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of <h1>Mizoram GST Rules 2017: Framework for Tax Implementation, Registration, and Composition Levy Explained.</h1> The Mizoram Goods and Services Tax Rules, 2017, established under the Mizoram Goods and Services Tax Act, 2017, outline the framework for GST implementation in Mizoram. The rules cover various aspects, including the composition levy, registration procedures, conditions for tax payment, and cancellation of registration. It specifies the process for intimation and filing of forms for opting into the composition scheme, conditions for eligibility, and the rate of tax under the scheme. The rules also detail the application, verification, and issuance of GST registration, including provisions for special cases like non-resident taxable persons and entities requiring a Unique Identity Number.
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