TaxTMI 
TaxTMI 
The Mizoram Goods and Services Tax (Amendment) Ordinance, 2018 (Ordinance No. 3 of 2018).
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....the Central Goods and Services Tax (Amendment) Bill, 2018 and the GST Council has intimated the States to introduce and pass the corresponding State Goods and Services Tax (Amendment) Bill, 2018 in line with the Central Goods and Services Tax (Amendment) Act, 2018. AND WHEREAS the Bill is Money Bill under Article 207 of the Constitution of India, it shall not be introduced or moved except on the recommendation of the Governor. AND WHEREAS, the form in which the bill was passed by the Lok Sabha shall be deemed to have been passed by the State Legislative Assembly. AND WHEREAS the State Legislative Assembly is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action. NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Mizoram is pleased to promulgate the following Ordinance, namely:- 1. Short title and commencement (1) This Ordinance may be called the Mizoram Goods and Services Tax (Amendment) Ordinance, 2018. (2) Save as otherwise provided, the provisions of this Ordinance shall come into force on such date as the State Government m....
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....brackets and figures "sub-sections (1) and (2)", the words, brackets, figures and letter "sub-sections (1), (1A) and (2)" shall be substituted. 4. Amendment of section 9: - In section 9 of the Principal Act, for sub-section (4), the following sub-section shall be substituted, namely:-- "(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.". 5. Amendment of section 10: - In section 10 of the Principal Act,- (1) in sub-section (1) - (a) for the words "in lieu of the tax payable by him, an amount calculated at such rate", the words, brackets and figures "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be substituted; (b) in the proviso, for the words "one cro....
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....tituted, namely:- "(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used-- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufactur....
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....section 52" shall be inserted. 13. Amendment of section 25: - In section 25 of the Principal Act,-- (1) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:-- "Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State."; (2) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:-- "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.". 14. Amendment of section 29: - In section 29 of the Principal Act,-- (1) in the marginal heading after the word "Cancellation", the words "or suspension" shall be inserted; (2) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:- "Provided that during pendency of the proceedings relating to cancellation of registration file....
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....n classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein."; (3) in sub-section (9),-- (a) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be prescribed" shall be substituted; (b) in the proviso, for the words "the end of the financial year", the words "the end of the financial year to which such details pertain" shall be substituted. 18. Insertion of section 43A:- After section 43 of the Principal Act, the following section shall be inserted, namely:- Procedure for furnishing return and availing input tax credit. "43A. Procedure for furnishing return and availing input tax credit. - (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers.....
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....e substituted; (2) in sub-section (5),-- (a) in clause (c), the following proviso shall be inserted, namely:-- "Provided that the input tax credit on account of State tax shall be utilized towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;" (b) in clause (d), the following proviso shall be inserted, namely:-- "Provided that the input tax credit on account of Union territory tax shall be utilized towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;". 21. Insertion of section 49A and section 49B: - After section 49 of the Principal Act, the following sections shall be inserted, namely:-- Utilization of input tax credit subject to certain conditions. "49A. Utilization of input tax credit subject to certain conditions. - Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilized towards payment of integrated tax or State tax as the case may be, only after the input tax credit available on account of integrated tax has firs....