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of <h1>Mizoram GST Act Update: Chartered Accountant Certificate Needed for Exported Goods with Input Tax Credit Within Six Months.</h1> The Government of Mizoram, under the Mizoram Goods and Services Tax Act, 2017, has amended a previous notification from November 17, 2017. The amendment specifies that for goods supplied and exported after availing input tax credit on inputs used in their manufacture, a chartered accountant's certificate must be submitted to the Deputy Commissioner of State Tax within six months, unless input tax credit was not availed. Additionally, the phrase 'on pre-import basis' is removed from the explanation related to serial number 1 in the original notification.
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