TaxTMI 
TaxTMI 
Mizoram Goods and Services Tax (Tenth Amendment) Rules, 2021
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....under sub-section (1) of section 37 unless,- (a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and (b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60."; (ii) in rule 80,- (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022."; (b) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022."; (iii) in rule 95, in sub-rule (3), after clause (c), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2021, namely:- "Provided that ....
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....ll cancel the process of auction and release such goods or conveyance. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC- 11 requiring him to make the payment within a period of fifteen days from the date of auction: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. ....
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....s shall be deposited with the Fund; (vii) in rule 159, with effect from the 1st day of January, 2022,- (a) in sub-rule (2)- (A) after the words "copy of the order of attachment", the words, letters and figures "in FORM GST DRC-22" shall be inserted; (B) after the words "Commissioner to that effect.", the words and figures, "and a copy of such order shall also be sent to the person whose property is being attached under section 83" shall be inserted; (b) in sub-rule (3)- (A) for the words "and if the taxable person", the word "and if the person, whose property has been attached," shall be substituted; (B) for the words "by the taxable person", the words, "by such person" shall be substituted; (c) in sub-rule (4), for the words "the taxable person" occurring at both the places, the words "such person" shall be substituted; (d) in sub-rule (5), for the words brackets and figure ", within seven days of the attachment under sub-rule (1), file an objection", the words, letters and figures "file an objection in FORM GST DRC-22A" shall be substituted; (viii) for "FORM GST DRC-10", the following form shall be substituted, with effect from the 1st day of January, 2022, name....
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....9(6)" shall be inserted; (xi) for FORM GST DRC-22, the following form shall be substituted, with effect from the 1st day of January, 2022, namely:- "FORM GST DRC -22 [See rule 159(1)] Date: Reference No.: To ___________________Name ___________________Address (Bank/ Post Office/Financial Institution/Immovable property registering authority/ Regional Transport Authority/Other Relevant Authority) Provisional attachment of property under section 83 It is to inform that M/s ------------------------- (name) having principal place of business at ------------ (address) bearing registration number as -------------- (GSTIN/ID), PAN is a registered taxable person under the <> Act. or It is to inform that Sh………………………….(name) resident of……………………(address) bearing PAN …………….and/or Aadhaar No. ………………….. is a person specified under sub-section (1A) of Section 122. -------------------------------------------------------------------------------- Proceedings have been launched agai....