Specifies the following documents to be carried by a person in charge of a conveyance carrying any consignment of goods taxable under the Act. - ERTS(T) 65/2017/024 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 29th Jun, 2017. No. ERTS(T) 65/2017/24 - In exercise of the powers conferred by sub-section (1) of section 68 of the Meghalaya Goods and Services Tax Act. 2017 (Act No. 10 of 2017) , (herein referred to as the Act ) the Government of Meghalaya hereby specifies the following documents to be carried by a person in charge of a conveyance carrying any consignment of goods taxable under the Act , while the goods are in movement or in transit storage, till such time an e-waybill system is developed and approved by the Goods and Services Tax Council. Form No. under the Meghalaya Value Added Tax Act Rules Remarks 17 - 18 - 35 No security to be furnished 36 Tax Invoice under GST to accompany the consignment or Invoice reference Number 37 Tax Invoice under GST to accompany the consignment or invoice reference Number 38 No security to be furnished 40 Tax Invoice under GST to accompany the consignment or invoice reference Number The tax payers under the Act who were registered dealers under the repealed Meghalaya Value Added Tax (MVAT) Act may apply for the Form 37 40 online and for transport of goods for own use the special permission may be applied for offline or online and will be issued by the prescribed authority under the MVAT Act. For the other tax payers under the Act, the forms will be available on submission of manual application to the concerned State tax officer. This Notification shall came into effect from the 1 st day of July, 2017. Sd/- P.W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Dated Shillong, the 29 th Jun, 2017 Memo No. ERTS(T) 65/2017/24-A