Meghalaya Goods and Services Tax (Amendment) Rules, 2021. - ERTS (T) 65/2017/Pt. II/247 - Meghalaya SGST

..... GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT NOTIFICATION The 1st January, 2021 No. ERTS (T) 65/2017/Pt. II/247. - In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Meghalaya Goods and Services Tax (Amendment) Rules, 2021. - ERTS (T) 65/2017/Pt. II/247 - Meghalaya SGST

X X   X X   Extracts   X X   X X

..... eriod; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine percent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period.”. S. A. SYNREM, Commissioner & .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Meghalaya Goods and Services Tax (Amendment) Rules, 2021. - ERTS (T) 65/2017/Pt. II/247 - Meghalaya SGST

X X   X X   Extracts   X X   X X