Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019-State Tax (Rate), dated the 7th March, 2019. - ERTS(T) 4/2019/229 - 21/2019-State Tax - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION No. 21/2019-State Tax Dated Shillong the 23 rd April, 2019 No. ERTS(T) 4/2019/229 .- In exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) (hereafter in this notification referred to as the said Act), the Government of Meghalaya, on the recommendations of the Council, hereby notifies the registered persons paying tax under the provisions of section 10 of the said Act or by availing the benefit of notification of the Government, ERTS Department No. 02/2019-State Tax (Rate), issued vide No. ERTS (T) 4/2019/40, dated the 7th March, 2019, (hereinafter referred to as the said notification ) as the class of registered persons who shall follow the special procedure as mentioned be 'ow for furnishing of return and payment of tax. 2. The said persons shall furnish a statement, every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Meghalaya Goods and Services Tax Rules, 2017, till the 18 th day of the month succeeding such quarter. 3. The said persons shall furnish a return every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Meghalaya Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year. 4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said Act if they have furnished FORM GST CMP-08 and FORM GSTR-4 as provided para 2 and para 3 above. Sd/- H. Marwein Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department Memo No. ERTS(T) 4/2019/229-A Dated Shillong the 23 rd April, 2019.