State legislation

Acts of Mizoram

113 Acts and 1,474 sections of Mizoram legislation, each section on its own page.

Acts published 113 In India Code 114 Sections 1,474 Rules indexed 23

Rules and subordinate legislation

23 Rules and other instruments made under Mizoram Acts. Most carry their English text here; where the source document was Hindi-only or carried no usable English, the entry keeps its citation and links to the document.

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, 2017,2020
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, 20182020
REMOVAL OF DIFFICULTY ORDER No. 8/2019 - State Tax2020
“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.” Vanlal2020
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, 20172019
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, 20172019
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)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, 2018,2019
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, 20182019
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, 20182019
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, 20182019
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, 20182019
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, 20182019
NOTIFICATION No. 77/2018-State Tax No. J. 21011/2/2018(10)-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.J.2101l/l/2017-TAX/Vol-III(ii), dated the 1st February, 20182019
NOTIFICATION No.H. 12017/130/2014-LJD/100, the 17th January, 2019. In exercise of the powers conferred under Sub-Section (3) of Section 1 of the Mizoram Lok Ayukta Act, 2014 (Act No. 11 of 2014), it is hereby notified that the Mizoram Lok Ayukta Act, 2014 shall be deemed to come into force with retrospective effect from the 1st day of October, 2016.2019
NOTIFICATION ORDER No. 1/2018-State Tax No. J.21011/4/2019(l)-TAX, the 18th January, 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 year2019
NOTIFICATION Order No. 2/2018-State Tax No. J.21011/4/2019(2)-TAX, the 18th January, 2019. WHEREAS, sub-section (4) of section 16 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoices or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier2019
NOTIFICATION Order No. 3/2018-State Tax No. J.21011/4/2019(3)-TAX, the 18th January, 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 year2019
NOTIFICATION Order No. 4/2018-State Tax No. J.21011/4/2019(4)-TAX, the 18th January, 2019. WHEREAS, sub-section (4) of section 52 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 operator who collects the amount specified in sub-section (l)shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month2019
Settlement or conversion of land allotted by other competent authorities:2019
THE MIZORAM MUNICIPALITIES (FACILITIES TO MAYOR, DEPUTY MAYOR, CHAIRMAN, VICE CHAIRMAN AND COUNCILLORS) RULES, 20182019
This Order may be called the Mizoram Goods and Services Tax (Removal of Difficulties) Order, 2019.2019
notification of the Government of Mizoram No. J.21011/l/2017-TAX/ Vol-III/Pt(iv), dated the 24th November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues2019

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