The Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2017.
ERTS(T) 79\/2017\/472 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
\nNotification
\nNo. ERTS(T) 79\/2017\/472
\nDated Shillong the, 29th Dec,2017
\nNo. ERTS(T) 79\/2017\/472.- 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:-
\n(1) These rules may be called the Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2017.
\n(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.
\n2. In the Meghalaya Goods and Services Tax Rules, 2017,
\n(i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”,<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax, Union territory tax and integrated tax. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2017.ERTS(T) 79\/2017\/472 Dated:- 29-12-2017 Meghalaya SGSTGST – StatesMeghalaya SGSTMeghalaya SGSTEXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. ERTS(T) 79\/2017\/472 Dated Shillong the, 29th Dec,2017 No. ERTS(T) 79\/2017\/472.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act … Continue reading “The Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10282","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10282","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10282"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10282\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.”;
\n(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
\n“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT\/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT\/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, nam<\/p>\n
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\n (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
\n(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
\n(vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted;
\n(vii) in rule 89, with effect from 1st July, 2017. in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;
\n(viii) in FORM GST TRAN-1. with effect from 1st July, 2017. in Sl. No. 7, in Table (a), for the heading of column (2). the heading<\/p>\n
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