Amendment in Notification No. ERTS (T) 65/2017/Pt/28 - State Tax dated the 1st November, 2017 and ERTS(T) 79/2017/546 - State Tax dated the 23rd March, 2018 - ERTS (T) 65/2017/Pt. I/236 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 10th September, 2018. No. ERTS(T)65/2017/Pt. I/236. - In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) read with sub-rule (5) of rule 61 of the Meghalaya Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments- (i) in notification No.ERTS (T) 65/2017/Pt/28 - State Tax dated the 1st November, 2017 published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 222, dated the 21st November, 2017; and (ii) in notification No.ERTS(T) 79/2017/546 - State Tax dated the 23rd March, 2018, namely: 2. In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:- Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No.ERTS(T) 654/2017/Pt.I/l33 - State Tax dated the 6th August, 2018 published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 324, dated the 23rd August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . H. MARWEIN, Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department.