the project;- 4 - Ex-312/2019 Explanation 1: In the tax period in which the issuance of completion certificate or first occupa tion of the project ta kes place, value of E shall also include aggregate carpet area of the apartments, which have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier. Explanation 2: Carpet ar ea of a partments, tax on construction of which is paid or payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against serial number 3 of the Table in notification No. 11/2017-State Tax (Rate) published in the Mizoram Gazette, Extraordinary, Vol-XLVI, Issue No 326 dated 11th July, 2017, as amended, shall be taken into account for calculation of value of ‘E’ in view of Explanation (iv) in paragraph 4 of the notification No. 11/2017-State Tax (Rate) published in the Mizoram Gazette, Extra ordinar y, Vol-XLVI, Issue No 326 dated 11th July, 2017, as amended.”; (C) in t he proviso, for the word “Pr ovided”, the words “P rovided further” shall be substituted; ( e) after clause (h), the following clause shall be inserted, namely,- “(i) The amount Te shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated ta x and declared inFORM GSTR-3B.”; (ii) for sub rule (2) t he following sub rules shall be substituted, namely:- “(2) In case of supply of services covered by clause (b) of paragraph 5 of schedule II of the Act, the amount of common credit attributable towards exempted supplies (Tefinal ) shall be calculated finally for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupa tion of the pr oject, whichever is earlier, for each project separa tely, before the due date for furnishing of the return for the month of Sept ember following the end of financial year in which the completion certificate is issued or first occupa tion ta kes place of the project, as under: Tefinal = [(E1 + E2 + E3) /F] x Tcfinal , Where,- E1= aggregate carpet area of the apartments, construction of which is exempt from tax E2= aggregate carpet area of the apartments, supply of which is partly exempt and pa rtly taxa ble, consequent to cha nge of rates of tax on 1st Apr il, 2019, which shall be ca lculated as under, - E2= [Carpet area of such apartments] x [V 1/ (V 1+V 2)],- Where,- V 1 is the total value of supply of such apartments which was exempt fr om tax; and V 2 is the total value of supply of such apartments which was taxable E3 = aggregate carpet area of the apartments, construction of which is not exempt from tax, but have not been booked till the date of issuance of completion certificate or first occupa tion of t he project, whichever is earlier : F= a ggregate carpet area of the a partments in the project; Tcfinal = aggregate of Afinal in r espect of all capital goods used in the project and Afinal for each capital goods shall be ca lculated as under, Afinal = A x (number of months for which capital goods is used for the project/ 60)- 5 -Ex-312/2019 and,- (a) where value of Tefinal exceeds the aggregate of amounts of Te determined for each tax period under sub-r ule (1), such excess shall be reversed by t he registered person inFORM GSTR-3Bor through FORM GST DRC-03in the month not later than the month of Sept ember following the end of the financial year in which the completion certificate is issued or first occupation takes p lace of the project and the said person shall be lia ble to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period star ting from the first day of Apr il of the succeeding financial year till the date of payment; or (b ) where aggr egate of a mounts of Te determined for each ta x p eriod under sub-r ule (1) exceeds Tefinal , such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project.Explanation.- For the pur pose of calculation of Tcfinal , pa rt of the month shall be treated as one complete month. (3) T he amount Tefinal and Tcfinal shall be computed separately for input tax credit of central tax, State tax, Union territor y tax a nd integrated tax. (4) Where a ny capital goods are used for more than one project, input tax credit with respect to such capital goods shall be assigned to each p roject on a reasonable basis and credit reversal pertaining t o each project shall be carried out a s per s ub-rule (2). (5) Where any capital goods used for the project have their useful life remaining on the completion of the project, input tax credit attributable to the remaining life shall be availed in the project in which the capital