Amendment in Notification No. ERTS(T) 65/2017/11, dated the 29th June, 2017 - ERTS (T) 65/2017/Pt.III/430 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 9th May, 2023. No. ERTS (T) 65/2017/Pt.III/430 . - In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of Government, Excise, Registration, Taxation and Stamps Department, No. ERTS(T) 65/2017/11, dated the 29thJune, 2017, published in the Gazette of Meghalaya, Extraordinary, Part-IIA, vide No. 98, dated the 5th July, namely:- In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely:- Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later. . SANJAY GOYAL, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.