ICFAI University (Mizoram) (Amendment) Act, 2019
The following Act is hereby published for general information.
ICFAI University (Mizoram) (Amendment) Act, 2019
(Act No. 17 of 2019)
(Received the assent of the Governor of Mizoram on 8.7.2019)
ICFAI UNIVERSITY (MIZORAM) (AMENDMENT) ACT, 2019
AN
ACT
Further, to amend the ICFAI University (Mizoram) Act, 2006 (Act No. 4 of 2006).
It is enacted by the Legislative Assembly of Mizoram in the Seventieth year of the Republic of India as follows :-
The following Act is hereby published for general information.
ICFAI University (Mizoram) (Amendment) Act, 2019
(Act No. 17 of 2019)
(Received the assent of the Governor of Mizoram on 8.7.2019)
ICFAI UNIVERSITY (MIZORAM) (AMENDMENT) ACT, 2019
AN
ACT
Further, to amend the ICFAI University (Mizoram) Act, 2006 (Act No. 4 of 2006).
It is enacted by the Legislative Assembly of Mizoram in the Seventieth year of the Republic of India as follows :-
The Mizoram State Higher Education Council (Amendment) Act, 2021
The following Act is hereby published for
general information.
“The Mizoram State Higher Education Council (Amendment) Act, 2021”
(Act No. 4 of 2021)
(Received the assent of the Governor of Mizoram on 9.3.2021)
The Mizoram State Higher Education Council (Amendment) Act, 2021
AN
ACT
further to amend the Mizoram State Higher Education Council Act, 2017. It is enacted by the Legislative
Assembly of Mizoram in the Seventy Second Year of the Republic of India, as follows, namely:-
The following Act is hereby published for
general information.
“The Mizoram State Higher Education Council (Amendment) Act, 2021”
(Act No. 4 of 2021)
(Received the assent of the Governor of Mizoram on 9.3.2021)
The Mizoram State Higher Education Council (Amendment) Act, 2021
AN
ACT
further to amend the Mizoram State Higher Education Council Act, 2017. It is enacted by the Legislative
Assembly of Mizoram in the Seventy Second Year of the Republic of India, as follows, namely:-
The Mizoram State University Act, 2025
The following Act is hereby published for general information.
“The Mizoram State University Act, 2025”
(Act No. 3 of 2025)
(Received the assent of the Governor of Mizoram on 06. 03. 2025)
THE MIZORAM STATE UNIVERSITY ACT, 2025
AN
ACT
to provide for the establishment of Mizoram State University and for matters connected therewith or incidental thereto, by clustering and pooling the resources of certain Government colleges and Institute in the State;
Whereas it is expedient to cluster existing Government higher education institutions in the State, into a University to constitute and establish a multidisciplinary teaching, research oriented, and affiliating University having Constituent Colleges;
It is enacted by the Mizoram State Legislature in the Seventy Sixth Year of the Republic of India as follows:-
The following Act is hereby published for general information.
“The Mizoram State University Act, 2025”
(Act No. 3 of 2025)
(Received the assent of the Governor of Mizoram on 06. 03. 2025)
THE MIZORAM STATE UNIVERSITY ACT, 2025
AN
ACT
to provide for the establishment of Mizoram State University and for matters connected therewith or incidental thereto, by clustering and pooling the resources of certain Government colleges and Institute in the State;
Whereas it is expedient to cluster existing Government higher education institutions in the State, into a University to constitute and establish a multidisciplinary teaching, research oriented, and affiliating University having Constituent Colleges;
It is enacted by the Mizoram State Legislature in the Seventy Sixth Year of the Republic of India as follows:-
The Mizoram State University (Amendment) Act, 2026
The following Act is hereby published for general information.
“THE MIZORAM STATE UNIVERSITY (AMENDMENT) ACT, 2026.”
(ACT No. 7 OF 2026)
(Received the assent of the Governor of Mizoram on 03.03.2026)
AN
ACT
to amend The Mizoram State University Act, 2025 (Act No. 3 of 2025).
It is enacted by the Legislative Assembly of Mizoram in the Seventy Seventh year of the Republic of India as follows:-
The following Act is hereby published for general information.
“THE MIZORAM STATE UNIVERSITY (AMENDMENT) ACT, 2026.”
(ACT No. 7 OF 2026)
(Received the assent of the Governor of Mizoram on 03.03.2026)
AN
ACT
to amend The Mizoram State University Act, 2025 (Act No. 3 of 2025).