goods is further used;”; (iii) the Explanation shall be numbered a s “ Explanation 1 ” thereof a nd a ft er Explanation 1 as so numbered the following Explanation sha ll be inserted, namely:- “ Explanation 2: For the purposes of rule 42 and this rule,- (i)the term “apartment” shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (ii) the term “project” shall mean a real estate project or a residential real estate project; (iii) the term “R eal Est ate Project (R EP)” shall ha ve the s ame mea ning as assigned to it in in clause (zn) of section 2 of t he Real Estate (Regulation a nd Development) Act, 2016 (16 of 2016); (iv) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apar tments is not more tha n 15 per cent. of the total carp et area of all the apa rtments in the REP; (v) the term “promoter” shall have the same meaning as assigned to it in in cla use (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (vi) “Residentia l apartment” shall mean an apartment intended for r esidential use as declared to t he Real Estate Regulatory Authority or to competent author ity; (vii) “Commercial apartment” sha ll mean an apar tment other tha n a residentia l apartment; (viii) the term “competent authority” a s mentioned in definition of “residential apartment”, means the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jur isdiction, and has powers to give permission for development of such immovable property;- 6 - Ex-312/2019 (ix) the term “Real Estate Regulatory Author ity” sha ll mean the Authority established under sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) by the Centr al Government or State Government; (x) the term “carpet a rea” shall have the same meaning assigned to it in in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xi) “an apartment booked on or before the date of issuance of completion certificate or first occupation of the project” shall mean an apartment which meets all the following three conditions, namely- (a ) part of supply of construction of the apartment service has time of supply on or befor e the sa id date; and (b) consideration equal to at least one installment has been credited to the bank account of the registered person on or before the said date; and (c ) an a llotment letter or sa le agreement or any other similar document evidencing booking of the apar tment ha s been issued on or before the said date. (xii) The term “ongoing project” shall have the same meaning as assigned to it in notifica tion No. 11/2017- State Tax (Rate), dated the 7th July, 2017, as amended; (xiii) The term “pr oject which commences on or after 1st April, 2019” shall have the same meaning as a ssigned to it in notification No. 11/2017- StateTax (Rate), dated the 7th J u l y, 2017, as amended;”. 5.In the said rules, after rule 88, the following rule shall be inserted, namely: - “Rule 88A. Order of utiliza tion of input tax credit.- Input ta x credit on account of integrated tax shall first be utilised towar ds payment of integrated tax, and the amount remaining, if any, ma y be utilised towards the payment of central tax and State tax or Union t erritory tax, a s the case may be, in any order: Provided that the input ta x credit on account of centra l tax, State ta x or Union territory t ax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.”. 6.With effect fr om 1st April, 2019, in the said rules, for rule 100, the following rule shall be substituted, namely:– “100. Assessment in certain cases.-(1) The order of assessment ma de under sub-section (1) of section 62 shall be issued inFORM GST ASMT-13and a summary thereof sha ll be uploa ded electronically inFORM GST DRC-07. (2) The proper officer shall issue a notice to a taxable person in accorda nce with the pr ovisions of section 63 inFORM GST ASMT-14containing the gr ounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically inFORM GST DRC-01, and after allowing a time of fifteen days to such person to fur nish his reply, if a ny, pass an order inFORM GST ASMT-15and summa ry thereof shall be uploaded electronically inFORM GST DRC-07. (3) The order of assessment under sub-section (1) of section 64 shall be issued inFORM GST ASMT-16and a summary of the order shall be uploaded electronically inFORM GST DRC-07. (4) The person referred to in sub-section (2) of section 64 may file an application for withdr awal of the assessment order inFORM GST ASMT–17. (5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued inFORM GST ASMT-18.”