The Meghalaya Goods and Services Tax (Eleventh Amendment) Rules, 2018. - ERTS(T) 65/2017/Pt. II/11-53/2018-State Tax - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION No. 53/2018-State Tax Dared Shillong, the 09 th October, 2018. No. ERTS(T) 65/2017/Pt. II/11.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Meghalaya Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23 rd October, 2017. 2. In the Meghalaya Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23 rd October, 2017, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of Meghalaya, ERTS Department Notification No. ERTS (T) 65/2017/Pt I/38 dated the 31 st October, 2017, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 87, dated the 31 st January, 2018 or notification No. ERTS (T) 65/2017/101, dated the 09 th November, 2017, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 216, dated the 17 th November, 2017. Sd/- H. Marwein Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Memo No. ERTS(T) 65/2017/Pt. II/11-A Dated Shillong, the 9 th October, 2018.