The Mizoram Goods & The Services Tax (Amendment) Act, 2021
mizoram · 2021
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the Mizoram Goods and Services Tax commencement (Amendment) Act, 2021
- S. 2Section 2 amends the Mizoram Goods and Services Tax Act, 2017 to include transactions between a non-individual and its members as taxable supplies.
- S. 3In section 16 of the Mizoram Goods and Services Tax Act, insub-section section 16
- S. 4In section 35 of the Mizoram Goods and Services Tax Act, sub-section section 35
- S. 5Section 5 amends the annual return requirement for registered persons in Mizoram's GST Act, exempting certain entities from filing.
- S. 6Section amends the Mizoram Goods and Services Tax Act to modify the interest conditions on late-filed tax returns.
- S. 7The section amends the Mizoram Goods and Services Tax Act by replacing specified sections in Explanation 1 of section 74.
- S. 8Adds an explanation to clarify that "self-assessed tax" includes tax on supplies not included in the return.
- S. 9Section 9 allows the Commissioner to provisionally attach property, including bank accounts, to protect government revenue during tax proceedings.
- S. 10Section amends Mizoram GST Act to require 25% penalty payment before filing appeal against certain orders.
- S. 11Section 11 amends penalties and procedures for goods seizure under the Mizoram Goods and Services Tax Act.
- S. 12Section 12 amends section 130 of the Mizoram GST Act by changing penalties and removing subsection 3.
- S. 13For section 151 of the Mizoram Goods and Services Tax Act, the following section shall be substituted, namely:— “151”
- S. 14The section amends the Mizoram Goods and Services Tax Act by removing certain words and adding a hearing requirement before proceedings.
- S. 15Removes paragraph 7 from Schedule II of the Mizoram Goods & Services Tax Act, effective from July 1, 2017.