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of <h1>Mizoram Amends GST Notification: Changes to Leased Plots Rules and Compliance, Effective January 2020.</h1> The Government of Mizoram has amended Notification No. 12/2017-State Tax (Rate) from July 7, 2017, under the Mizoram Goods and Services Tax Act, 2017. Effective January 1, 2020, changes include substituting the figure '50' with '20' in the notification's table and revising conditions for leased plots. Leased plots must be used for their allotted industrial or financial purposes, with the State Government monitoring compliance. Violations or changes in land use will result in joint liability for state tax, interest, and penalties. Lease agreements must reflect the tax exemption conditions and compliance obligations.
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