Sorkar Department hrang hrang ten Contractor ruai lova hna an thawh (Departmental Works) hian GST pek a ngai lo emaw ti tlat an awm thin a. Hemi avang hian Sorkar sum (Revenue) tam tak hloh a ni thin. Hei hi dan kalh a nih avangin, Drawing and Disbursing Officer (ODO) te leh Contractor/Supplier ten harsatna an tawh loh nan hetiang hian hriattirna chhuah a ni:

1. "Departmental Work" hian GST a pumpelh lo

Department-in Contractor ruai lava amaha hna a thawh (Departmental execution) hian GST a awl chuang lo. (ref' Finance Department Notification NO.G.17018/1/02-FEC dated 31° January 2025)

  • Finance Department, Govt. of Mizoram, chuan Department reng rengin contractor ruai lava Departmental Work-a hna an thawhin, an bungraw mamawh (Cement, Rod, etc.) an leina reng rengah a nihna tur ang takin GST an pe tel ngei tur a ni, a ti.
  • Departmental Works thawktu Department-te hian GST registration neilo Dealer/Dawr atangin bungrua an lei tur a ni lo. Sorkar hna thawhna atana bungrua reng reng chu GST Registered Dealer hnen atang chauhva lei tur a ni a, Tax Invoice an la ngei ngei tur a ni.

2. Work Order/Sanctioned Fund-a "GST Component" awm sa

Mipui leh Sorkar hnathawk ten kan hriat tura pawimawh chu - Sorkar hna (Kawng siam, Building sak, etc.) thawh nana sum sanction reng reng hi Schedule of Rates (SOR) behchhana siam a ni.

  • SOR estimate-ah hian hmanraw man (material/labour cost) bakah Sorkar-a chhun !uh !eh ngei ngei tur GST a tel sa vek a ni.
  • He "GST Component" hi Sorkar Sum (Government Revenue) a ni a, hna thawh nan pawh pen (divert) tur a ni lo. Department emaw Contractor-in he GST sum hi sorkara chhung lut lava an kawl emaw, hna thawh nana an pawh pen (divert) chuan Sorkar sum eiru (misappropriation of public funds) anga ngaih a ni ang.

3. TDS (Tax Deducted at Source) Cut Ngei Ngei Tur

Central/Mizoram GST Act, 2017 Section 51-na tlawhchhanin:

  • Tu in nge cut ang: Sorkar Department, Local Authority leh Agency zawng zawngte. 
  • Eng tikah: Contract emaw supply estimated amount-in Cheng Nuai 2.5 (Rs. 2.5 Lakhs) a pelh chuan.
  • Rate: Bill atangin 2% (1 % SGST + 1% CGST) cut a, Sorkar-ah chhun luh ngei tur a ni.

4. Dan Bawhchhiate hremna

He dan zawm lotute chu GST Act hmangin na taka hrem theih an ni:

  • ODO te: TDS an cut loh chuan a vaia mawhphurtu an ni ang a, interest chawi belhin, Section 122 hmangin Personal Penalty (Mimal pawisa chawi) hremna pek an ni ang.
  • Contractor te: ODO ten contractor bill atanga 2% TDS (1 % central/ 1% state) an cut thin hi contractor-te GST account ah a lut a. Contractor ten bill an dawn hian GST pek tur an dawng tel a. 2% TDS in cut sa an account a lut leh, bill an dawna GST an dawn tel (16%) nen, a vaiin 18% hi sorkarah an chhung lut tur a ni a. An chhun luh loh chuan Tax Evasion (chhiah awlrukna) a nih avangin hrem theih a ni.
  • Bungraw Supplier te: GST Invoice tel lova Sorkar hnena bungrua supply chu Tax Evasion (chhiah awlruk) tumna a nih avangin dan anga hrem theih an ni.
  • Audit Objection: GST Dan zawm mumal lova Sorkar sum hmanralna (expenditure) reng reng chu CAG Audit-ah "Loss to State Exchequer" (Sorkar sum hloh) tiin objection siam a ni ang.

Ngenna

  • Contractor/Supplier te hnenah: Sorkar Department hnenah GST Bill tel lovin bungrua supply suh ang che. I supply manin Rs. 2.5 Lakhs a pelh chuan ODO hnenah 2% TDS Certificate (Form GSTR-7A) phut ngei ang che. Tin, Sorkar tana i hnathawh (Works contract) emaw bungraw supply-ah te hian GST a tel avangin, Sorkar sumbawma pek kir leh hi I mawhphurhna liau liau a ni tih hria ang che.
  • Department Officer te hnenah: Works Contractor ruaia hna I thawh chuan, a bill in Rs. 2.5 lakhs a pel anih chuan 2% TDS I deduct ngei ngei tur a ni. Contractor ruai lova Departmental Works hmanga hna I thawk anih pawhin, sum sanction-ah GST chhut tel vek anih avangin, GST registration nei ngei sumdawng hnen atangin i hnathawh nana mamawh bungruate, GST pe tel ngeiin I lei tur a ni a, Tax Invoice i la ngei ngei tur a ni.


Issued by:

Commissioner of State Tax

Government of Mizoram