The Mizoram Goods &amp

The Mizoram GazetteEXTRA ORDINARY
Published by Authority
RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008
NOTIFICATION
No. H. 12018/260/2021 - LJD, the 2nd November, 2021. The following Act is hereby published
for general information.
“The Mizoram Goods & Services Tax (Amendment) Act, 2021”
(Act No. 7 of 2021)
(Received the assent of the Governor of Mizoram on 4.10.2021)
Helen Dawngliani,
Secretary to the Government of Mizoram.
THE MIZORAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
AN
ACT
further to amend the Mizoram Goods and Services Tax Act, 2017.
It is enacted by State Legislature of Mizoram in the Seventy-Second Year of the Republic of India as
follows:-
Short title and 1. (1) This Act may be called the Mizoram Goods and Services Tax
commencement (Amendment) Act, 2021.
(2) It shall come into force on the date of publication in the Official
Gazette.
Provided that different dates may be appointed for different provisions
of this Act and any reference in any such provision to the commencement
of this Act shall be construed as a reference to the coming into force of
that provision.
Amendment of 2. In the Mizoram Goods and Services Tax Act, 2017 (hereinafter referred
Section 7 to as the Mizoram Goods and Services Tax Act), in section 7, in sub-
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section (1), after clause (a), the following clause shall be inserted and
shall be deemed to have been inserted with effect from the 1st day of
July, 2017, namely:—
“(aa) the activities or transactions, by a person, other than an individual,
to its members or constituents or vice-versa, for cash, deferred payment
or other valuable consideration.
Explanation.—For the purposes of this clause, it is hereby clarified that,
notwithstanding anything contained in any other law for the time being in
force or any judgment, decree or order of any Court, tribunal or authority,
the person and its members or constituents shall be deemed to be two
separate persons and the supply of activities or transactions inter se shall
be deemed to take place from one such person to another;”.
Amendment of 3. In section 16 of the Mizoram Goods and Services Tax Act, insub-section
section 16. (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;”.
Amendment of 4. In section 35 of the Mizoram Goods and Services Tax Act, sub-section
section 35. (5) shall be omitted.
Substitution of 5. For section 44 of the Mizoram Goods and Services Tax Act, the following
new section for section shall be substituted, namely:—
section 44 “44. Annual return
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
which may include a self-certified reconciliation statement, reconciling
the value of supplies declared in the return furnished for the financial
year, with the audited annual financial statement for every financial year
electronically, within such time and in such form and in such manner as
may be prescribed:
Provided that the Commissioner may, on the recommendations of the
Council, by notification, exempt any class of registered persons from
filing annual return under this section:
Provided further that nothing contained in this section shall apply to any
department of the Central Government or a State Government or a local
authority, whose books of account are subject to audit by the Comptroller
and Auditor- General of India or an auditor appointed for auditing the
accounts of local authorities under any law for the time being in force.”.
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Amendment of 6. In section 50 of the Mizoram Goods and  Services Tax Act, in sub
section 50 section (1), for the proviso, the following proviso shall be substituted and
shall be deemed to have been substituted with effect from the 1st day of
July, 2017, namely:—
“Provided that the interest on tax payable in respect of supplies made
during a tax period and declared in the return for the said period furnished
after the due date in accordance with the provisions of section 39, except
where such return is furnished after commencement of any proceedings
under section 73 or section 74 in respect of the said period, shall be
payable on that portion of the tax which is paid by debiting the electronic
cash ledger.”.
Amendment of 7. In section 74 of the Mizoram Goods and Services Tax Act, inExplanation 1,
section 74 in clause (ii), for the words and figures “sections 122, 125, 129 and 130”,
the words and figures “sections 122 and 125” shall be substituted.
Amendment of 8. In section 75 of the Mizoram Goods and Services Tax Act, in sub-section
section 75 (12), the following Explanation shall be inserted, namely:—
‘Explanation.—For the purposes of this sub-section, the expression “self-
assessed tax” shall include the tax payable in respect of details of outward
supplies furnished under section 37, but not included in the return furnished
under section 39.’.
