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    <title>The Mizoram Goods and Services Tax (Thirteenth Amendment) Rules, 2018.</title>
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    <description>The amendment inserts a mandatory GST practitioner qualification rule requiring passing a Computer Based Test conducted by the designated examination authority with online registration, fee payment, national centre choice, a two year period to pass with transitional extension, unlimited attempts within the period subject to per attempt registration and fee, a multiple choice syllabus and qualifying threshold, disqualification for unfair practices, publication of results and a representation mechanism; and establishes electronic summary upload and amendment forms for recovery of pre existing law demands with automatic posting to the Electronic Liability Register and updated reconciliation procedures.</description>
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