The Government of Mizoram, on February 06, 2026, issued the Guidelines for Taxpayers regarding the engagement of Goods and Services Tax Practitioners (GSTPs).
The following has been stated namely: -
• To protect the interest of taxpayers, the following guidelines are issued:
• Verification of Practitioner : Taxpayers are advised to engage only Enrolled GST Practitioners as provided under Section 48 of the Mizoram GST Act, 2017, who possess a valid License/Enrollment Number approved by the Government. Taxpayers should ask for proof of qualification as prescribed under the GST Act.
• Stop Sharing Passwords : Taxpayers should never share their User ID and Password with any practitioner.
• Correct Procedure : The Taxpayer should authorize the GST Practitioner on the GST Portal using Form GST РСТ-05.
• The Practitioner must perform functions using their own login credentials, not the taxpayer's.
[Notification no. 498/2025-2026]
