Order, 2020
A order made under the The Mizoram Goods and Services Tax Act, 2017.
Made under The Mizoram Goods and Services Tax Act, 2017.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLIX Aizawl, Tuesday 14.1.2020 Pausha 24, S.E. 1941, Issue No. 21
REMOVAL OF DIFFICULTY ORDER
No. 8/2019 - State Tax
No. J. 21011/2/2019(c) -TAX, the 20 th December, 2019. WHEREAS, sub-section (1) of section 44 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year; AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 and for the period from lst April, 2018 to the 31st March, 2019 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section. NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Mizoram Goods and Services Tax Act, 2017, the Governor of Mizoram, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:—
1. Short title.—This Order may be called the Mizoram Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019.
2. For the Explanation in section 44 of the Mizoram Goods and Services Tax Act, 2017, the following Explanation shall be substituted, namely: - “Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the lstJuly, 2017 to the 31stMarch, 2018 shall be furnished on or before the 31st December, 2019 and the annual return for the period from the 1st April, 2018 to the 31stMarch, 2019 shall be furnished on or before the 3 lstMarch, 2020. “.
Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department.
Provisions this order answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
Other instruments under the same Act
- NOTIFICATION No. 68/2018-State Tax No. J. 21011/2/2018(2)-TAX, the 17th January, 2019. In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments- (i) in notification No.J.21011/1/2017-TAX/Vol-II/Pt-II, dated the 12th September, 2017, (ii) in notification No. J.2101l/l/2017-TAX/Vol-III/Pt(i) dated the 24th November, 2017, Notification 2020
- NOTIFICATION No. 69/2018-State Tax No. J. 21011/2/2018(3)-TAX, the 17th January, 2019. In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments- (i) in notification No.J.21011/1/2017-TAX/Vol-I/Pt, dated the 3rd October, 2017, and (ii) in notification No. 16/2018 - State Tax, dated the 2nd May, 2018 Notification 2020
- “Explanation - For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.” Vanlal Notification 2020
- NOTIFICATION No. 24/2018-State Tax (Rate) No. J. 21011/3/2019(1)-TAX, the 18th January, 2019. In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram No. 1/2017-State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No. 316, dated the 1 lth July, 2017 Notification 2019
- NOTIFICATION No. 25/2018-State Tax (Rate) No. J. 21011/3/2019(2)-TAX, the 18th January, 2019. In exercise of the powers conferred by sub-sections (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram in the No.2/2017-State Tax (Rate), dated the 7th July, 2017 Notification 2019
- NOTIFICATION No. 26/2018-State Tax (Rate) No. J. 21011/3/2019(3)-TAX, the 18th January, 2019. In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council hereby exempts the intra-State supply of gold falling in heading 7108 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) Notification 2019
- NOTIFICATION No. 62/2018-State Tax No. J. 21011/2/2018(ll)-TAX, the 18th January, 2019. In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in notification number 34/2018 - State Tax, dated the 24th August, 2018, Order 2019
- NOTIFICATION No. 67/2018-StateTax No. J. 21011/2/2018(l)-TAX, the 17th January, 2019. In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Mizoram, No.31/2018-State Tax, dated the 14th August, 2018 Notification 2019
- NOTIFICATION No. 70/2018-State Tax No. J. 21011/2/2018(4)-TAX, the 17th January, 2019. In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in notification No. 34/2018 - State Tax, dated the 24th August, 2018 Notification 2019
- NOTIFICATION No. 71/2018-State Tax No. J. 21011/2/2018(5)-TAX, the 17th January, 2019. In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram No. 43/2018- State Tax, dated the 19th September, 2018 Notification 2019
- NOTIFICATION No. 73/2018-State Tax No. J. 21011/2/2018(6)-TAX, the 17th January, 2019. In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), hereafter in this notification referred to as the said Act, the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Mizoram No. 50/2018- State Tax dated the 25lh September, 2018 Notification 2019
- NOTIFICATION No. 75/2018-State Tax No. J. 21011/2/2018(8)-TAX, the 17th January, 2019. In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Mizoram No. 4/2018- State Tax, dated the 12th February, 2018 Notification 2019
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