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    <title>The Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2017.</title>
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    <description>Amendments to the Meghalaya GST Rules revise transitional filing timelines, replace rule 34 to set exchange rate methods-Customs-notified rate for goods and accounting rate for services-require separate input tax credit determination by tax type and permit market-price estimation for inputs without invoices, mandate export/SEZ invoice endorsements and specified recipient and delivery details, enable Commissioner to require FORM GSTR-3B where GSTR-1/GSTR-2 filing is extended and prescribe electronic generation and reconciliation procedures for FORM GSTR-3, and amend wording and HSN column headings in FORM GST TRAN-1 and TRAN-2.</description>
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