498/2025-2026
Dated Aizawl the 6th February, 2026 : It has been brought to the notice of the Commissioner of State Tax that many taxpayers are engaging unqualified individuals for filing GST returns, leading to erroneous filings, financial loss, and security risks.
To protect the interest of taxpayers, the following guidelines are issued:
1. 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.
2. 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.
3. Use of Personal Contact Details : Taxpayers must ensure that their own mobile number and email ID are registered in the GST portal. This ensures that OTPs and Notices from the Department reach the taxpayer directly.
4. Verification of Tax Payments and ITC : Before handing over cash for tax payments:
- Taxpayers must check their Electronic Credit Ledger. If ITC is available, cash payment is only required for the balance amount.
- Practitioners demanding full cash payment while using ITC to file returns are engaging in fraudulent activity.
5. Consequences of Incorrect Filing : Please be aware that the primary liability for paying tax, interest, and penalties lies with the Taxpayer, even if the mistake was made by the Practitioner.