Amendment of 9. In section 83 of the Mizoram Goods and Services Tax Act, for sub section
section 83 (1), the following sub-section shall be substituted, namely:—
“(1) Where, after the initiation of any proceeding under Chapter XII,
Chapter XIV or Chapter XV, the Commissioner is of the opinion that
for the purpose of protecting the interest of the Government revenue it is
necessary so to do, he may, by order in writing, attach provisionally,
any property, including bank account, belonging to the taxable person or
any person specified in sub-section (1A) of section 122, in such manner
as may be prescribed.”.
Amendment of 10. In section 107 of the Mizoram Goods and Services Tax Act, in sub section
section 107 (6), the following proviso shall be inserted, namely:—
“Provided that no appeal shall be filed against an order under sub-section
(3) of section 129, unless a sum equal to twenty-five per cent, of the
penalty has been paid by the appellant.”.
Amendment of 11. In section 129 of the Mizoram Goods and Services Tax Act,—
section 129 (i) in sub-section (1), for clauses (a) and (b), the following clauses
shall be substituted, namely:-
“(a) on payment of penalty equal to two hundred per cent, of the tax
payable on such goods and, in case of exempted goods, on payment of an
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amount equal to two per cent, of the value of goods or twenty-five thousand
rupees, whichever is less, where the owner of the goods comes forward
for payment of such penalty;
(b) on payment of penalty equal to fifty per cent, of the value of the goods
or two hundred per cent, of the tax payable on such goods, whichever is
higher, and in case of exempted goods, on payment of an amount equal
to five per cent, of the value of goods or twenty-five thousand rupees,
whichever is less, where the owner of the goods does not come forward
for payment of such penalty;”;
(ii) sub-section (2) shall be omitted;
(iii) for sub-section (3), the following sub-section shall be substituted,
namely :—
“(3) The proper officer detaining or seizing goods or conveyance shall
issue a notice within seven days of such detention or seizure, specifying
the penalty payable, and thereafter, pass an order within a period of
seven days from the date of service of such notice, for payment of penalty
under clause (a) or clause (b) of sub-section (1).”;
(iv) in sub-section (4), for the words “No tax, interest or penalty”, the
words “No penalty” shall be substituted;
(v) for sub-section (6), the following sub-section shall be substituted,
namely:—“
(6) Where the person transporting any goods or the owner of such goods
fails to pay the amount of penalty under sub-section (1) within fifteen
days from the date of receipt of the copy of the order passed under sub-
section (3), the goods or conveyance so detained or seized shall be liable
to be sold or disposed of otherwise, in such manner and within such time
as may be prescribed, to recover the penalty payable under sub-section
(3): Provided that the conveyance shall be released on payment by the
transporter of penalty under sub-section (3) or one lakh rupees, whichever
is less:
Provided further that where the detained or seized goods are perishable
or hazardous in nature or are likely to depreciate in value with passage
of time, the said period of fifteen days may be reduced by the proper
officer.”.
Amendment of 12. In section 130 of the Mizoram Goods and Services Tax Act,—
section 130 (a) in sub-section (1), for the words and symbols “Notwithstanding
anything contained in this Act, if any person the word and symbol
“Where any person” shall be substituted;
(b) in sub-section (2), in the second proviso, for the words, brackets
and figures “amount of penalty leviable under sub-section (1) of
section 129”, the words “penalty equal to hundred per cent, of the
tax payable on such goods” shall be substituted;
(c) sub-section (3) shall be omitted.
Amendment of 151 13. For section 151 of the Mizoram Goods and Services Tax Act, the following
section shall be substituted, namely:—
“151”. Power to call for information.
The Commissioner or an officer authorised by him may, by an order,
direct any person to furnish information relating to any matter dealt with
in connection with this Act, within such time, in such form, and in such
manner, as may be specified therein.”.
Amendment of 14. In section 152 of the Mizoram Goods and Services Tax Act,—
section 152 (a) in sub-section (1),—
(i) the words “of any individual return or part thereof” shall be
omitted;
ii) after the words “any proceedings under this Act”, the words
“without giving an opportunity of being heard to the person
concerned” shall be inserted;
(b) sub-section (2) shall be omitted.
Amendment to 15. In Schedule II of the Principal Act, paragraph 7 shall be omitted and
schedule II shall be deemed to have been omitted with effect from the 1st day of
July, 2017.
Secretary,
Law & Judicial Deptt.,
Govt. of Mizoram.
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press,  Aizawl.   C/170
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