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of <h1>Mizoram GST Rules Amended: New Forms, 30-Day Return Deadline Post-Revocation, and Revised Tax Payment Procedures u/r 62.</h1> The Mizoram Goods and Services Tax (Third Amendment) Rules, 2019, effective from May 9, 2019, introduce changes to the Mizoram Goods and Services Tax Rules, 2017. Key amendments include provisions for furnishing returns within 30 days following the revocation of registration cancellation. Rule 62 is revised to modify the submission process for quarterly statements and annual returns, with specific forms such as GST CMP-08 and GSTR-4 being mandated. The amendments also address tax payment procedures for those availing benefits under a specific state notification, emphasizing timely submission and interest on late payments. A new form, GST CMP-08, is introduced for self-assessed tax payments.
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