Seeks to extend dates of specified compliances in exercise of powers under section 168A of Meghalaya Goods and Services Tax Act, 2017 - ERTS(T)65/2017/Pt. III/Vol. I/687 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 28th December, 2023. No. ERTS(T)65/2017/Pt. III/Vol. I/687. - In exercise of the powers conferred by section 168A of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government, Excise, Registration, Taxation and Stamps Department, No. 35/2020-State Tax, dated the 3rd April, 2020 and No.14/2021-State Tax, dated the 1st May, 2021 and No. 13/2022- State Tax, dated the 5th July, 2022 and No.09/2023-State Tax, dated the 31st March, 2023, the Government, on the recommendations of the Council, hereby, extends the time limit specified under sub-section of section 73 for issuance of order under subsection (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely:- (i) for the financial year 2018-19, upto the 30th day of April, 2024; (ii) for the financial year 2019-20, upto the 31st day of August, 2024. SIBHI CHAKRAVARTHY SADHU, Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.