Scope of GST functions expanded to cover all Meghalaya GST Rules functions, subject to a limited saved exception. The amendment replaces the phrase limiting the notification to furnishing of returns and computation and settlement of integrated tax with wording extending the notification to cover, except as saved by Notification No.69/2019, all functions under the Meghalaya Goods and Services Tax Rules, 2017, and declares the amendment to have retrospective effect.
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Provisions expressly mentioned in the judgment/order text.
Scope of GST functions expanded to cover all Meghalaya GST Rules functions, subject to a limited saved exception.
The amendment replaces the phrase limiting the notification to furnishing of returns and computation and settlement of integrated tax with wording extending the notification to cover, except as saved by Notification No.69/2019, all functions under the Meghalaya Goods and Services Tax Rules, 2017, and declares the amendment to have retrospective effect.
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