. - 7 -Ex-312/2019 7.With effect fr om 1st April, 2019, in the said rules, for rule 142, the following rule shall be substituted, namely:– “142. Notice and order for demand of amounts payable under the Act.-(1 ) T he pr op er officer sha ll serve, along with the (a ) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 1 25 or section 1 27 or section 129 or section 130, a summary thereof electronically inFORM GST DRC-01, (b ) s t a t ement u nder s u b -s ec t ion (3 ) of s ect i on 7 3 or s u b -s ect i on (3 ) of s ect ion 7 4 , a s u mma r y thereof electronically inFORM GST DRC-02, specifying therein the details of the amount paya ble. (2) Where, before the service of notice or sta tement, the person chargeable with tax makes pa yment of t he tax a nd interest in accorda nce with the pr ovisions of sub-section (5) of section 73 or, as the case ma y be, ta x, interest and penalty in accordance with the provisions of sub-section (5) of section 74,or where any person makes payment of tax, interest, penalty or any other amount due in accor dance with the provisions of t he Act he shall inform the proper officer of such payment inFORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person inFORM GST DRC–04. (3) Wher e the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), or where the person concerned ma kes payment of the amount referred to in sub-section (1) of section 129 within four teen da ys of detention or seizure of the goods and conveya nce, he shall intimate the pr oper officer of such payment inFORM GST DRC-03 and the pr oper officer shall issue an order inFORM GST DRC-05concluding the proceedings in respect of the said not ice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically inFORM GST DRC-01under sub-rule (1) shall be furnished inFORM GST DRC-06. (5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The or der referred to in s ub-rule (5) sha ll be treated a s the notice for recovery. (7) Wher e a rectification of the order has been passed in a ccordance with the pr ovisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploa ded electronically by the pr oper officer inFORM GST DRC-08.”. 8.With effect from 1st April, 2019, in the said rules, forFORM GST DRC-01,the following FORM shall be substituted, namely:–- 8 - Ex-312/2019 “FORM GST DRC - 01[See rule 100 (2) & 142(1)(a)] Reference No:Date: To ____________ GSTIN/Temp. ID ————————— Name ____________Address Tax Period ——————F.Y. —————Act - Section/sub-section under which SCN is being issued - SCN Reference No. ——Date —— Summary of Show Cause Notice (a) Brief facts of the case : (b) Grounds : (c ) Tax and other dues : (Amount in Rs.) Signature Name Designation Jurisdiction Address Note - 1.Only applica ble fields may be filled up. 2.Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3.Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.Sr. No.TaxPenalty Tax rateTurnoverTax PeriodActPOS (Place of Supply)Others Total InterestF r om To123456789101112Total- 9 -Ex-312/2019 9.With effect from 1st April, 2019, in the said rules, forFORM GST DRC-02, the following FORM shall be substituted, namely:– “FORM GST DRC -02[See rule 142(1)(b)] Reference No:Date: To _______________ GSTIN/ID ——————————— Name _______________ Address Tax Period :F.Y. : Section /sub-section under which s tatement is being issued : SCN Ref. No. ———Date – Stat ement R ef. No. ——Date – Summary of Statement : (a) Brief facts of the case : (b) Grounds : (c) Tax and other du es : (Amount in Rs.) Signature Name Designation Jurisdiction Address Note - 1.Only applica ble fields may be filled up. 2.Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3.Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.Sr. No.TaxPenalty Tax rateTurnoverTax PeriodActPOS (Place of Supply)Others Total InterestF r om To123456789101112Total- 10 - Ex-312/2019 10. With effect fr om 1st April, 2019, in the said rules, forFORM GST DRC-07, the following FORM shall be substituted, namely:– “FORM GST DRC-07[See rule 100(1), 100(2), 100(3) & 142(5)] S ummar y of t he or der R efer ence No. -Date – 1.Details of order : (a) Order No. : (b) Order da te : (c) Financial year: (d) Tax period: From — To ———— 2.Issues involved : 3.Description of goods / services (if applicable): Sr. No. HSN code Description 4.Section(s) of the Act under which demand is created: 5.Details of demand : (Amount in Rs.) You are hereby directed to make the payment by fa iling which proceedings shall be initiated against you to recover the outsta nding dues. Signature Name Designation Jurisdiction Address To _______________ (GSTIN/ID) —————————————Name _______________ (Address ) Note – 1. Only applica ble fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 5 i.e. tax rate, turnover and tax period are not manda t or y. 3. Place of Supply (P OS) details shall be required only if the demand is created under the IGST Act.”