Aizawl, Jan 14, 2026: The Commissioner of State Tax, Government of Mizoram, has issued new guidelines making it compulsory for all event organisers in the state to obtain a No Objection Certificate (NOC) before conducting any event, exhibition, convention, trade fair, mela, festival, or similar programme.
The directive has been issued in pursuance of an Office Memorandum dated November 7, 2025, released by the Finance Commissioner, Government of Mizoram, and is aimed at strengthening tax compliance and ensuring proper implementation of Goods and Services Tax (GST) regulations within the state.
According to the notification, the requirement applies to a wide range of organisers, including individuals, private organisations, local bodies, institutions, societies, associations, and agencies executing government contracts. All such organisers must secure an NOC from the State Tax Department before hosting any public event or programme within Mizoram.
Officials stated that organisers will be required to submit applications using the prescribed NOC application form. The form can be collected from the Office of the Commissioner of State Tax at MINECO, Aizawl, or from the department’s respective zonal offices. It is also available for download from the department’s official website, zotax.nic.in.
Under the guidelines, the Commissioner of State Tax will serve as the approving authority for NOC applications within Aizawl district. For organisers whose addresses fall outside Aizawl district, applications must be submitted to the concerned Deputy Commissioner of State Tax (DCST), who will examine the application and issue the approval.
The State Tax Department has further clarified that event organisers who do not possess a valid GST registration will be required to obtain registration as a Casual Taxable Person under the provisions of Section 24 of the Mizoram Goods and Services Tax (MGST) Act, 2017, before conducting any event. This provision is intended to ensure that organisers engaged in temporary or occasional business activities comply with applicable tax laws.
Officials noted that the growing number of commercial events, exhibitions, fairs, and conventions being organised across Mizoram has highlighted the need for a more structured regulatory mechanism. The new guidelines are expected to help authorities maintain better records of events, improve tax administration, and prevent revenue leakage.
The department stated that the move is designed not only to enhance transparency and accountability but also to ensure a level playing field for all organisers operating within the state. By bringing event-related activities under a clearer regulatory framework, the government aims to strengthen compliance with GST provisions while facilitating smooth and lawful conduct of public programmes.
Organisers have been advised to obtain the necessary approvals well in advance of their scheduled events to avoid delays or violations of the new requirements. The State Tax Department has urged all stakeholders to cooperate with the new system, which it says will contribute to more efficient tax governance and improved financial management in Mizoram.
