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of <h1>Meghalaya GST Rules Amended: Input Tax Credit Calculations and Reversals Clarified for Real Estate Projects. New Forms Introduced.</h1> The Meghalaya Goods and Services Tax (Second Amendment) Rules, 2019, effective from April 1, 2019, introduce several amendments to the Meghalaya GST Rules, 2017. Key changes include clarifications on the calculation of input tax credits and their reversal, particularly concerning real estate projects. The amendments specify how input tax credits should be allocated and reversed for projects involving both taxable and exempt supplies. Additionally, new forms for assessment and demand notices are introduced, and the rules for the utilization of input tax credits are revised. These changes aim to streamline tax processes and ensure compliance with the GST framework.
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