.Sr. No.TaxPenalty Tax rateTurnoverTax PeriodActPOS (Place of Supply)Others Total InterestF r om To123456789101112Total- 11 -Ex-312/2019 11. With effect from 1st April, 2019, in the said rules, forFORM GST DRC-08, the following FORM shall be substituted, namely:– “FORM GST DRC - 08[See rule 142(7)] Reference No.:Date: Summary of Rectification /Withdrawal Order 1.Particulars of order: (a) Financial year, if applicable (b) Tax period, if any From — To —— (c) Section under which order is pa ssed (d) Origina l order no. (e) Original order date (f) Rectification order no. (g) Rectification order date (h) ARN, if applied for rectification (i) Date of ARN 2. Your applica tion for rectification of the order r eferred to above has been examined3. It has come to my notice that the above said or der requires rectifica tion(Reason for rectification as per attached annexure) 4. The order r eferred to above (issued under section 129) requir es to b e withdrawn5. Description of goods / services (if applicable) : Sr. No. HSN code Description 6. Section of the Act under which demand is created: 7. Details of demand, if any, after rectification : (Amount in Rs.) You are hereby directed to make the payment by fa iling which proceedings shall be initiated against you to recover the outsta nding dues. Signature Name Designation Jurisdiction AddressSr. No.TaxPenalty Tax rateTurnoverTax PeriodActPOS (Place of Supply)Others Total InterestF r om To123456789101112Total- 12 - Ex-312/2019 To _______________ (GSTIN/ID) _______________ Name _______________ (Address ) Note – 1. Only applica ble fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not manda tory. 3. Place of Supply (POS) deta ils shall be required only if the demand is created under the IGST Act. 4. Dema nd table at serial no. 7 shall not be filled up if a n order issued under section 129 is being withdr awn. ”. 12. With effect fr om 1st April, 2019, in the said rules, forFORM GST ASMT-13, the following FORM shall be substituted, namely:– “FORM GST ASMT- 13[See rule 100(1)] Reference No.:Date: To_______________ (GSTIN/ID) _______________ Name _______________ (Address ) Tax Period :F.Y. : Return Type : Notice Refer ence No.:Date : Act/ Rules Provisions: (Assessment or derunder Section 62) Preamble - << standard >> The notice referred to above was issued to you under section 46 of t he Act for failure to furnish the return for the said tax period. Fr om the records available with the department, it ha s been noticed that you have not furnished the said return till date. Therefore, on the basis of information a vailable with the department, the amount assessed and payable by you is as under: Introduction : Submissions, if any : Discussions and Findings : Conclusion : Amount assessed and payable (Details at Annexure):- 13 -Ex-312/2019 (Amount in Rs.) Please note that interest has been calculated up to the date of passing the or der. While making payment, interest for the period between t he date of order and t he date of payment shall also be wor ked out and paid along with the dues s tated in the order. You are also informed that if you furnish the return within a period of 30 da ys from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be init iated against you, after the aforesaid period, to recover the outstanding dues. Signature Name Designation Jurisdiction Address Note – 1.Only applica ble fields may be filled up. 2.Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3.Place of Supply (POS) details shall be required only if demand is created under IGST Act.”. 