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The Mizoram Goods and Services Tax (Amendment) Act, 2021

Tax202115 sections

The Mizoram Goods and Services Tax (Amendment) Act, 2021, is a legislative update to the principal Mizoram Goods and Services Tax Act, 2017. It does not replace the existing tax framework but modifies specific operational rules to improve compliance and administration. Key changes include clarifying the taxability of transactions between clubs and their members, simplifying the annual return filing process by allowing self-certified reconciliation, and revising penalty structures for the detention and seizure of goods. For the ordinary citizen or business owner, this Act primarily affects how tax returns are filed, how interest is calculated on delayed payments, and the procedures for resolving disputes involving seized goods.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of Section 7
  3. 3. Amendment of section 16
  4. 4. Amendment of section 35
  5. 5. Substitution of new section for section 44
  6. 6. Amendment of section 50
  7. 7. Amendment of section 74
  8. 8. Amendment of section 75
  9. 9. Amendment of section 83
  10. 10. Amendment of section 107
  11. 11. Amendment of section 129
  12. 12. Amendment of section 130
  13. 13. Amendment of 151
  14. 14. Amendment of section 152
  15. 15. Amendment to schedule II

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