Notification under Section 171 of Mizoram Goods and Services Tax Act, 2017 to provide for the sunset date. - 19/2024-State Tax - Mizoram SGST

No.J.21011/7/2023-FEA(Tax) GOVERNMENT OF MIZORAM FINANCE DEPARTMENT NOTIFICATION No. 19/2024-State Tax Aizawl, the 22 nd October, 2024 In exercise of the powers conferred by proviso to sub-section (2) of section 171 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Goods and Services Tax Council, hereby appoints the 1st day of April, 2025 as the date from which the Authority referred to in the said section shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person. 2. This notification shall come into force on the date of its publication in the Official Gazette. Sd/- VANLALDINA FANAI Finance Commissioner Government of Mizoram