13. With effect fr om 1st April, 2019, in the said rules, forFORM GST ASMT-15, the following FORM shall be substituted, namely:– “FORM GST ASMT - 15[See rule 100(2)] Reference No.:Date: To _______________ (GSTIN/ID) _______________ Name _______________ (Address ) Tax Period :F.Y. : SCN r eference no. :Date : Act/ Rules Provisions: Assessment orderunder section 63Sr. No.TaxPenalty Tax rateTurnoverTax PeriodActPOS (Place of Supply)Others Total InterestFromTo123456789101112Total- 14 - Ex-312/2019 Preamble - << standard >> The notice referred to above was issued to you to expla in the reasons for continuing to conduct business as an un-r egister ed person, desp ite being lia ble to be regist ered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period …………. as your registration has been cancelled under sub-section (2) of section 29 with effect from—————— Wher eas, no reply was filed by you or your reply was duly considered during proceedings held on ———— date(s). On t he basis of information available with the department / record pr oduced during p roceedings, the amount assessed and pa yable by you is as under: Introduction : Submissions, if any : Conclusion (to drop proceedings or to create demand) : Amount assessed and payable : (Amount in Rs.) Please note that interest has been calculated up to the date of passing the or der. While making payment, interest for the period between t he date of order and t he date of payment shall also be wor ked out and paid along with the dues s tated in the order. You are her eby dir ected to make the payment by << date >> fa iling which pr oceedings shall be init iated against you to recover the outstanding dues. Signature Name Designation Jurisdiction Address Note – 1.Only applica ble fields may be filled up. 2.Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3.Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.Sr. No.TaxPenalty Tax rateTurnoverTax PeriodActPOS (Place of Supply)Others Total InterestF r om To123456789101112Total- 15 -Ex-312/2019 14. With effect from 1st April, 2019, in the said rules, forFORM GST ASMT-16,the following FORM shall be substituted, namely:– “FORM GST ASMT – 16[See rule 100(3)] Reference No.:Date: To _______________ (GSTIN/ID) _______________ Name _______________ (Address ) Tax Period : F.Y. : Act/ Rules Provisions: Assessment orderunder section 64 Preamble - << standard >> It has come to my notice that un-accounted for goods are lying in s tock at godown———— (address) or in a vehicle stationed at ——————— (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods. Therefore, I proceed to assess the tax due on such goods as under: Introduction : Discussion & finding : Conclusion : Amount assessed and payable (deta ils at Annexur e) : (Amount in Rs.) Please note that interest has been calculated up to the date of passing the or der. While making payment, interest for the period between t he date of order and t he date of payment shall also be wor ked out and paid along with the dues s tated in the order. You are her eby dir ected to make the payment by << date >> fa iling which pr oceedings shall be init iated against you to recover the outstanding dues.Sr. No.TaxPenalty Tax rateTurnoverTax PeriodActPOS (Place of Supply)Others Total InterestF r om To123456789101112Total- 16 - Ex-312/2019 Signature Name Designation Jurisdiction Address Note – 1.Only applica ble fields may be filled up. 2.Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3.Place of Supply (POS) details shall be required only if demand is created under IGST Act.”. 15. With effect fr om 1st Apr il, 2019, in the said rules, inFORM GST CPD-02, for the table and Note below the table, the following table and Note shall be substituted, namely:– “Sr. No.OffenceActCompounding amount (Rs.) (1)(2)(3) (4)Note:- (1) In case the offence commit ted by the taxa ble per son falls in more than one ca tegory specified in Column (2), the compounding amount shall be the amount specified in column (3), which is the maximum of the amounts specified against the categories in which the offence sought to be compounded can be categorized. (2) This amount will b e deposited under minor head “Other”.”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. Note: The principa l rules were published in the Gazette of India, Extra ordinar y, Part II, Section 3, Sub- section (i) vide notification No. 3/2017-C entral Tax, da ted the 19th June, 2017, published vide nu mb er G. S . R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 3/2019 - Central Tax, dated the 29th January, 2019, published vide number G.S.R 63 (E), dated the 29th January, 2019.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50- 17 -Ex-312/2019

