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    <title>Mizoram Goods and Services Tax (Third Amendment) Rules, 2019</title>
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    <description>Amendments require persons whose registration is revoked to furnish returns for the cancellation period within thirty days of revocation; reframe rule 62 to mandate that taxpayers paying under the composition scheme or by availing a specified notification file a quarterly self-assessed statement in FORM GST CMP-08 by the eighteenth day of the month following the quarter and an annual FORM GSTR-4 return by the thirtieth day of April; insert CMP-08 as the prescribed statement form and add an instruction in REG-01 to indicate option to avail the notification benefit.</description>
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