Amendment in Notification No. 83/2020 - State Tax, dated the 10th November, 2020 - ERTS (T)- 65/2017/Pt II/290 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 1st May, 2021. No. ERTS (T)- 65/2017/Pt II/290 .- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department No. 83/2020 - State Tax, dated the 10th November, 2020, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 209, dated the 20th November, 2020, namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely :- Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period. S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.