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 20/2019-State Tax No.J.21011/2/2019(i)-TAX, the 9th May, 2019.In exercise of the powers conferred by section 164 of the Mizoram Goods a nd Services Ta x Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to a mend the Mizora m Goods and Services Tax Rules, 2017, namely:- 1.(1) These rules may be ca lled the Mizoram Goods and Services Tax (T hir d Amendment) Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 2.In the Mizoram Goods and S ervices Tax Rules, 2017 (hereinafter referr ed to a s the said rules), in rule 23, in sub-rule (1),after the fir st proviso, the following provisos shall be inserted, namely:- “Provided further t hat all returns due for the period from the date of the or der of cancella tion of r egistration till the date of the order of revocation of cancellation of registration shall be furnished by the sa id person within a period of thirty days from the date of order of revoca tion of cancellation of r egistration: Pr ovided also tha t where the registration has been ca ncelled with r etrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of r egistra tion till the date of order of revocation of cancellation of registration within a period of t hirty days from the date of order of revoca tion of cancellation of registration.”. 3.In the said rules, in rule 62,- a)in t he marginal heading, for the words “Form and manner of submission of quarterly retur n by the composition supplier”, the words “Form and manner of submission of sta tement and r eturn” shall be substituted; b)in sub-rule (1), - (i)for the por tion beginning with the words and figures “ paying tax under section 10” and ending with letters and figures “FORM GSTR-4”,the following shall be substituted, namely:- “paying tax under s ection 10 or pa ying ta x by availing the benefit of notifica tion of the Government of Mizoram, No. 02/2019- State Tax (Rate), dated the 22nd March, 2019, shall- (i)furnish a statement, every quarter or, a s the case may be, pa rt thereof, containing the deta ils of payment of self-assess ed tax inFORM GST CMP-08,till the 18th day of the month succeeding such quarter; and VOL - XLVIII Aizawl, Thursday 16.5.2019 Vaisakha 26, S.E. 1941, Issue No. 313 - 2 - Ex-313/2019 (ii) furnish a return for every financial year or, as the case may be, part thereof inFORM GSTR-4,till the thirtieth day of April following the end of such financial yea r,”; (ii) the proviso shall be omitted; c)in sub-rule (2), for the portion beginning with the words “r eturn u nder” a nd ending with the words “other amount”, the following shall be su bstituted, namely:- “sta tement under sub-rule (1) shall discharge his lia bility towards tax or interest”; d)in sub-rule (4),- (i)after the wor ds a nd figures “opted to pay tax under section 10” the words, letters, figures and brackets “or by availing the benefit of notifica tion of the Government of Mizoram, No. 02/2019- State Tax (Rate), dated the 22nd March, 2019", shall be inserted; (ii) in the Explanation,- ( A) after the words “not be eligible to avail”, the word “of ” shall be omit ted; (B) after the words “opting for the composition scheme”, the words, letters, figures and brackets “or opting for paying tax by availing the benefit of notification of the Government of Mizoram, No. 02/2019- State Tax (Rate), dated the 22nd March, 2019,” shall be inserted; e)in sub-rule (5), for the words, figures and letters “the deta ils relating t o the period prior to his opting for payment of tax u nder section 9 inFORM GSTR- 4till the due date of furnishing the return for the quarter ending September of the succeeding financial year or fu rnishing of annual return of the preceding financial year, whichever is earlier”, the words, letters and figur es “a st atement inFORM GST CMP-08for the period for which he has pa id tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return inFORM GSTR-4for the said period till the thirtieth day of April following the end of the financial year dur ing which such withdra wal falls” shall be substituted; f)after sub-r ule (5), the following sub-rule shall be inserted, namely:- “(6) A registered person who cea ses to avail the benefit of notifica tion of the Government of Mizoram, No. 02/2019- State Tax (Rate), dated the 22nd Mar ch, 2019, shall, where required, furnish a statement inFORM GST CMP-08for the period for which he has paid ta x by availing the benefit under the sa id notification till the 18th day of the month succeeding the quar ter in which the date of cessa tion takes place and furnish a return inFORM GSTR-4 for the said period till the thirtieth day of Apr il following the end of the financial year during which such cessation happens.”