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of <h1>Meghalaya GST Rules Amended: Clarifies Exempt Supplies, Supplier Obligations, Appeals, and New Refund Application Forms.</h1> The Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2017, were enacted by the Government of Meghalaya under the authority of section 164 of the Meghalaya GST Act, 2017. Key amendments include clarifications on the aggregate value of exempt supplies, changes in the language regarding supplier obligations, and provisions for manual filing and processing of applications and notices. Additionally, new rules establish procedures for appealing decisions and orders, and the conditions under which the Central Government can terminate appointments. New forms for refund applications and orders, such as FORM-GST-RFD-01 A and FORM-GST-RFD-01 B, are introduced for various refund scenarios.
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