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TMI BlogMizoram Goods and Services Tax (Third Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1),after the first proviso, the following provisos shall be inserted, namely:- Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with the words other amount , the following shall be substituted, namely:- statement under sub-rule (1) shall discharge his liability towards tax or interest ; d) in sub-rule (4),- (i) after the words and figures opted to pay tax under section 10 the words, letters, figures and brackets or by availing the benefit of notification of the Government of Mizoram, No. 02/2019 State Tax (Rate), dated the 22nd March, 2019 , shall be inserted; (ii) in the Explanation,- (A) after the words not be eligible to avail , the word of shall be omitted; (B) after the words opting for the composition scheme , the words, letters, figures and brackets or opting for paying tax by availing the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ril following the end of the financial year during which such cessation happens. . 4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter 1. GSTIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 1. Outward supplies (including exempt supplies) 2. Inward supplies attracting reverse charge including import of services 3. Tax payable (1+2) 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter the due date. 6. Nil Statement shall be filed if there is no tax liability due during the quarter. . 5. In the said rules, in FORM GST REG-01 , after instruction number 16, the following instruction shall be inserted, namely:- 17. Taxpayers who want to pay tax by availing benefit of notification No. 2/2019 State Tax (Rate) dated 22.03.2019, as amended, shall indicate such option at serial no. 5 and 6.1(iii) of this Form. . Sd/- VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department. Note: - The principal rules were published in the Mizoram Gazette, Extraordinary, Vol-XLVI, Issue No. 298 dated 7.7.2017 vide notification No.J.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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