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TMI BlogThe Mizoram Goods and Services Tax (Amendment) Ordinance, 2018 (Ordinance No. 3 of 2018).X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016. AND WHEREAS the Lok Sabha had passed the Central Goods and Services Tax (Amendment) Bill, 2018 and the GST Council has intimated the States to introduce and pass the corresponding State Goods and Services Tax (Amendment) Bill, 2018 in line with the Central Goods and Services Tax (Amendment) Act, 2018. AND WHEREAS the Bill is Money Bill under Article 207 of the Constitution of India, it shall not be introduced or moved except on the recommendation of the Governor. AND WHEREAS, the form in which the bill was passed by the Lok Sabha shall be deemed to have been passed by the State Legislative Assembly. AND WHEREAS the State Legislative Assembly is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action. NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Mizoram is pleased to promulgate the following Ordinance, namely:- 1. Short title and commencement (1) This Ordinance may be called the Mizoram Goods and Services Tax (Amendment) Ordinance, 2018. (2) Save as otherwise provided, the provisions of this Ordinance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of goods or supply of services as referred to in Schedule II. ; (3) in sub-section (3), for the words, brackets and figures sub-sections (1) and (2) , the words, brackets, figures and letter sub-sections (1), (1A) and (2) shall be substituted. 4. Amendment of section 9: In section 9 of the Principal Act, for sub-section (4), the following sub-section shall be substituted, namely: (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. . 5. Amendment of section 10: In section 10 of the Principal Act,- (1) in sub-section (1) - (a) for the words in lieu of the tax payable by him, an amount calculated at such rate , the words, brackets and figures in lieu of the tax payable by him under sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule. ; (2) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted, namely:- (a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand shall be inserted. . 12. Amendment of section 24: In section 24 of the Principal Act, in clause (x), after the words commerce operator, the words and figures who is required to collect tax at source under section 52 shall be inserted. 13. Amendment of section 25: In section 25 of the Principal Act, (1) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely: Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State. ; (2) in sub-section (2), for the proviso, the following proviso shall be substituted, namely: Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. . 14. Amendment of section 29: In section 29 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ; (2) in sub-section (7), the following proviso shall be inserted, namely: Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein. ; (3) in sub-section (9), (a) for the words in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed , the words in such form and manner as may be prescribed shall be substituted; (b) in the proviso, for the words the end of the financial year , the words the end of the financial year to which such details pertain shall be substituted. 18. Insertion of section 43A:- After section 43 of the Principal Act, the following section shall be inserted, namely:- Procedure for furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, shall be such as may be prescribed. . 19. Amendment of section 48: In section 48 of the Principal Act, in sub-section (2), after the word and figures section 45 , the words and to perform such other functions shall be inserted. 20. Amendment of section 49: In section 49 of the Principal Act, (1) in sub-section (2), for the word and figures section 41 , the words, figures and letter section 41 or section 43A shall be substituted; (2) in sub-section (5), (a) in clause (c), the following proviso shall be inserted, namely: Provided that the input tax credit on account of State tax shall be utilized towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax; (b) in clause (d), the following proviso shall be inserted, namely: Provided that the input tax credit on account of Union territory tax shall be utilized towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax; . 21. Insertion of section 49A and section 49B: After section 49 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incipal Act, in sub-section (6), in clause (b), after the words arising from the said order, , the words subject to a maximum of twenty-five crore rupees, shall be inserted. 26. Amendment of section 112: In section 112 of the Principal Act, in sub-section (8), in clause (b), after the words arising from the said order, the words subject to a maximum of fifty crore rupees, shall be inserted. 27. Amendment of section 129: In section 129 of the Principal Act, in sub-section (6), for the words seven days , the words fourteen days shall be substituted. 28. Amendment of section 143: In section 143 of the Principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:- Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively. . 29. Amendment of Schedule I: In Schedule I of the Principal Act, in paragraph 4, for the words taxable person , the word person shall be substituted. 30. Amendment of Schedule II: In Schedule II of the Principal Act, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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