Mizoram Goods and Services Tax (First Amendment) Act, 2026

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.... :- Short title, extent and commencement.- 1. (1) This Act may be called the Mizoram Goods and Services Tax (First Amendment) Act, 2026. 2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment of section 2.- 2. In the Mizoram Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 2, - (i) In clause (61), after the word and figure "section 9", the words, brackets and figures "of this Act or under subsection (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be inserted with effect from the first day of April, 2025; (ii) In clause (69),- (a) in sub-c....

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....section 17.- 5. In section 17 of the Principal Act, in sub-section (5), in clause (d),- (i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to have been substituted with effect from the first day of July, 2017; (ii) the Explanation shall be numbered as Explanation 1 as so numbered, the following Explanation shall be inserted, namely :- 'Explanation 2.- For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgement, decree or order of any court, tribunal, or other authority, any reference to "plant or machinery" shall be construed and shall always be deemed to have been construed as a....

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.... "statement referred in" shall be substituted; (b) in clause (a), the word "and" shall be omitted; (c) in clause (b), after the words "by the recipient,", the word "including" shall be inserted; (d) after clause (b), the following clause shall be inserted, namely :- "(c) such other details as may be prescribed.". Amendment of section 39.- 9. In section 39 of the Principal Act, in sub-section (1), for the words "and within such time', the words 'within such time, and subject to such conditions and restrictions' shall be substituted. Amendment of section 107.- 10. In section 107 of the Principal Act, in sub-section (6), for the proviso, the following proviso shall be substituted, nam....

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....specify,- (a) the goods; (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply. (2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),- (a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and (b) prescribe the unique identification marking for such goods, including the information to be recorded therein. (3) The persons referred to in sub-section (1), shall,- (a) affix on the said goods or packages thereof, a unique ....