Seeks to amend MGST Act so as to provide for application of Composition rules to persons opting to pay tax under notification No.ERTS(T) 4/2019/40 Dated Shillong,the 7th March, 2019.

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..... ON STAMPS DEPARTMENT Notification No. 9/2018-State Tax (Rate) Dated Shillong, the 29 th March, 2019. No. ERTS(T) 4/2019/201 - In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) , (herein after re .....

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..... nished or finished goods held in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. ; (ii) in paragraph 3, in the Explanation, after clause (ii), the foll .....

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