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of <h1>Mizoram GST Rules Amended: New Input Tax Credit Conditions and IFF Details for April 2021.</h1> The Mizoram Goods and Services Tax (Third Amendment) Rules, 2021, effective from their publication date, amend the Mizoram GST Rules, 2017. Key changes include a cumulative condition for input tax credit adjustments for April and May 2021, to be reflected in the GSTR-3B return for May 2021. Additionally, registered persons can furnish details for April 2021 using the Invoice Furnishing Facility (IFF) from May 1 to May 28, 2021. These amendments were made under the authority of the Mizoram GST Act, 2017, as recommended by the Council.
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