Mizoram Goods and Services Tax (Second Amendment) Act, 2024

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....t No. 12 of 2024) (Received the assent of the Governor of Mizoram on 03.09.2024) An Act further to amend the Mizoram Goods and Services Tax Act, 2017. It is enacted by State Legislature of Mizoram in the Seventy-fifth Year of the Republic of India as follows:- Short title and commencement 1. (1) This Act may be called the Mizoram Goods and Services Tax (Second Amendment) Act, ....

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....r or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;' Amendment of section 20 3. For section 20 of the principal Act, the following section shall be section 20:- substituted, namely:- "20. (1) Any office of the supplier of goods or services or both which receives ....

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.... (3) The credit of state tax shall be distributed as state tax or integrated tax and integrated tax as integrated tax or state tax, by way of issue of a document containing the amount of input tax credit, in such manner as may be prescribed.". Insertion of new section 122A 4. After section 122 of the principal Act, the following section shall be inserted namely:- "122A. (1) Notwi....