Seeks to amend Notification No. 02/2019- State Tax (Rate), dated the 22nd March, 2019

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..... 19 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (herein after referred to as the said Act ), the Governor of Mizoram, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby mak .....

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..... er and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. ; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: - (iii) the Mizoram Goods and Services Tax Rules, 2017, as applicable to a person paying tax under section 10 of the said Act shall, mutatis m .....

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