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of <h1>Meghalaya GST Rules 2020: Aadhaar Mandatory for Registration, New Audit Requirements, and Updated Input Tax Credit Rules.</h1> The Meghalaya Goods and Services Tax (Third Amendment) Rules, 2020, effective from April 1, 2020, introduce several changes to the existing GST framework. Key amendments include mandatory Aadhaar authentication for GST registration, provisions for physical verification of business premises if Aadhaar authentication fails, and adjustments in input tax credit rules for capital goods. The rules also require businesses with a turnover exceeding five crore rupees in 2018-2019 to audit their accounts. Additionally, new procedures for refund claims and recovery of unutilized input tax credit on exports are outlined, along with modifications to various GST forms and rules.
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