Notifies the category of registered persons who not be eligible for refund of ninety per cent. of the total amount claimed as refund on account of zero-rated supply of goods or services or both. - ERTS(T) 65/2017/100 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 25 th Sept, 2017. No. ERTS(T) 65/2017/100 - In exercise of the powers conferred by sub-section (6) of section 54 of the Meghalaya Goods and Services Tax Act, 2017 (Act No.10 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Meghalaya, on the recommendation of the Goods and Services Tax Council, hereby notifies the following category of registered persons who shall not be eligible for refund of ninety per cent. of the total amount claimed as refund on account of zero-rated supply of goods or services or both on a provisional basis, namely:- i. any registered person who has been granted registration under the said Act or under the existing law within a period of six months from the date of application for refund; or ii. any registered person who has not furnished the returns for three consecutive tax periods immediately preceding the date of application for refund. 2. This notification shall come into force on the date of its publication in the Official Gazette. Sd/- P.W. Ingty Additional Chief Secretary to Ike Government of Meghalaya Excise, Registration, Stamps Department.