Section 22(1) in Mizoram Goods and Services Tax Act, 2017
(1)Every supplier making a taxable supply of goods or services or both in the State, shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds ten lakh rupees:Provided that the grant of registration certificate under this Act shall be subject to, and not in derogation to the conditions and provisions laid down under the prevailing/extant Bengal Eastern Frontier Regulation, 1873 or any order/notification passed by the Government thereunder or any other Regulation being in force in the State or in any part of the State or by an order passed by the Government under section 172 of this Act, as the case may be.
