The Government of Meghalaya on September 10, 2025, issued proposal to amend the Meghalaya Goods and Services Tax Act, 2017, by way of a Bill.
The Central Government, acting on the recommendation of the Goods and Services Tax Council, amended the Central Goods and Services Tax Act, 2017 through the Finance Act (No. 7) 2025. The amendment was published in the Gazette of India, Extraordinary, vide Notification No. 7 dated March 29, 2025. The amended provisions are to come into force on a date to be notified by the Central Government, simultaneously with the State Governments.
For uniform implementation of the amended provisions across the country, all States and Union Territories having legislatures are required to amend their respective State or Union Territory Goods and Services Tax Acts. Accordingly, it is proposed to amend the Meghalaya Goods and Services Tax Act, 2017 through a legislative Bill. The draft Meghalaya Goods and Services Tax (Second Amendment) Bill, 2025 has been prepared and enclosed.
The Law Department has been consulted and has examined the draft amendment. The Department observed references to provisions of the Integrated GST Act, 2017 in clause (61) of section 2 and sub-sections (1) and (2) of section 20 of the proposed amendment, and stated that the draft is otherwise in order. The Law Department has conveyed that it has no further views or comments, subject to reference to its earlier vetted draft, and the proposal has received approval of the Competent Authority.
The Finance Department has also been consulted and has conveyed that it has no objection to the proposed amendment.
