Information for Drawing and Disbursing Officers with Respect to Deduction of Tax at Source.

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..... the Drawing and Disbursing Officers who are required to deduct Tax at Source under the repealed Meghalaya Value Added Tax Act, 2003, the Central/Meghalaya/lntegrated Goods and Services Tax Act, (CGST/MGST/IGST) 2017 regarding the following provisions of the CGST/MGST Acts. (i) (a) Till such time the provision of Section 51 of the CGST/MGST Acts and clause (x) of Section 20 of the IGST Act is no .....

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..... he total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. (ii) Tax is to be deducted at source under the provisions of the Meghalaya Value Added Tax Act, 2003 if the Goods have been supplied and the Invoice or the Bill thereof has been raised before the appointed date i.e. 1.7.2017. Sd/- P.W. Ingty Additional Chief Secretary to the Government .....

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