The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal RegnNoNE-313(MZ) 2006-2008 VOL XLIX Aizaw], Tuesday 14.1
orders · 2017 · Mizoram
Parent: The Mizoram Goods and Services Tax Act, 2017 (b09cef0cde388434a14bf9a2f61491655e7b7d9b)
Text
7444747 The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal RegnNoNE-313(MZ) 2006-2008 VOL XLIX Aizaw], Tuesday 14.1.2020 Pausha 24, S.E: 1941, Issue No. 21 REMQVAL QF_ DHFFICULTY_QRDER No: 8/2019 State Tax No. J. 21011/2/2019(c) -TAX, the 20th 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 Ist 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) ORule TOC
No rule index available.
