RNI No. 27009/1973

RNI No. 27009/1973 The Mizoram Gazette EXTRA ORDINARY Published by Authority Postal Regn. No. NE-313(MZ) 2006-2008 VOL - XLVIII Aizawl, Wednesday 23.1.2019 Magha 3, S.E. 1940, Issue No. 58 NOTIFICATION Order No. 2/2018-State Tax No. J.21011/4/2019(2)-TAX, the 18t 8th 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 earlier; AND WHEREAS, sub-section (3) of section 37 of the said Act provides that- Any registered person, who has furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay tax and interest, if any, in case there is short payment of tax on account of such error or omission, in return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier; AND WHEREAS, the financial year 2017-18 was the first year of the implementat

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