GST – States – ERTS(T) 79/2017/544 – Dated:- 23-3-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 23rd Mar, 2018. No. ERTS(T) 79/2017/544 – 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. (1) These rules may be called the Meghalaya Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force from the 23rd of March, 2018. 2. In the Meghalaya Goods and Services Tax Rules, 2017,- (i) in rule 45,
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ent by one job worker to another or are returned to the principal. ; (ii) in rule 124 – (a) in sub-rule (4), in the first proviso, after the words Provided that , the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted; (iii) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. , (iv) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (v) in rule 129, in sub-rule (6), for the words a
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le shall be substituted, namely:- 134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; (viii) after rule 137, in the Explanation, in clause (g), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or serv
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