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of <h1>Meghalaya Amends GST Rules: Companies Can File Returns Using EVC from April 27 to May 31, 2021.</h1> The Government of Meghalaya has issued the Meghalaya Goods and Services Tax (Second Amendment) Rules, 2021, effective from June 1, 2021. This amendment modifies the Meghalaya Goods and Services Tax Rules, 2017, specifically rule 26, sub-rule (1). It allows registered companies under the Companies Act, 2013, to submit their returns under section 39 in FORM GSTR-3B and details of outward supplies under section 37 in FORM GSTR-1 using an electronic verification code (EVC) for the period from April 27, 2021, to May 31, 2021.
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