Mizoram GST Act: Registered persons with turnover under Rs. 1.5 crore must pay central tax on supply of goods.

The Government of Mizoram, under the Mizoram Goods and Services Tax Act, 2017, mandates that registered persons with an aggregate turnover not exceeding 1.5 crore rupees in the previous financial year, or expected to be under this threshold in the current year, must pay central tax on the outward supply of goods at the time of supply. This applies to those not opting for the composition levy under section 10 of the Act. Such persons are required to furnish details and returns as per Chapter IX of the Act and adhere to the specified tax payment period.

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