GST – States – ERTS(T) 79/2017/479 – Dated:- 29-12-2017 – Government of Meghalaya EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong the, 29th Dec,2017 No. ERTS(T) 79/2017/479.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Meghalaya Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall be deemed to have 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 2
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a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers c
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