Meghalaya Goods and Services Tax (Amendment) Bill, 2022

Sep 21, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Government of Meghalaya on September 13, 2022 has issued Meghalaya Goods and Services Tax (Amendment) Bill, 2022 to further amend the Meghalaya Goods and Services Tax, Act 2017. This shall come into force with effect from a date to be notified in the Official Gazette.

The following has been amended namely: -

• To make it more effective in preventing fraudulent claim of Input Tax Credit, improve ease of doing business by taxpayers amongst other things.

• In Section 37 which states “Furnishing details of outward supplies” the following sub-section (4) has been inserted which states namely: -

“A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him”

• Section 38 has been substituted and states “Communication of details of inward supplies and input tax credit”


Please refer to the notification to view the Bill


[Notification No.LB.88/LA/2022/3.]



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