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<h1>Meghalaya GST Rules Amended: Rule 137 Period Extended, Updates to FORM GST DRC-03 Effective December 2021.</h1> The Meghalaya Government has issued the Ninth Amendment to the Meghalaya Goods and Services Tax Rules, 2017, effective from December 1, 2021. The amendment extends the period mentioned in Rule 137 from four to five years, effective November 30, 2021. Additionally, changes have been made to FORM GST DRC-03, including updates to headings and item descriptions to include terms such as 'intimation of tax ascertained through FORM GST DRC-01A' and adjustments for mismatches between various GST forms. The notification is issued by the Excise, Registration, Taxation & Stamps Department of Meghalaya.