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of <h1>Mizoram GST Rules Amended: New E-Way Bill Requirements, Optional Tax Payment, and Form Revisions Effective Now.</h1> The Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017, effective from the date of publication, introduce several changes to the existing GST framework. Key amendments include the addition of sub-rule (3A) in rule 3, allowing certain registered individuals to opt for tax payment under section 10 from October 1, 2017. Rule 120A permits the revision of declarations submitted in FORM GST TRAN-I. New provisions in rule 138 mandate e-way bills for inter-state transport of goods by principals and exempted handicraft transporters. Amendments also affect forms GST TRAN-I, GSTR 4, and GST EWB-01, with specific changes to their content and instructions.
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