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TMI BlogMeghalaya Goods and Services Tax (Amendment) Act, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... eghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) Be it enacted by the Legislature of the State of Meghalaya on the Seventy First Year of the Republic of India as follows Short title and commencement 1. (1) This Act may be called the Meghalaya Goods and Services Tax (Amendment) Act, 2020. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. Amendment of Section 2 2. In Section 2 of the Meghalaya Goods and Services Tax Act, 2017 (herein after refer to as principal Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:- (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he recommendations of the Council, by notification,- (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued. Amendment of Section 51 8. In Section 51 of the principal Act,- (a) for sub-section (3), the following sub-section shall be substituted, namely:- (3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed. ; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been omitted; (b) in sub-section (2), after the words appointed day , the words within such time and shall be inserted and shall be deemed to have been inserted; (c) in sub-section (3), for the words goods held in stock on the appointed day subject to , the words goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to shall be substituted and shall be deemed to have been substituted; (d) in sub-section (5), for the words existing law , the words existing law, within such time and in such manner as may be prescribed shall be substituted and shall be deemed to have been substituted; (e) in sub-section (6), for the words goods held in stock on the appointed day subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not for a consideration at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017. STATEMENT OF OBJECTS AND REASONS The Meghalaya Goods and Services Tax (Amendment) Ordinance, 2020 which was promulgated due to the prevailing circumstances because of the COVID-19 Pandemic to empower the Government to, among other things; (a) reflect the political reorganization of UTs (b) regularize the inclusion of certain services in Composition Provision. (c) To omit the present provision of late fee on account of late issuance of TDS certificate. (d) provide for extension of time limit in respect of actions which cannot be completed or complied with due ..... X X X X Extracts X X X X X X X X Extracts X X X X
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