Tax is to be deducted under the provisions of the Central/Meghalaya Goods and Services Tax Act, 2017. - GST - States - ERTS (T) 70/2017/10

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Circular Dated Shillong, the 22 nd Aug, 2017 No. ERTS (T) 70/2017/10- This circular is issued for general information of all the Drawing and Disbursing Officers who are required to deduct Tax at Source under the repealed Meghalaya Value Added Tax Act, 2003 and the Central/Meghalaya Goods and Services Tax Act, (CGST/MGST) 2017 regarding the following provisions of the CGST/MGST Acts. (i) (a) Till such time the provision of Section 51 of the CGST/MGST Acts is notified, no tax is to be deducted under the provisions of the Central/Meghalaya Goods and Services Tax Act, 2017 for all Goods or Services or both supplied and the bill or invoice thereof has been raised on or after 1.7.2017. (b) The supplier of the Goods and Services or both who received payment (s) without deduction at source of the CGST/MGST is to furnish a declaration in the format enclosed as Annexure-A. (ii) Tax is to be deducted at source under the provisions of the Meghalaya Value Added Tax Act, 2003 if the Goods have been supplied and the Invoice or the Bill thereof has been raised before the appointed date i.e. 1.7.2017. P. W. Ingty, Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Memo No. ERTS (T) 70/2017/10 -A, Dated Shillong, the 22 nd Aug, 2017