Amendment in Notification No. ERTS(T) 65/2017/Pt/304 - State Tax dated the 10th August, 2018 - ERTS (T) 65/2017/Pt. I/237 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 10th September, 2018 No.ERTS (T) 65/2017/Pt. I/237 . - In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) read with sub-rule (5) of rule 61 of the Meghalaya Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification No.ERTS(T) 65/2017/Pt/304 - State Tax dated the 10th August, 2018 published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 326, dated the 23rd August, 2018, namely:- 2. In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely: Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the tax payers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of No.ERTS (T) 65/2017/Pt. 1/133, State Tax dated the 6th August, 2018 published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 324, dated the 23rd August, 2018 shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . H. MARWEIN, Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department.