. 4.In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- “Form GST CMP - 08[See rule 62] Statement for payment of self-assessed tax Financial Year Quarter 1. GSTIN 2. (a ) Legal name (b) Trade name (c) ARN (Aft er filing) (d) Date of filing (After filing) - 3 -Ex-313/2019 3.Summar y of self-a ssessed liability (net of advances, credit and debit notes and any other adjustment due to amendments etc.) (Amount in ^ in a ll tables)Sr. No.DescriptionValue Integrated taxCentral taxState/ UT taxCess1234567 1. Outward supplies (including exempt supplies) 2. Inwa rd supplies attracting reverse charge inclu ding impor t of services 3. Tax payable (1+2) 4. Interest payable, if any 5. Tax and interest paid4.Verification I hereby solemnly affirm and declare that the informa tion given herein above is true and correct to the best of my knowledge and belief and nothing ha s been concealed therefrom. Signature Place :Name of Authorised Signa tory Date :Designation/Status Instructions: 1. The taxpayer paying tax under the provisions of section 10 of the Mizoram Goods and Services Tax Act. 2017 or by ava iling the benefit of notificationNo. 02/2019- State Tax (Rate), dated the 22nd March, 2019 shall make payment of tax on quarterly basis by the due date. 2. Adjustment on account of a dvances, credit/debit notes or rectifications shall be reported aga inst the liability. 3. Negative value may be repor ted as such if such va lue comes after adjustment. 4. If the total tax pa yable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period. 5. Interest shall be leviable if payment is made a fter the due date. 6. ‘Nil’ Statement shall be filed if there is no tax lia bility due dur ing the quarter.”. 5.In the said rules, inFORM GST REG-01,after instruction number 16, the following instruction shall be inserted, namely:- “17. Taxpayers who want to pay tax by availing benefit of notification No. 2/2019 - State Tax (Rate) dated 22.03.2019, as amended, sha ll indicate su ch option at serial no. 5 and 6.1(iii) of t his For m.”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. Note:- The princip al rules were published in the Mizora m Gazette, Extr aordinar y, Vol-XLVI, Issue No. 298 dated 7.7.2017 vide notification No.J.21011/1/2014-TAX-Loose, dated the 29th June,2017, and last amended vide notification No. 16/2019 - State Tax, da ted the 9th May, 2019.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. 21/2019-State Tax No. J.21011/2/2019 (ii) - TAX, the 9th May, 2019.In exercise of the powers conferred by section 148 of the Mizoram Goods and S ervices Tax Act, 2017 (6 of 2 017) (hereafter in this notification referred to as the said Act ), the Governor of Mizoram , on the recommendations of the Council, hereby notifies the registered persons paying ta x under the provisions of section 1 0 of the said Act or by availing the benefit of notification of the Government of Mizoram, No. 02/2019- State Tax (Rate), dated the 22nd Mar ch, 20 19, (her einafter refer red to as “the said notification”) as the class of registered persons who sha ll follow the special procedure as mentioned below for furnishing of return and payment of tax. 2. The said persons sha ll fur nish a statement, every quarter or, as the case may be, p art thereof conta ining the details of payment of self-assessed tax inFORM GST CMP-08of the Mizor am Goods and Services Tax Rules, 2017, till the 18th day of the month succeeding such quarter. 3. The said persons shall furnish a retur n for every financial year or, as t he case may be, pa rt thereof inFORM GSTR-4of the Mizoram Goods and Services Tax Rules, 2017, on or befor e the 30th day of April following the end of such financial year. 4. The registered persons paying tax by a vailing the benefit of the said notification, in resp ect of the period for which he has availed the said benefit , shall be deemed to have complied with the pr ovisions of section 37 and section 3 9 of the sa id Act if they ha ve fu rnishedFORM GST CMP-08andFORM GSTR-4as p rovided in para 2 and para 3 above. Vanlal Chhuanga, Commr. & S ecreta ry to the Govt. of Mizor am, Taxation Department. VOL - XLVIII Aizawl, Thursday 16.5.2019 Vaisakha 26, S.E. 1941, Issue No. 314Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50