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<h1>Meghalaya GST Act Extends Tax Refund Application Deadline for UN Agencies and Embassies to 18 Months.</h1> The Government of Meghalaya, under the Meghalaya Goods and Services Tax Act, 2017, specifies that certain specialized agencies of the United Nations, Multilateral Financial Institutions, Consulates, and Embassies, among others, are eligible for tax refunds on goods or services received. These entities, referred to as 'specified persons,' must apply for refunds within six months from the end of the quarter when the supply was received. The application process is available on a common portal. This notification extends the application deadline to eighteen months from the last date of the quarter in which the supply was received, as per the recommendations of the Council.