Supersession Notification No. 70/2019 – State Tax issued vide No. ERTS (T) 4/2019/Pt/36, dated the 13th December, 2019 - ERTS(T)2/2020/138 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 21st March, 2020. No. ERTS(T)2/2020/138. - In exercise of the powers conferred by sub-rule (4) of rule 48 of the Meghalaya Goods and Services Tax Act, 2017 (hereinafter referred as said rules), the Government of Meghalaya on the recommendations of the Council, and in supersession of the notification of the Government No. 70/2019 State Tax issued vide No. ERTS (T) 4/2019/Pt/36, dated the 13th December, 2019, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 16, dated the 28th January, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. 2. This notification shall come into force from the 1st October, 2020. S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department.