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of <h1>Meghalaya GST Act 2019 Amendment: Updates Definitions, Tax Provisions, Compliance, and Repeals 2019 Ordinance.</h1> The Meghalaya Goods and Services Tax (Amendment) Act, 2019, effective from October 15, 2019, amends the Meghalaya GST Act of 2017. Key changes include updates to definitions, such as replacing 'Central Board of Excise and Customs' with 'Central Board of Indirect Taxes and Customs.' It modifies tax provisions, including reverse charge mechanisms, and adjusts compliance requirements for registration, tax returns, and input tax credit utilization. The Act also introduces new sections regarding the furnishing of returns and utilization of input tax credit, and it repeals the Meghalaya GST (Amendment) Ordinance, 2019, while preserving actions taken under it.
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