9911796707
TMI BlogThe Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ations of the Council, hereby notifies the Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017 which shall come into force on the date of publication in the Official Gazette. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. THE MIZORAM GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2017 In exercise of the powers conferred by section 164 of the Mizo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of delivery; and (iii) name of the country of destination: (iv) in rule 61, with effect from 1st July,2017, for sub-rule (5), the following sub-rules shall be substituted, namely:- "(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person."; (v) in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for the word "su ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
