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of <h1>Mizoram GST Rules Amended: New Registration Options, Tax Credit Transfers, and Enhanced GST Practitioner Guidelines Effective February 2019.</h1> The Mizoram Goods and Services Tax (Amendment) Rules, 2019, effective from February 1, 2019, introduce several changes to the Mizoram GST Rules, 2017. Key amendments include renaming 'Composition Rules' to 'Composition Levy,' and changes in registration rules, allowing separate registrations for multiple business locations within a state or union territory. The rules also address the suspension of registration, transfer of input tax credit, and introduce new forms for registration and tax credit transfer. Additionally, modifications are made to the rules concerning refund claims, tax declarations, and the roles of GST practitioners, enhancing clarity and compliance requirements.
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