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    <title>Mizoram Goods and Services Tax (Removal of Difficulties) Order, 2018</title>
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    <description>The Order inserts an Explanation to the statutory annual-return provision declaring that, owing to delayed availability of the electronic filing system, the annual return for the initial GST period shall be furnished on or before a later specified date, thereby extending the filing timeline for affected registered persons while excluding Input Service Distributors, casual taxable persons and non-resident taxable persons from this requirement.</description>
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      <description>The Order inserts an Explanation to the statutory annual-return provision declaring that, owing to delayed availability of the electronic filing system, the annual return for the initial GST period shall be furnished on or before a later specified date, thereby extending the filing timeline for affected registered persons while excluding Input Service Distributors, casual taxable persons and non-resident taxable persons from this requirement.</description>
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