Meghalaya Goods and Services Tax (Third Amendment) Rules, 2021 - ERTS(T)65/2017/Pt.II/291 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 1st May, 2021. No. ERTS(T)65/2017/Pt.II/291. - 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. Short title and commencement. (1) These rules may be called the Meghalaya Goods and Services Tax (Third Amendment) Rules, 2021. (2) These rules shall come into force on the date of issue by the State Government. 2. In the Meghalaya Goods and Services Tax Rules, 2017,- (i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely :- Provided further that such condition shall apply cumulatively for the period of April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. (ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely :- Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021. S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.