Amendment in Notification No. 35/2020-State Tax, dated the 8th July 2020 - 66/2020-State Tax - Mizoram SGST

No.J.21011/3/2019-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 66/2020-State Tax Dated Aizawl, the 28 th September, 2020 In exercise of the powers conferred by section 168A of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Mizoram, Taxation Department No. 35/2020-State Tax, dated the 8th July 2020, issued vide file number J.21011/2/2020(a)-TAX, namely:- In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be inserted, namely: - Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall stand extended upto the 31 st day of October, 2020. . Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department