Mizoram Goods and Services Tax (Second Amendment) Rules, 2025.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7 (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. (1) These rules may be called the Mizoram Goods and Services Tax (Second Amendment) Rules, 2025.     (2) They shall come into force on the date of their publication in the Official Gazette. 2. In th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on.". (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - "Provided further that where the notice or statement or order mentioned in sub-section (1) of  section 128A of the Act includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-sect....