204/2024-2025
3rd September, 2024 : No.J.19011/2/2020-TAX/Part-II: In exercise of the powers conferred by section 81 of the Mizoram Value Added Tax Act, 2005 (Act No. 1 of 2005), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Value Added Tax Rules, 2005, namely:-
1. Short title, extent and commencement.- (1) These rules may be called the Mizoram Value Added Tax (Amendment) Rules, 2024.
(1) It shall have the like extent as the principal rules.
(2) They shall come into force on the dated of publication in the official gazette.
2. Insertion of Rule 17A.- In the Mizoram Value Added Tax Rules, 2005 (hereinafter referred to as the principal rules, after rule 17, the following rule 17A shall be inserted as follows, namely:-
“17A (1) 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.
(2) The Cess shall be deposited in a separate, distinct and exclusive Head of Account to be created.
(3) 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.
(4) All the projects proposed should have concurrence/approval of the concerned Line Department in the State Government which will operationalized and maintain the project after its completion.
(5) Departments will submit their proposals to Finance Department to sanction projects out of respective cess funds.
(6) Road Maintenance Cess will be utilized fully by the Mizoram Road Fund Board for maintenance of various roads.
(7) Social Infrastructure and Services Cess shall be utilized for following purposes. This list is not exhaustive is only indicative.
(a) Human resources development infrastructure: Construction of Schools, additional classrooms, hostels, computer literacy centres/digital education centres, science laboratories in schools, basic support infrastructure, drinking water units, toilets in schools, slow learner centres, Degree Colleges, higher institutes of technical studies such as Medical, Nursing Colleges, Agriculture Colleges, etc.
(b) Development of Wellness infrastructure: Hospitals, Additional facilities in hospitals, Primary Health Centres (PHC), Community Health Centres (CHC), Sub-Health Centres (SHC), Diagnostic Centres, Nutrition Rehabilitation Centre, Wellness Centres, AYUSH Dispensaries and Hospitals, etc. Skill development: Skill development centres, ITI, Polytechnics, Hunar Hubs etc. as well as Physical infrastructure facilities relating to arts, crafts, skills, heritage, and tourism etc.
(c) Women Centric Projects: Working Women Hostels, Girls schools including Residential schools, Girls’ Colleges, Girls’ polytechnics/ITSs, Girls hostels, Maternity wards, etc.
(d) Substitution of Form 5.- For Form – 5 of the principal rules shall be substituted with enclosed Annexure-I
MVAT amendment rules 2024 w.e.f.1.9.24.pdf
