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of <h1>Amendment to Meghalaya GST Act: New Entry 5AB Regulates Property Rentals by Unregistered Persons to Registered Persons. Effective Oct 2024.</h1> The Government of Meghalaya has issued an amendment to Notification No. ERTS (T) 65/2017/13, originally dated June 29, 2017, under the Meghalaya Goods and Services Tax Act, 2017. Effective October 10, 2024, the amendment introduces a new entry, 5AB, to the notification's table. This entry specifies that the service of renting any property, excluding residential dwellings, provided by any unregistered person to any registered person, is subject to the provisions of the Act. The amendment was made following recommendations from the Council and is published by the Excise, Registration, Taxation, and Stamps Department.
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