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<h1>Meghalaya GST Amendment 2022: Aadhaar Biometric Authentication, Rule 37A Input Tax Credit, Updated Invoicing, Appeals & Compliance.</h1> The Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2022, amends the Meghalaya GST Rules, 2017. Key changes include the omission of mobile number and email address requirements in rule 8, introduction of biometric-based Aadhaar authentication, and provisions for physical verification of business premises. Rule 37A addresses reversal and re-availment of input tax credit if suppliers fail to file returns. Amendments also cover invoicing requirements for online services, handling of tax liability discrepancies, and procedures for appeal and withdrawal of appeals. Additionally, updates are made to various forms and procedural rules to enhance compliance and streamline processes.