Vidhi Codex

Bare Act

The Mizoram Goods and Services Tax Act, 2017

Tax2017175 of 174 sections available

This law establishes a unified system for collecting indirect taxes in the state of Mizoram, merging several existing levies into a single Goods and Services Tax. It applies to all persons who supply goods or services within the state, mandating registration and tax payments based on their aggregate turnover. The Act governs the assessment, collection, and payment of taxes while providing mechanisms for refunds and resolving disputes through adjudicating authorities and tribunals. By simplifying the tax structure, it aims to prevent tax cascading, improve transparency, and streamline compliance for businesses and consumers alike.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Officers under this Act
  4. 4. Officers jurisdiction
  5. 5. Powers of officers
  6. 6. Authorisation
  7. 7. Scope of supply
  8. 8. Tax liability on composite and mixed supplies
  9. 9. Levy and collection
  10. 10. Composition levy
  11. 11. Power to grant exemption from tax
  12. 12. Time of supply of goods
  13. 13. Time of supply of services
  14. 14. Change in rate of tax in respect of supply of goods or services
  15. 15. Value of taxable supply
  16. 16. Eligibility and conditions for taking input tax credit
  17. 17. Apportionment of credit and blocked credits
  18. 18. Availability of credit in special circumstances
  19. 19. Taking input tax credit in respect of inputs and capital goods sent for job work
  20. 20. Manner of distribution of credit by Input Service Distributor
  21. 21. Manner of recovery of credit distributed in excess
  22. 22. Persons liable for registration
  23. 23. Persons not liable for registration
  24. 24. Compulsory registration in certain cases
  25. 25. Procedure for registration
  26. 26. Deemed registration
  27. 27. Special provisions relating to casual taxable person and non-resident taxable person
  28. 28. Amendment of registration
  29. 29. Cancellation of registration
  30. 30. Revocation of cancellation of registration
  31. 31. Tax invoice
  32. 32. Prohibition of unauthorised collection of tax
  33. 33. Amount of tax to be indicated in tax invoice and other documents
  34. 34. Credit and debit notes
  35. 35. Accounts and other records.
  36. 36. Period of retention of accounts.
  37. 37. Furnishing details of outward supplies.
  38. 38. Furnishing details of inward supplies.
  39. 39. Furnishing of returns
  40. 40. First Return
  41. 41. Claim of input tax credit and provisional acceptance thereof
  42. 42. Matching, reversal and reclaim of input tax credit
  43. 43. Matching, reversal and reclaim of reduction in output tax liability.
  44. 44. Annual return.
  45. 45. Final return.
  46. 46. Notice to return defaulters.
  47. 47. Levy of late fee.
  48. 48. Goods and services tax practitioners.
  49. 49. Payment of tax, interest, penalty and other amounts.
  50. 50. Interest on delayed payment of tax
  51. 51. Tax deduction at source
  52. 52. Collection of tax at source
  53. 53. Transfer of input tax credit
  54. 54. Refund of tax
  55. 55. Refund in certain cases
  56. 56. Interest on delayed refunds
  57. 57. Consumer Welfare Fund
  58. 58. Utilisation of Fund
  59. 59. Self-assessment
  60. 60. Provisional assessment
  61. 61. Scrutiny of returns
  62. 62. Assessment of non-filers of returns
  63. 63. Assessment of unregistered persons
  64. 64. Summary assessment in certain special cases
  65. 65. Audit by tax authorities
  66. 66. Special audit
  67. 67. Power of inspection, search and seizure.
  68. 68. Inspection of goods in movement.
  69. 69. Power to arrest.
  70. 70. Power to summon persons to give evidence and produce documents.
  71. 71. Access to business premises.
  72. 72. Officers to assist proper officers.
  73. 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.
  74. 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
  75. 75. General provisions relating to determination of tax
  76. 76. Tax collected but not paid to Government
  77. 77. Tax wrongfully collected and paid to Central Government or State Government
  78. 78. Initiation of recovery proceedings
  79. 79. Recovery of tax
  80. 80. Payment of tax and other amount in instalments
  81. 81. Transfer of property to be void in certain cases
  82. 82. Tax to be first charge on property
  83. 83. Provisional attachment to protect revenue in certain cases
