Amendment in Notification No. 83/2020 - State Tax, dated the 10th November, 2020 - ERTS (T) 3/2025/14 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION AND STAMPS DEPARTMENT NOTIFICATIONS The 10th January, 2025. No.ERTS (T) 3/2025/14. - In exercise of the powers conferred by the first proviso to sub-section (1) of section 37 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government Excise, Registration, Taxation and Stamps Department, No. 83/2020 - State Tax, dated the 10th November, 2020, published in the Gazette of Meghalaya, Extraordinary, Part-IIA, vide number 209, dated the 20th November, 2020 namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely:- Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth day of January, 2025. PRAVIN BAKSHI, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.