Amendment in Notification No. J.21011/1/2017-TAX/Vol-ll(i), dated the 19th July, 2017 - 78/2020 - State Tax - Mizoram SGST

GOVERNMENT OF MIZORAM NOTIFICATION No. 78/2020 - State Tax No. J.21011/3/2019(iii)-TAX, the 26th October, 2020. In exercise of the powers conferred by the first proviso to rule 46 of the Mizoram Goods and Services Tax Rules, 2017, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Mizoram, Taxation Department No. J.21011/1/2017-TAX/Vol-ll(i), dated the 19th July, 2017, namely:- In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely, - Table Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (1) (2) (3) 1. Up to rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crore rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. . Vanlal Chhuanga, Commr. Secretary to the Govt. of Mizoram, Taxation Department. Note : The principal notification was issued vide number J. 21011/1/2017-TAX/Vol-II(i), dated the 19 th July, 2017.