Goods and Services Tax Practitioner (GSTP)-te rawih chungchanga Chhiahpetu (Taxpayers) te hriattur pawimawh.
Rauthla 06.02.2026 (Zirtawpni) : Mizoram chhungah Chhiahpetu (Taxpayer) engemawzatin sum tam tak sengin an GST return file sak turin thiamna leh phalna neilo (unqualified individuals) an ruai thin tih hriat a ni a. Hei vang hian Chhiahpetu (Taxpayer) tam takin return dik lo an file phah a, tul lovah sum leh pai thahnem tak an khawh ral a, an GST account himna (security) thlengin harsatna tam tak an tawh phah tawh a ni.
Chuvangin, Chhiahpetute him nan leh harsatna laka an fihlim theih nan heng a hnuai amite hi zawm turin kan in hriattir e:
1. Practitioner te finfiahna (Verification) : Chhiahpetu ten Mizoram GST Act, 2017 Section 48 in a sawi, 'Enrolled GST Practitioner', Sorkar atanga phalna (License/Enrollment Number) nei chauh rawih thin tur a ni. Rawih hmain an phalna (License/Enrollment Number) neihte finfiah sak thin tur a ni.
2. Password inhrilh loh tur : Chhiahpetu in a User ID leh Password tumah (Practitioner pawh tiamin) a hrilh tur a ni lo.
- A tih dan tur dik : Chhiahpetu chuan GST Portal-ah Form GST PCT-05 hmangin GST Practitioner kha a ruai (authorize) tur a ni.
- Practitioner chuan ama login credentials hmangin hna a thawk tur a ni a, Chhiahpetu login a hmang tur a ni lo.
3. Mahni Phone Number leh Email hman tur : Chhiahpetu chuan GST portal-ah practitioner te number/email nilovin, mahni mobile number leh email ID ngei a dah tur a ni. Hei hi OTP leh Department atanga hriattirna (Notices) te amah (Chhiahpetu) ngeiin a dawn theih nan pawimawh em em a ni.
4. Tax pek tur zat leh ITC finfiah : Practitioner hnenah tax pekna tur pawisa (cash) pek hmain:
- Chhiahpetu in GST Portal ah a Electronic Credit Ledger a en fiah hmasa tur a ni. Input Tax Credit (ITC) a awm chuan, a daih lohna (balance amount) atan chauh cash a pe tur a ni.
- ITC hmanga return file si a, a full tax payment atana cash phut tlat thin practitioner te lakah fimkhur tur a ni.
5. Return dik lo thehluh nghawng : Chhiahpetuten an hriat tur pawimawh em em chu - return thehluh a dik loh avanga tax, interest emaw penalty chawi a ngaih hian, practitioner tih sual a nih pawhin a mawhphurtu ber leh chawi tur chu Chhiahpetu (Taxpayer) zel an ni.
