Seeks to amend MGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).

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..... x Dated Shillong the 3rd April, 2020 No. ERTS (T) 2/2020/172 - 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. (1) These rules may be called the M .....

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..... -03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.". 3, In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely :- "Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period Septe .....

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