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Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding ₹ 100 Cr from 01st January 2021. - 88/2020-State Tax - Mizoram SGSTExtract No.J.21011/3/2019(iv)-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 88/2020-State Tax Dated Aizawl, the 27 th November, 2020 In exercise of the powers conferred by sub-rule (4) of rule 48 of the Mizoram Goods and Services Tax Rules, 2017, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department No. 13/2020 - State Tax, dated the 5th May, 2020, issued vide file No.J.21011/2/2020(f)-TAX, namely :- In the said notification, in the first paragraph, with effect from the 1st day of January, 2021, for the words five hundred crore rupees , the words one hundred crore rupees shall be substituted. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department
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