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of <h1>Guidelines for TDS under Meghalaya GST Act: Deduct, deposit, and file returns on payments over INR 2.5 lakh.</h1> The circular provides guidelines for the deduction and deposit of Tax Deducted at Source (TDS) under the Meghalaya Goods and Services Tax (MGST) Act, 2017. Government agencies and other notified entities must deduct TDS from payments exceeding INR 2.5 lakh to suppliers. This tax must be deposited to the government within ten days after the month of deduction, accompanied by a return in FORM GSTR-7. Deductors must register on the GST portal and obtain a GST Identification Number (GSTIN). The circular outlines procedures for managing deductions, maintaining records, and filing returns, effective from October 1, 2018.
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