Seeks to amend Notification No. 21/2019- State Tax, dated the 9th May, 2019 - 12/2020 – State Tax - Mizoram SGST

No.J.21011/2/2020 (e) -TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 12/2020 State Tax Aizawl, the 5th May, 2020 In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Mizoram, Taxation Department, No. 21/2019- State Tax, dated the 9 th May, 2019, vide file number J.21011/2/2019(ii)-TAX, namely : In the said notification, in paragraph 2, the following proviso shall be inserted, namely: Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Mizoram Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20. Sd/- VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department