TaxTMI 
TaxTMI 
TaxTMI 
Mizoram Goods and Services Tax (Second Amendment) Rules, 2022
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....(6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Mizoram Goods and Services Tax (Second Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force with....
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....TR-2 by such person" shall be omitted; (b) in sub-rule (4), in clause (b), after the words, "the details of", the words, "input tax credit in respect of" shall be inserted; 4. In rule 37 of the said rules,- (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:- "(1) A registered person, who has availed of input tax credit on any inward supply of goods or servic....
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....) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply ....
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...., letters and figure, "FORM GSTR-2 and" at both the places where they occur, shall be omitted; 8. In rule 60 of the said rules, in sub-rule (7), for the words "auto-drafted", the words "autogenerated" shall be substituted; 9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted; 10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words "and inward....