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of <h1>Mizoram GST Rules Amended: Rule 137 Extended to 5 Years, Updates to FORM GST DRC-03 for Better Tax Clarity.</h1> The Mizoram Goods and Services Tax (Ninth Amendment) Rules, 2021, effective from November 30, 2021, amends the Mizoram Goods and Services Tax Rules, 2017. Key changes include extending the period in rule 137 from four to five years. Amendments to FORM GST DRC-03 include additions to the headings and items, incorporating terms such as 'intimation of tax ascertained through FORM GST DRC-01A' and addressing mismatches between various forms. The notification was issued by the Taxation Department of the Government of Mizoram and published on December 10, 2021.
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