Seeks to amend MGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). - ERTS(T) 2/2020/172 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION 30/2020-State Tax Dated Shillong the 3 rd April, 2020 No. ERTS (T) 2/2020/172 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, on the recommendations of the Council, 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 (Fourth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force on the date of issue by the Government. 2. In the Meghalaya Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 31 st March, 2020, in sub-rule (3) of rule 3, the following proviso shall be inserted, namely:- Provided that any registered person who opts to pay tax under Section 10 for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02 , duly Signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31 st day of July, 2020. . 3, In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely :- Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. . S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department