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of <h1>Mizoram GST Rules Amended: Extended Deadlines, Input Tax Credit Changes, New Guidelines for Gold Dore Bars.</h1> The Mizoram Goods and Services Tax (Fifth Amendment) Rules, 2017, effective from their publication date, amend several provisions of the Mizoram GST Rules, 2017. Key changes include extending the deadline in rule 3 from sixty to ninety days, modifying rule 17 to include recommendations from the Ministry of External Affairs, and altering rule 40 regarding input tax credit declarations. Rule 44A introduces guidelines for reversing credit on additional customs duty for gold dore bars. Amendments to rules 61, 87, and 103 address procedural specifics, while changes to forms GST REG-01, GST REG-13, and GST TRAN-1 update registration and tax credit processes.
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