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    <title>The Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2018.</title>
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    <description>Amendments introduce a provision that cancellation proceedings for specified registration contraventions shall be dropped where the taxpayer files all pending returns and makes full payment of tax, interest and late fee, with an order to be issued in FORM GST REG 20; they also permit input tax credit where key document particulars are present despite other omissions, revise the definition of Adjusted Total Turnover to combine goods turnover and specified services while excluding exempt supplies and refund claimed supplies, restrict refund eligibility for integrated tax on exports where certain fiscal/customs benefits were availed, require bill of entry details on transport documents for imports, and substitute updated forms including REG 20, ITC 04, GSTR 9, GSTR 9A and amendments to EWB 01.</description>
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