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of <h1>Tax Rule 164 Revamps Refund Procedures and Appeal Mechanisms for Multi-Period GST Demands</h1> A state tax notification amending the Mizoram Goods and Services Tax Rules, 2025, introduces modifications to rule 164. The amendments clarify refund restrictions and appeal procedures for tax demands spanning multiple periods. Specifically, it addresses situations where tax notices include partial demands across different timeframes, providing guidelines for appeal withdrawal and authority actions.
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