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<h1>Mizoram Amends GST Rules: Extends Deadlines for Rule 26, Rule 36 Conditions, and Rule 59 Filing Details.</h1> The Government of Mizoram has issued Notification No. 27/2021-State Tax, amending the Mizoram Goods and Services Tax Rules, 2017. The amendments, effective upon publication, include changes to sub-rule (1) of rule 26, extending the date from May 31, 2021, to August 31, 2021. In sub-rule (4) of rule 36, it specifies cumulative conditions for April to June 2021, affecting the return in FORM GSTR-3B. Additionally, sub-rule (2) of rule 59 allows registered persons to furnish details for May 2021 using IFF from June 1 to June 28, 2021.