Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020

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..... long the 3 rd April, 2020 No. ERTS (T) 2/2020/173 In exercise of the powers conferred by sub-section (1) of Section 50 of the Meghalaya Goods and. Services Tax Act, 2017 (Act 10 of 2017) (hereafter in this notification referred to as the said Act), read with Section 148 of the said Act, the Government of Meghalaya, on the recommendations of the Council, hereby makes the following a .....

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..... aid return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely :- TABLE Sl. No. Class of registered persons Rate of interest Tax period Condition (1) (2) (3) .....

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..... If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 .....

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