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    <title>The Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 2017.</title>
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    <description>The Rules amend the Mizoram GST Rules, clarifying that exempt-supply aggregates exclude certain notified services; make supplier invoice issuance discretionary in the specified provision; introduce mirror manual filing and processing provisions treating electronic references as including manual submission in prescribed Forms; establish an Appellate Authority framework with appeals to Commissioner or Additional Commissioner depending on the rank of the order issuing officer and set limitation periods; permit termination of specified appointments by the Central Government with Council Chairperson approval; and insert detailed manual refund application and order forms with required declarations and calculation statements.</description>
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