Amendment in Notification No. ERTS (T)65/2017/5, dated 29th June, 2017 - ERTS (T) 65/2017/437 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 26th July, 2018 No.ERTS (T) 65/2017/437 - In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Meghalaya in the Excise, Registration, Taxation Stamps Department, No.ERTS (T)65/2017/5, dated 29 th June, 2017, published in the Gazette of Meghalaya Extraordinary Part-IIA No. 92 dated 5th July, 2017, namely:- In the said notification, in the opening paragraph the following proviso shall be inserted, namely, Provided that,- (i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and (ii) in respect of said goods, any unutilised input tax credit lying in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received up to the 31st day of July, 2018, shall lapse. . 2. This notification shall come into force on the 27th July, 2018. H. MARWEIN, Additional Chief Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.