The Excise, Registration, Taxation & Stamps Department, Meghalaya on July 5, 2022 has issued Meghalaya Goods and Services Tax (Amendment) Rules, 2022 to further amend the Meghalaya Goods and Services Tax Rules, 2017. This has come into force on July 5, 2022.
Few of the following amendments are namely: -
• Rule 21A which states “Manner of recovery of credit distributed in excess” In sub-rule (4) the following proviso has been inserted namely: -
“Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been canceled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns”
• Rule 46 which states “Notice to return defaulters” the following clause (s) has been inserted namely: -
“A declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48”
• Rule 95A which states “Definitions” has been omitted with effect from July 1, 2019
[Notification No. 14/2022 – State Tax]
