Restriction on Grant of Provisional Refund under Section 54 of the MGST Act, 2017 to Specified Registered Persons

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....011/2(ii)/2025-FEA(TAX): In exercise of the powers conferred by sub-section (6) of section 54 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram on the recommendations of the Council, hereby notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, namely : - (a) Any person, who has not ....