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TMI BlogMeghalaya Goods and Services Tax (Second Amendment) Rules, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Services Tax (Second Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 1st day of October, 2022. 2. In the Meghalaya Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 21, after clause (g), the following clauses shall be inserted, namely:- (h) being a registered person required to file return under sub-section (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to sub-section (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. ; (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1). ; (b) sub-rule (3) shall be omitted; 5. In rule 38 of the said rules, - (a) in clause (a), in sub-clause (ii), the word, letters and figure, in FORM GSTR-2 shall be omitted; (b) in clause (c), for the words, letters and figure, and shall be furnished in FORM GSTR-2 , the words, letters an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed further that shall be substituted; 13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, FORM GSTR-3 or FORM GSTR-3B, as the case may be , the letters and figure, FORM GSTR-3B shall be substituted; 14. FORM GSTR-1 A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted; 15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No. 1, under the heading List of Activities , the words, and inward , shall be omitted. S. A. SYNREM, Commissioner Secretary to the Govt. of Meghalaya, Excise, Registration, Taxation Stamps Department. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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