Meghalaya GST Fourth Amendment: Changes to Rules 24, 34, 44, 46, 61, and terminology updates in Rules 83, 89.
The Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2017, were enacted by the Government of Meghalaya under section 164 of the Meghalaya GST Act, 2017. Key amendments include changes to the deadlines in Rule 24, adjustments to currency exchange rates in Rule 34, and modifications to input tax credit calculations in Rule 44. Rule 46 updates export invoice requirements, while Rule 61 addresses the electronic filing of GSTR-3B forms. Additional amendments involve terminology changes in Rules 83 and 89, and updates to forms GST TRAN-1 and GST TRAN-2, effective from July 1, 2017.
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