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    <title>The Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017.</title>
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    <description>The amendment revises valuation and compliance procedures: Rule 34 sets the rate of exchange for goods as the Customs-notified rate for the time of supply and for services as the rate per generally accepted accounting principles for the time of supply. Rule 46 requires export invoices to bear specified endorsements and recipient/delivery/destination details. Rule 61 permits the Commissioner to mandate electronic filing of FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended, prescribes electronic generation of FORM GSTR-3 Parts A and B from stated sources, and requires reconciliation and crediting of excess input tax to the electronic credit ledger.</description>
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