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TMI BlogMizoram Goods and Services Tax (Eighth Amendment) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... ment) Rules, 2021. (2) Save as otherwise provided in these rules, they 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), - (1) In rule 10A of the said rules, with effect from the date as may be notified, - (a) after the words details of bank account , the words which is in name of the registered person and obtained on Permanent Account Number of the registered person shall be inserted; (b) the following proviso shall be inserted, namely:- Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: (a) her/his Aadhaar Enrolment ID slip; and (b) (i) Bank passbook with photograph; or (ii) Voter identity card issued by the Election Commission of India; or (iii) Passport; or (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988): Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number. ; (3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force. ; (7) In rule 96 of the said rules, in sub-rule (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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