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TMI BlogMeghalaya Goods and Services Tax (Amendment) Ordinance, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... he Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) Whereas the Legislature of the State of Meghalaya is not in Session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action; Now, therefore, in exercise of the power conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Meghalaya is pleased to promulgate in the Seventy-first Year of the Republic of India, the following Ordinance, namely:- Short title and commencement 1. (1) This Ordinance may be called the Meghalaya Goods and Services Tax (Amendment) Ordinance, 2020 (hereinafter referred to as the Principal Act). (2) Save as otherwise provided, the provisions of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her period not exceeding thirty days, beyond the period specified in clause (a). . Amendment of Section 31 7. In section 31 of the Principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:- Provided that the Government may, on the 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 1st day of July, 2017 - (a) in sub-section (1), after the words existing law , the words within such time and shall be inserted and shall be deemed to have been inserted and the words not later than ninety days after the said day shall be omitted and shall be deemed to have 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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