The Maldives Inland Revenue Authority has published a ruling on 5 June 2017 which makes it mandatory for certain businesses to submit their General GST Return via MIRA Connect.

The ruling requires Taxpayers with an annual turnover of more than 10 million Rufiyaa to submit their General GST Return via MIRA Connect from taxable periods beginning 1 July 2017 onwards. The ruling also gives the Commissioner the discretion to accept GST returns by another mode of submission, if the taxpayer makes such a request.