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of <h1>Meghalaya GST Rules Amended: Export, Tax Recovery, and Offence Compounding Revised; Rule 96A Highlights Export Without Tax.</h1> The Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017, effective from July 1, 2017, introduce several amendments to the original 2017 rules. Key changes include modifications to rules on tax types, export procedures, and refund processes. Rule 96A specifies conditions for exporting goods without integrated tax payment, requiring a bond or Letter of Undertaking. New provisions for inspection, search, and seizure procedures are added under Chapter XVII. The rules also detail recovery methods for unpaid taxes, including property attachment and auction processes, and outline procedures for compounding offences. The notification updates several GST forms and administrative processes.
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