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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Mizoram GST Rules Amended: New Provisions for Provisional Registrants and Invoice Adjustments in Rules 3, 46A, 54, 62.</h1> The Mizoram Goods and Services Tax (Ninth Amendment) Rules, 2017, amends the Mizoram GST Rules, 2017, under the authority of the Governor of Mizoram. Key changes include the substitution of sub-rule (3A) in rule 3, allowing provisional registrants to opt for tax payment under section 10 with specific conditions. Rule 46A introduces the 'invoice-cum-bill of supply' for mixed supplies to unregistered persons. Amendments to rules 54 and 62 adjust terms and reporting requirements for consolidated tax invoices and quarterly returns. Changes to forms GST CMP-02, GSTR-1, GSTR-1A, and GSTR-4 update references and reporting structures for zero-rated supplies and deemed exports.
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