https://www.taxtmi.com/notifications?id=125377 Amendments align Mizoram GST procedures with the Central Act by deeming the Centrally issued Unique Identity Number (UIN) valid under the Mizoram Act, restricting retrospective amendment of registration particulars, prescribing a formula for refund of input tax credit on zero-rated supplies with defined terms and tailored sub-rules for notified supplies, requiring quarterly refund applications in FORM GST RFD-10 with GSTR-11 inward-supply statements, and substituting multiple registration, statement and refund forms including REG-10 for non-resident OIDAR suppliers. en-us Thu, 01 Feb 2018 00:00:00 +0530 Thu, 17 May 2018 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125377 Amendments align Mizoram GST procedures with the Central Act by deeming the Centrally issued Unique Identity Number (UIN) valid under the Mizoram Act, restricting retrospective amendment of registration particulars, prescribing a formula for refund of input tax credit on zero-rated supplies with defined terms and tailored sub-rules for notified supplies, requiring quarterly refund applications in FORM GST RFD-10 with GSTR-11 inward-supply statements, and substituting multiple registration, statement and refund forms including REG-10 for non-resident OIDAR suppliers. Notifications GST - States Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125377