TMI BlogSeeks to amend Notification No. 02/2019- State Tax (Rate), dated the 22nd March, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 makes the following amendments in the notification of the Government of Mizora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nic 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 mutandis, apply to a person paying tax under this notification.". 2. This notification shall come into force on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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