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of <h1>Mizoram GST Rules Amended: Rules Omitted, 'Duties' Changed to 'Functions' in Rule 127, Authority Definition Updated.</h1> The Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2022, effective from December 1, 2022, amends the Mizoram GST Rules, 2017. The amendments involve the omission of rules 122, 124, 125, 134, and 137. Additionally, in rule 127, the term 'Duties' is replaced with 'Functions,' and the wording is adjusted to reflect the functions of the Authority. The definition of 'Authority' is updated to refer to the entity notified under section 171(2) of the Act. These changes are enacted by the Governor of Mizoram based on the Council's recommendations.
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