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of <h1>Meghalaya Amends GST Rules: Changes to Rule 96 Impact Integrated Tax Refunds on Exports, Effective Retroactively from 2017.</h1> The Government of Meghalaya has issued the Eleventh Amendment to the Meghalaya Goods and Services Tax Rules, 2017, effective retroactively from October 23, 2017. This amendment modifies Rule 96, specifically sub-rule (10), concerning the refund of integrated tax on exports. It stipulates that individuals claiming such refunds must not have received supplies where the supplier benefited from specific notifications issued by the Meghalaya ERTS Department on October 31, 2017, and November 9, 2017. These changes are documented in the Gazette of Meghalaya and were announced by the Additional Chief Secretary of the Excise, Registration, Taxation & Stamps Department.
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