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of <h1>Mizoram GST Ordinance 2018 Aligns State Law with Central Amendments; Updates on SEZ Registration, Tax Credits, and Exemptions.</h1> The Mizoram Goods and Services Tax (Amendment) Ordinance, 2018, promulgated by the Governor of Mizoram, amends the Mizoram Goods and Services Tax Act, 2017. This Ordinance aligns state GST provisions with the Central Goods and Services Tax (Amendment) Act, 2018, following the GST Council's directive. Key amendments include changes to definitions, tax provisions, and procedural aspects such as supply classification, reverse charge mechanism, and input tax credit utilization. The Ordinance also introduces provisions for separate registration for Special Economic Zones, modifies cancellation and suspension of registration, and updates schedules related to exempt supplies and transactions.
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