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TMI BlogPrescribing Composition Scheme with 3% Rate of Tax for Persons Having Annual Turnovers up to 50 Lakhs in the Preceding Year and Supplies include ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (herein after referred to as the "said Act"), the Government of Meghalaya, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 10 of the said Act; (iii) who is not engaged in making any supply which is not leviable to tax under the said Act; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; (vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at sour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Meghalaya Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- 'taxable person paying tax in terms of notification No. 2/2019-State Tax (Rate) dated 7th March, 2019, not eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purposes of determining eligibility of a person to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quot;, "heading" and "chapter" shall mean respectively a tariff item, sub-heading, heading and chapters specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the Firs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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