Mizoram GST Rules Updated: New Registration, Refund, Interest, and Payment Methods, Including UPI and IMPS Options.

The Mizoram Goods and Services Tax (Amendment) Rules, 2022, introduced several modifications to the existing GST framework. Key changes include amendments to rules regarding the suspension and revocation of registration, the calculation of interest on delayed tax payments, and the process for handling erroneous refunds. The amendments also expand payment options, allowing Unified Payment Interface (UPI) and Immediate Payment Services (IMPS) for transactions. Additionally, new provisions address the export of electricity and the handling of tax credits. The amendments aim to streamline GST procedures and enhance compliance, effective from the date of publication in the Official Gazette.

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