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TMI BlogThe Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... 019. (2) Save as otherwise provided in these rules, they shall 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 12, in sub-rule (1A),- (a) after the words A person applying for registration to , the words deduct or shall be inserted; (b) after the words in accordance with the provisions of , the words and figures section 51, or, as the case may be, shall be inserted. 3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st day of September, 2019, after the words Provided also that a registered person , the words other than the supplier engaged in making supply of services by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words two years , the words four years shall be substituted. 7. In the said rules, in rule 138E, in the first proviso,- (a) after the words Provided that the Commissioner may, the words, letters and figures on receipt of an application from a registered person in FORM GST EWB-05 , shall be inserted; (b) after the words reasons to be recorded in writing, by order , the words, letters and figures in FORM GST EWB-06 shall be inserted. 8. In the said rules, after FORM GST PCT 05 , with effect from such date as may be notified by the Central Government, the following forms shall be inserted, namely:- FORM GST PCT-06 [See rule 83B] APPLICATION FOR CANCELLATION OF ENROLMENT AS GOO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from . . . . . . . (SIGNATURE) Place: Date: . 9. In the said rules, in FORM GST RFD-01 , in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:- Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs.) Sl.No. Details of invoices/credit notes/debit notes of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 3 4 5 6 7 8 9 10 . 11. In the said rules, after FORM GST EWB-04 , the following forms shall be inserted, namely: FORM GST EWB-05 [See rule 138 E] Application for unblocking of the facility for generation of E-Way Bill 1 GSTIN 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.: Date: To _______________ GSTIN ----------------------Name _______________ Address Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill Application ARN: Date: The facility for generation of E- Way Bill was blocked in respect of the aforementioned registered person with effect from -------- in terms of rule 138E of the Meghalaya Goods and Services Tax Rules, 2017. I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person. I hereby accept the application and order for unblocking of the facility for generation of E-Way Bill on the following grounds: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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