The Mizoram Goods and Services Tax (Amendment) Rules, 2017.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... recommendations of the Council, hereby notifies the Mizoram goods and Services Tax (Amendment) Rules, 2017 with effect from 22nd June, 2017. Vanlal Chhuanga, Commr. Secretary to the Govt. of Mizoram, Taxation Department. The Mizoram Goods and Services Tax Amendment Rules, 2017 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 201 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , in sub-rule (1), in the second proviso, for the words the said rule , the words, brackets and figures sub-rule (2) of rule 8 shall be substituted; (e) in rule 21, for clause (b), the following clauses shall be substituted, namely:- (b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c) violates t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fication code, shall be made available to the registered person on the common portal. ; (h) in rule 26, in sub-rule (3), for the words specified under the provisions of the Information Technology Act, 2000 (21 of 2000) , the words or through signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verificati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X