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TMI BlogThe Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... izoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rule (4) of rule 44 within a period of ninety days from the said date. Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN - 1 after the statment in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation -For the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading inputs. ; 6. In the principal rules, with effect from the 1st day of July, 2017, in FORM GSTR 4 , in Serial No. 8, in entry 8B(2), for the wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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