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of <h1>Meghalaya GST Rules Amended: Key Changes in Registrations, Refunds, Invoicing, and Payment Methods Effective July 2022.</h1> The Meghalaya Goods and Services Tax (Amendment) Rules, 2022, effective from July 5, 2022, introduce several changes to the existing GST framework in Meghalaya. Key amendments include provisions for revoking suspended GST registrations upon filing pending returns, adjustments to the handling of Duty Credit Scrips, and new invoicing requirements for taxpayers with significant turnovers. The rules also address erroneous GST refunds, allowing re-credit of amounts to electronic credit ledgers, and introduce new payment methods like UPI and IMPS. Additionally, the amendments clarify interest calculations on delayed tax payments and update refund processes for electricity exports. Changes to various GST forms, including GSTR-3B and GSTR-9, are also detailed, with specific instructions for reporting and reconciliation for fiscal years 2019-20, 2020-21, and 2021-22.
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