Amending the SGST Rules, 2017(Third Amendment Rules, 2018).

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....Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Mizoram Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication ....

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....r, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.";  (ii)    in rule 124 - (a)     in sub-rule (4), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (b)     in sub-rule (5), in the ....

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....ub-rules may be inserted, namely:-  "(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded i....

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....all be inserted, namely: - "c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.";  (ix), after rule 138D, the following Explanation shall be inserted, with....