TMI BlogThe Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... oram, on the recommendations of the Council, hereby notifies the Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017 which shall come into force on the date of publication in the Official Gazette. Vanlal Chhuanga, Commr. Secretary to the Govt. of Mizoram, Taxation Department. THE MIZORAM GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2017 In exercise of the pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act . (2) The rate of exchange for determination of val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: (iv) in rule 61, with effect from 1st July,2017, for sub-rule (5), the following sub-rules shall be substituted, namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B , the additional amount shall be credited to the electronic cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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