The Government of Meghalaya on August 31, 2022 has issued The Meghalaya Goods and Services Tax (Amendment) Ordinance, 2022 to further amend the Meghalaya Goods and Services Tax, Act 2017. This has come into force on August 31, 2022.
The following has been amended namely: -
• Section 16 which states “Eligibility and conditions for taking input tax credit” clause (ba) has been inserted namely: -
“The details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted”
• Section 38 which states “Furnishing details of inward supplies” has been substituted namely: -
“Communication of details of inward supplies and input tax credit”
Please refer to the notification for further information
[Notification No. LL(B).28/2017/Pt.I/1]