  84. 84. Continuation and validation of certain recovery proceedings
  85. 85. Liability in case of transfer of business
  86. 86. Liability of agent and principal
  87. 87. Liability in case of amalgamation or merger of companies
  88. 88. Liability in case of company in liquidation
  89. 89. Liability of directors of private company
  90. 90. Liability of partners of firm to pay tax
  91. 91. Liability of guardians, trustees etc.
  92. 92. Liability of Court of Wards, etc.
  93. 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
  94. 94. Liability in other cases.
  95. 95. Definitions.
  96. 97. Application for advance ruling.
  97. 98. Procedure on receipt of application.
  98. 100. Appeal to the Appellate Authority.
  99. 101. Orders of Appellate Authority.
  100. 102. Rectification of advance ruling
  101. 103. Applicability of advance ruling
  102. 104. Advance ruling to be void in certain circumstances
  103. 105. Powers of Authority and Appellate Authority
  104. 106. Procedure of Authority and Appellate Authority
  105. 107. Appeals to Appellate Authority
  106. 108. taxable supply
  107. 109. taxable territory
  108. 110. telecommunication service
  109. 111. the Central Goods and Services Tax Act
  110. 112. turnover in State or turnover in Union territory
  111. 113. usual place of residence
  112. 114. Union territory
  113. 115. Union territory tax
  114. 116. Union Territory Goods and Services Tax Act
  115. 117. valid return
  116. 118. voucher
  117. 119. works contract
  118. 120. Definition of words and expressions not defined
  119. 121. Non appealable decisions and orders
  120. 122. Penalty for certain offences
  121. 123. Penalty for failure to furnish information return
  122. 124. Fine for failure to furnish statistics
  123. 125. General penalty
  124. 126. General disciplines related to penalty
  125. 127. Power to impose penalty in certain cases
  126. 128. Power to waive penalty or fee or both
  127. 129. Detention, seizure and release of goods and conveyances in transit
  128. 130. Confiscation of goods or conveyances and levy of penalty
  129. 131. Confiscation or penalty not to interfere with other punishments
  130. 132. Punishment for certain offences
  131. 133. Liability of officers and certain other persons
  132. 134. Cognizance of offences
  133. 135. Presumption of culpable mental state
  134. 136. Relevancy of statements under certain circumstances
  135. 137. Offences by Companies
  136. 138. Compounding of offences
  137. 139. Migration of existing taxpayers
  138. 140. Transitional arrangements for input tax credit
  139. 141. Transitional provisions relating to job work
  140. 142. Miscellaneous transitional provisions
  141. 143. Job work procedure
  142. 144. Presumption as to documents in certain cases
  143. 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
  144. 146. Common Portal
  145. 147. Deemed Exports
  146. 148. Special procedure for certain processes
  147. 149. Goods and services tax compliance rating
  148. 150. Obligation to furnish information return
  149. 151. Power to collect statistics
  150. 152. Bar on disclosure of information
  151. 153. Taking assistance from an expert
  152. 154. Power to take samples
  153. 155. Burden of Proof
  154. 156. Persons deemed to be public servants
  155. 157. Protection of action taken under this Act
  156. 158. Disclosure of information by a public servant.
  157. 159. Publication of information in respect of persons in certain cases.
  158. 160. Assessment proceedings, etc. not to be invalid on certain grounds.
  159. 161. Rectification of errors apparent on the face of record.
  160. 162. Bar on jurisdiction of civil courts.
  161. 163. Levy of fee.
  162. 164. Power of Government to make rules.
  163. 165. Power to make regulations.
  164. 166. Laying of rules, regulations and notifications
  165. 167. Delegation of powers
  166. 168. Power to issue instructions or directions
  167. 169. Service of notice in certain circumstances
  168. 170. Rounding off of tax etc.
  169. 171. Anti-profiteering Measure
  170. 172. Removal of difficulties
  171. 173. Section 173
  172. 174. Section 174
  173. SCHEDULE I. ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
  174. SCHEDULE II. ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
  175. SCHEDULE III. ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

Some statutory text is still being prepared for this language version.

PDF: pending for this language.