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of <h1>Meghalaya Amends GST Notification: Leased Plots Must Maintain Designated Use; Violations Lead to Tax Penalties.</h1> The Government of Meghalaya has amended Notification No. ERTS (T) 65/2017/12, originally dated June 29, 2017, under the Meghalaya Goods and Services Tax Act, 2017. Effective January 1, 2020, the amendment changes the figure '50' to '20' in the specified table entries. It mandates that leased plots must be used for their designated industrial or financial purposes, with the government responsible for monitoring compliance. Any violation or change in land use will make all parties involved liable for state tax, interest, and penalties. Lease agreements must reflect the tax exemption conditions and compliance obligations.
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