Amendment in Notification No. CTAS-65/2017/12, dated the 29th June, 2017 - ERTS (T) 65/2017/Pt. II/147 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 15th October, 2020. No. ERTS (T) 65/2017/Pt. II/147. - In exercise of the powers conferred by the first proviso to rule 46 of the Meghalaya Goods and Services Tax Rules, 2017, the Government of Meghalaya, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government, ERTS Department, No.CTAS-65/2017/12, dated the 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 99, dated the 5lh July, 2017, namely:- In the said notification, with effect from the 1 st day of April, 2021, for the Table, the following shall be substituted, namely, Table Serial Number (1) Aggregate Turnover in the preceding Financial Year (2) Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (3) 1. Up to rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to Five Crores Rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. . S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department.