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of <h1>Meghalaya amends GST Rules 2017 introducing Rule 16A for temporary identification numbers for unregistered taxpayers</h1> The Government of Meghalaya issued amendments to the Meghalaya Goods and Services Tax Rules, 2017, effective from a date to be notified. The key amendment introduces Rule 16A, which allows proper officers to grant temporary identification numbers to persons not liable for registration but required to make payments under the Act. The amendments also modify existing rules regarding composition taxpayers and common portal procedures. A new Form GST REG-12 is substituted, containing two parts: Part A for temporary registration orders and Part B for temporary identification number grants. The form includes detailed fields for personal information, bank account details, and officer signatures.
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