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Mizoram Goods And Services Tax Act, 2017

Notification Dated : 28/05/2018

Notification No. J.21011/2/2018-TAX/part,     Dated 28th May 2018

In exercise of the powers conferred by clause (d) of sub-rule (14) of Rule 138 of the Mizoram Goods and Services Tax Rules, 2017, in supersession of the notification No.J.21011/l/2017-TAX/Vol lII/Pt(iii) (15A/2018 - State Tax) dated the 2nd May, 2018 and whereas the Council has decided to enforce the e-way bill for intra-state movement of goods, the Governor of Mizoram hereby notifies the 1st day of June, 2018 for Intra- State movement of goods (movement of goods which commences and terminates within the State).

Provisions of Rule 138 of the said rules relating to furnishing of information prior to commencement of     intrastate movement of goods within the State of Mizoram and generation of e-way bill for such movement of goods will apply on and from the 1st day of June, 2018, for all taxable goods of consignment value exceeding ten thousand rupees. E-Way Bill can be generated from the common Goods and Services fax Electronic Portal www.ewaybillgst.gov.in before commencement of movement of goods.

Explanation:

(1) For the purposes of this notification, "www.gst.gov.in" means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013)

(2) For the purposes of this notification, "www.ewaybillgst.gov.in" means the website managed by the National Informatics Centre, Ministry of Electronics & Information Technology, Government of India.

2. This notification shall come into force with effect from the 16th day of January, 2018.

Sd/-VANLAL CHHUANGA

Commr. & Secretary to the Govt. of Mizoram
Taxation Department

 

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