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of <h1>Mizoram GST Rules Amended: New Exam Requirement for Practitioners, Updated Forms, and Liability Management Procedures.</h1> The Mizoram Goods and Services Tax (Thirteenth Amendment) Rules, 2018, introduces new provisions to the Mizoram GST Rules, 2017. Key changes include the introduction of Rule 83A, mandating GST practitioners to pass an examination conducted by NACIN, with specific guidelines on registration, examination frequency, and qualifying criteria. The amendment also includes procedures for recovering dues under existing laws, updates to various GST forms, and outlines the process for handling demands and liabilities. The rules emphasize the maintenance of an electronic liability register and provide detailed instructions for managing changes in business registration and tax liabilities.
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