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No. J.21011/7/2021TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 15/2021State TaxAizawl, the 11th June 2021. In exercise of the powers conferred by section 164 of the Mizoram Goods
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The Mizoram Goods and Services Tax (GST) is a consumption tax levied on most goods and services sold for domestic consumption in Mizoram.
Any individual, business, or entity engaged in the supply of goods or services in Mizoram and meet the threshold criteria set by the government is required to file Mizoram GST.
To fill out Mizoram GST, businesses need to register on the GST portal, maintain proper records of all transactions, compute the tax liability, and file monthly, quarterly, or annual returns as applicable.
The purpose of Mizoram GST is to create a unified tax system across India, reduce tax evasion, promote ease of doing business, and enhance revenue collection for the government.
Businesses need to report details of their taxable supplies, purchases, input tax credit availed, and output tax payable on the Mizoram GST returns.
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