Amendment of section 16

In section 16 of the Mizoram Goods and Services Tax Act, insub-section (2), after clause (a), the following clause shall be inserted, namely:— "(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;".