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of <h1>Mizoram GST Rules Updated: New Clauses in Rule 21, Input Tax Credit Changes, and Revised Filing Procedures Effective October 2022.</h1> The Mizoram Goods and Services Tax (Second Amendment) Rules, 2022, effective from October 1, 2022, introduce several changes to the Mizoram GST Rules, 2017. Key amendments include the insertion of clauses in Rule 21 regarding non-filing of returns for specified periods, modifications to rules governing input tax credit, and the omission of certain forms and rules. Changes also affect the filing process, such as the removal of references to FORM GSTR-2 and adjustments in refund claims procedures. These amendments aim to streamline tax compliance and reporting under the Mizoram GST framework.
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