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    <title>The Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.</title>
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    <description>Persons with provisional registration or applicants may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; filing FORM GST TRAN 1 is barred after ITC-03. A new rule allows one-time electronic revision of FORM GST TRAN I within the prescribed or extended period. E-way bill rules require principals to generate e way bills for inter State job worker consignments and require exempt persons transporting handicraft goods inter State to generate e way bills; import consignments must use bill of entry details in FORM GST EWB 01.</description>
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