Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2022 - 24/2022-State Tax - Mizoram SGST

No.J.21011/7/2022-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 24/2022-State Tax Aizawl, the 1st December, 2022 In exercise of the powers conferred by section 164 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 rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2022. (2) They shall come into force with effect from 1st day of December, 2022. 2. In the Mizoram Goods and Services Tax Rules, 2017, --- (a) rule 122 shall be omitted; (b) rules 124 and 125 shall be omitted; (c) in rule 127,- (i) in the marginal heading, for the word Duties , the word Functions , shall be substituted; (ii) for the words It shall be the duty of the Authority,- , the words The authority shall discharge the following functions, namely: shall be substituted; (d) rule 134 shall be omitted; (e) rule 137 shall be omitted; (f) after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely: (a) Authority means the Authority notified under sub-section (2) of section 171 of the Act; . Sd/-VANLAL CHHUANGA Principal Secretary to the Govt. of Mizoram Taxation Department Note: The principal rules were published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No.298 dated 7.7.2017vide notification No. J.21011/1/2014-TAX-Loose, dated the 29thJune, 2017 and were last amended, vide notification No.22/2022 State Tax, dated the 28th November, 2022, vide file number No.J.21011/7/2022-TAX.