Seeks to insert proviso in Notification No. 34/2018 – State Tax dated the 24th August, 2018 - 47/2018-State Tax - Mizoram SGST

No.J.21011/2(iv)/2018-TAX/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 47/2018 State Tax Dated Aizawl the 19th Sept., 2018 In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in notification number 34/2018 State Tax dated the 24th August, 2018, namely: 2. In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely: Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 State Tax dated the 14 th August, 2018, shall be furnished electronically through the common portal on or before the 31 st day of December, 2018. . Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department.