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of <h1>Meghalaya GST Tenth Amendment 2021: New Rules for Input Tax Credit, Detained Goods, and Annual Return Deadlines.</h1> The Meghalaya Goods and Services Tax (Tenth Amendment) Rules, 2021, effective from January 1, 2022, introduce several changes to the Meghalaya GST Rules, 2017. Key amendments include revised conditions for availing input tax credit, extended deadlines for filing annual returns and reconciliation statements for the financial year 2020-2021, and new provisions for handling goods or conveyances detained or seized in transit. The rules also address the disposal of sale proceeds from such goods, specify procedures for auctioning detained goods, and outline changes to various GST forms. Additionally, the rules provide for provisional attachment of property to protect revenue interests.
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