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of <h1>Mizoram Amends State Tax Notification, Updates Forward Charge Clause in Annexure III Effective July 27, 2023.</h1> The Government of Mizoram has issued Notification No. 8/2023-State Tax (Rate), amending Notification No. 13/2017-State Tax (Rate) dated 7th July 2017. This amendment, effective from 27th July 2023, modifies Annexure III by replacing the phrase 'during the Financial Year ____ under forward charge' with 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.' This change is made under the authority granted by section 9(3) of the Mizoram Goods and Services Tax Act, 2017, following recommendations from the Council.
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