Input Tax Credit eligibility extended with revised declaration requirements, new payment routes and UIN procedures under amended GST rules. Amendments revise timelines, form content, payment mechanisms and authority composition under the Meghalaya GST Rules. Rule 17 allows reliance on Ministry of External Affairs recommendations for Unique Identity Number applications and a substituted UIN form sets out entity and authorised signatory details, document upload and verification, and exemptions from PAN/Aadhaar for specified entities. Rule 40 requires electronic declaration of Input Tax Credit eligibility in FORM GST ITC-01 within the prescribed period or extended period notified by the Commissioner. Rule 87 validates portal challans for a limited period and permits certain non-resident suppliers to use Board electronic accounting or international money transfer networks when notified. Rule 103 mandates appointment of officers not below Joint Commissioner to the Authority for Advance Ruling.
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Provisions expressly mentioned in the judgment/order text.
Input Tax Credit eligibility extended with revised declaration requirements, new payment routes and UIN procedures under amended GST rules.
Amendments revise timelines, form content, payment mechanisms and authority composition under the Meghalaya GST Rules. Rule 17 allows reliance on Ministry of External Affairs recommendations for Unique Identity Number applications and a substituted UIN form sets out entity and authorised signatory details, document upload and verification, and exemptions from PAN/Aadhaar for specified entities. Rule 40 requires electronic declaration of Input Tax Credit eligibility in FORM GST ITC-01 within the prescribed period or extended period notified by the Commissioner. Rule 87 validates portal challans for a limited period and permits certain non-resident suppliers to use Board electronic accounting or international money transfer networks when notified. Rule 103 mandates appointment of officers not below Joint Commissioner to the Authority for Advance Ruling.
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