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    <title>First Amendment 2018, to SGST Rules</title>
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    <description>The amendment revises the Mizoram GST Rules to (i) prescribe deemed valuation for lotteries and actionable claims under new rule 31A tied to face value or notified price; (ii) expand and clarify e-way bill obligations in substituted rule 138 including electronic pre-movement data in FORM GST EWB-01, unique e-way bill generation, assignment, consolidation, cancellation, validity linked to distance, and specified exemptions; and (iii) introduce invoicing rules for transfer of input service credits to Input Service Distributors and form revisions for refund and e-way bill processes.</description>
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