It is enacted by the Legislative Assembly of Mizoram in the Seventy Seventh year of the Republic of India as follows:-
The Institute of Chartered Financial Analysts of India University (Mizoram)
The following Act of the Mizoram Legislative Assembly, which received the assent of the Governor of Mizoram is hereby published for general information.
The Institute of Chartered Financial Analysts of India University (Mizoram) Act, 2006. (Act No.4 of2006). [Received the assent of the Governor of Mizoram on 21 st March, 2006]
The following Act of the Mizoram Legislative Assembly, which received the assent of the Governor of Mizoram is hereby published for general information.
The Institute of Chartered Financial Analysts of India University (Mizoram) Act, 2006. (Act No.4 of2006). [Received the assent of the Governor of Mizoram on 21 st March, 2006]
Notification No. 22/2024-State Tax
In exercise of the powers conferred under the section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the following special procedure for rectification of order, to be followed by the class of registered persons (hereinafter referred to as the said person), against whom any order under section 73 or section 74 or section 107 or section 108 of the said Act has been issued confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed, namely:–
2. The said person shall file, electronically on the common portal, within a period of six months from the date of issuance of this notification, an application for rectification of an order issued under section 73 or section 74 or section 107 or section 108 of the said Act, as the case may be, confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed.
3. The said person shall, along with the said application, upload the information in the proforma in Annexure A of this notification.
4. The proper officer for carrying out rectification of the said order shall be the authority who had issued such order, and the said authority shall take a decision on the said application and issue the rectified order, as far as possible, within a period of three months from the date of the said application.
5. Where any rectification is required to be made in the order referred to in paragraph 1 and, the said authority has issued a rectified order thereof, then the said authority shall upload a summary of the rectified order electronically –
(i) in FORM GST DRC-08, in cases where rectification of an order issued under section 73 or section 74 of the said Act is made; and
(ii) in FORM GST APL-04, in cases where rectification of an order issued under section 107 or section 108 of the said Act is made.
In exercise of the powers conferred under the section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the following special procedure for rectification of order, to be followed by the class of registered persons (hereinafter referred to as the said person), against whom any order under section 73 or section 74 or section 107 or section 108 of the said Act has been issued confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed, namely:–
2. The said person shall file, electronically on the common portal, within a period of six months from the date of issuance of this notification, an application for rectification of an order issued under section 73 or section 74 or section 107 or section 108 of the said Act, as the case may be, confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed.
3. The said person shall, along with the said application, upload the information in the proforma in Annexure A of this notification.
4. The proper officer for carrying out rectification of the said order shall be the authority who had issued such order, and the said authority shall take a decision on the said application and issue the rectified order, as far as possible, within a period of three months from the date of the said application.
5. Where any rectification is required to be made in the order referred to in paragraph 1 and, the said authority has issued a rectified order thereof, then the said authority shall upload a summary of the rectified order electronically –
(i) in FORM GST DRC-08, in cases where rectification of an order issued under section 73 or section 74 of the said Act is made; and
(ii) in FORM GST APL-04, in cases where rectification of an order issued under section 107 or section 108 of the said Act is made.
Notification No. 23/2024-State Tax
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of Mizoram, Taxation Department, issued vide number No. J.21011/7/2021-TAX dated the 11th June, 2021 (No.22/2021-State Tax), except as respects things done or omitted to be done before such supersession, the Governor of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:
Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees:
Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of state tax deducted at source in the said month is nil, shall stand waived.
2. This notification shall come into force on the 1st day of November, 2024.
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of Mizoram, Taxation Department, issued vide number No. J.21011/7/2021-TAX dated the 11th June, 2021 (No.22/2021-State Tax), except as respects things done or omitted to be done before such supersession, the Governor of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:
Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees:
Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of state tax deducted at source in the said month is nil, shall stand waived.
2. This notification shall come into force on the 1st day of November, 2024.
Notification No. 24/2024-State Tax
In exercise of the powers conferred by sub-section (2) of section 23 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Mizoram, Taxation Department (No. J.21011/1/2017-TAX/Part(ii) dated the 29th June, 2017), published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No. 310, dated the 7th July, 2017, namely:-
In the said notification, after the opening paragraph, the following proviso shall be inserted, namely :-
“Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).”.
2. This notification shall come into force with effect from the 10th day of October, 2024.
In exercise of the powers conferred by sub-section (2) of section 23 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Mizoram, Taxation Department (No. J.21011/1/2017-TAX/Part(ii) dated the 29th June, 2017), published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No. 310, dated the 7th July, 2017, namely:-
In the said notification, after the opening paragraph, the following proviso shall be inserted, namely :-
“Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).”.
2. This notification shall come into force with effect from the 10th day of October, 2024.