Tax Deduction at Source under CGST/MGST not required for supplies invoiced on or after appointed date; suppliers must declare. Tax Deduction at Source under CGST/MGST is not to be applied for supplies invoiced on or after 1 July 2017 until the enabling provision is notified; suppliers paid without deduction must furnish the prescribed declaration. Supplies invoiced before 1 July 2017 remain subject to tax deduction under the Meghalaya Value Added Tax Act, 2003.