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<h1>Meghalaya GST Fifth Amendment 2019: Changes to Registration, E-Ticketing, GST Practitioner Rules, and Refund Procedures.</h1> The Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2019, were issued by the Government of Meghalaya under the Meghalaya Goods and Services Tax Act, 2017. Key amendments include changes to rules regarding registration applications, electronic ticketing for multiplex cinemas, and procedures for surrendering GST practitioner enrolment. New forms, such as GST PCT-06 for cancellation of GST practitioner enrolment and GST EWB-05 for unblocking E-Way Bill generation, were introduced. Amendments also extend the validity period in rule 137 from two to four years and modify refund claim statements in FORM GST RFD-01 and RFD-01A.