Meghalaya Goods and Services Tax (Third Removal of Difficulties) Order, 2019 - ERTS (T) 4/2019/45 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 8th March, 2019 No. ERTS (T) 4/2019/45 . - Whereas, clause (c) of sub-section (3) of section 31 the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply, and therefore any person not covered by the said clause has to issue a tax invoice; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Government of Meghalaya, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: - 1. Short title . -This Order may be called the Meghalaya Goods and Services Tax (Third Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of section 31 of the said Act shall apply to a person paying tax under notification No. 2/2019- State Tax (Rate), dated 7th March, 2019 issued vide No.ERTS (T) 4/2019/40, dated 7th March, 2019. H. MARWEIN, Additional Chief Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.