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TMI BlogMeghalaya Goods and Services Tax (Sixth Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... called the Meghalaya Goods and Services Tax (Sixth Amendment) Rules, 2019. (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 21A,- (a) in sub-rule (3), the following explanation shall be inserted, namely:- Explanation .-For the purposes of this sub-rule, the expression shall not make any taxable supply shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension. ; (b) after sub-rule (4), the following s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified by the Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3 . ; (b) sub-rule (6) shall be omitted with effect from the 1st July, 2017. 5. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, namely:- (i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res, letters and word 31st December, 2019 shall be substituted. (b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso for the figures, letters and word 30th April, 2019 , the figures, letters and word 31st January, 2020 , shall be substituted. 9. In the said rules, in rule 142, - (a) after sub-rule (1) the following sub-rule shall be inserted, namely:- (1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith reference to the said case as ascertained by the undersigned in terms of the available information, as is given below: Act Period Tax CGST Act SGST/ UTGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e you wish to file any submissions against the above ascertainment, the same may be furnished by ... in Part B of this Form Proper Officer Signature Name Designation Upload Attachment Part B Reply to the communication for payment before issue of Show Cause Notice [See Rule 142 (2A)] No.: Date: To Proper Officer, Wing / Jurisdiction. Sub.: Case Proceeding Reference No - Payment/Submis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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