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TMI BlogThe Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 (6 of 2017), the Governor of Mizoram, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty days from the said date. Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN - 1 after the statment in FORM GST ITC-03 has been furnished."; (ii) in sub-rule (5), after the words, brackets and figure or "sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3A)" shall be inserted: 3. In the principal rules, after rule 120, the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation-For the purposes of this rule, the expression "handicraft goods" has the Taxation Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading "inputs."; 6. In the principal rules, with effect from the 1st day of July, 2017, in "FORM GSTR 4", in Serial No. 8, in entry 8B(2), for the words "Intra State Supplies", the words "Inter-State Supplies" shall be substituted. 7. In the prin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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