Commencement of amendment: specified provisions of the Mizoram GST Amendment appointed into force under proviso to section one. Under the proviso to section one of the Mizoram GST (Amendment) Act, 2021, the Governor of Mizoram appoints the first day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Amendment Act shall come into force, by notification issued through the Taxation Department.