TMI BlogThe Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... e provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Meghalaya Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserted; (iii) in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- (b) the registered person shall within a period of thirty days from the date of becoming eligible to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vi) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (vii) in FORM GST REG-01 under the heading Instructions for subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ountry 2A. Ministry of External Affairs, Government of India Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Cod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Road/Street Town/City/Village District Block/Taluka State PIN Code 8 Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. ; (ix) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140 (6) , the figures, brackets and word , 140 (6) and 140 (7) shall be substituted; (ii) in item (b), - (a) after the word, figures and brackets, section 140 (5) , the words, figures and brackets and section 140(7) shall be inserted; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; (c) in the heading of column 8, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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