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    <title>Mizoram Goods and Services Tax (Second Amendment) Act, 2024</title>
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    <description>The Act replaces the ISD definition and requires any office receiving input-service invoices for distinct persons to register as an ISD and distribute input tax credit of state or integrated tax in the prescribed manner. It inserts section 122A imposing an additional penalty for failure to comply with a notified special procedure for machine registration and subjects unregistered machines to seizure and confiscation, with confiscation averted if penalty is paid and registration is completed within three days of the penalty communication.</description>
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      <description>The Act replaces the ISD definition and requires any office receiving input-service invoices for distinct persons to register as an ISD and distribute input tax credit of state or integrated tax in the prescribed manner. It inserts section 122A imposing an additional penalty for failure to comply with a notified special procedure for machine registration and subjects unregistered machines to seizure and confiscation, with confiscation averted if penalty is paid and registration is completed within three days of the penalty communication.</description>
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