The Government of Mizoram on August 30, 2024, issued the Mizoram Value Added Tax (Amendment) Rules, 2024, to further amend the Mizoram Value Added Tax Rules, 2005.
The following amendment has been stated:
• After rule 17, which states “Returns”, the following rule 17A shall be inserted as follows, namely:
o Every registered dealer shall, in addition to the VAT return furnished by him in Form 5 under Rule 17, furnish the details of Cess levied for Social Infrastructure and Services and Road Maintenance in Section C of the said Form.
o The Cess shall be deposited in a separate, distinct and exclusive Head of Account to be created.
o Budget provisions shall be made and shown separately under the expenditure Heads of Account of the Departments concerned with the activities related to Social Infrastructure and Services and Road Infrastructure.
• For Form 5, which states “Return Form”, shall be substituted with enclosed Annexure-I.
[Notification No J.19011/2/2020-TAX/Part-II]
