The Meghalaya Goods and Services Tax (Third Amendment) Rules, 2019

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..... come into force on the date of issue by the Government. 2. In the Meghalaya Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),. in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- "Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period .....

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..... ly:- "statement under sub-rule (1) shall discharge his liability towards tax or interest"; d) in sub-rule (4),- (i) after the words and figures "opted to pay tax under section 10" the words, letters, figures and brackets "or by availing the benefit of notification of the Government, ERTS Department No. 02/2019-State Tax (Rate), issued vide No. ERTS (T) 4/2019/40, dated the 7th March, shall be inserted; (ii) in the Explanation,- (A) after the words "not be eligible to avail", the word "of' shall be omitted; (B) after the words "opting for the composition scheme", the words, letters, figures and brackets "or opting for paying tax by availing the benefit of notification of the Government, ERTS Department No. 02/2019-State T .....

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..... e end of the financial year during which such cessation happens.". 4. In the said rules, after FORM GST-07 the following form shall be inserted, namely:- "Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter 1. GSTIN 2. (a) Legal name (b) Trade Name (c) ARN (After filing) (d) Date of filling (After filing) 3. Summary of self-assessed liability (net of advance, credit and debit notes and any other adjustment due to amendments etc.) (Amount in all tables) Sr.No. Description Value Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 1. Outward supplies (including exempt supplies) 2. Inward supplies attracting reverse char .....

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