Meghalaya Goods and Services Tax (Eleventh Amendment) Rules, 2020.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a 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 Meghalaya Goods and Services Tax (Eleventh Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pecified in the said notification.". 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:- "(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Reference (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper offi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X