Tax is to be deducted under the provisions of the Central/Meghalaya Goods and Services Tax Act, 2017.

GST – States – ERTS (T) 70/2017/10 – Dated:- 22-8-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Circular Dated Shillong, the 22nd Aug, 2017 No. ERTS (T) 70/2017/10- This circular is issued for general information of all the Drawing and Disbursing Officers who are required to deduct Tax at Source under the repealed Meghalaya Value Added Tax Act, 2003 and the Central/Meghalaya Goods and Services Tax Act, (CGST/MGST) 2017 regarding the following provisions of the CGST/MGST Acts. (i) (a) Till such time the provision of Section 51 of the CGST/MGST Acts is notified, no tax is to be deducted under the provisions of the Central/Meghalaya Goods and Services Tax Act, 2017 for all Goods or Services or both supp

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