Reference is made to Tax Ruling TR-2015/G23 (Documents to be submitted with GST Return) as amended by Tax Ruling TR-2015/G27 (First amendment to the Tax Ruling TR-2015/G23).
In accordance with paragraph 15(b) of the aforementioned Tax Ruling, GST registered persons with an annual turnover of less than MVR 50 million and more than MVR 30 million are required to file an Output Tax Statement together with their GST Returns for taxable periods beginning on or after 1 January 2016.
Pursuant to paragraph 13(a) of the Tax Ruling, GST registered persons specified above are required to upload their Input Tax Statements and Output Tax Statements via the “MIRAconnectPlus” online portal.
Login details for the portal, including the username and the password will be sent to the registered email address of the taxpayer.
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