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    <title>Meghalaya Goods and Services Tax (Eighth Amendment) Rules, 2018</title>
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    <description>The amendment provides that cancellation proceedings under rule 22(4) for contraventions of section 29(2)(b) or (c) shall be dropped where the taxpayer furnishes all pending returns and makes full payment of tax, interest and late fee, and the officer shall record the order in FORM GST REG-20; it also permits input tax credit under rule 36(2) where supporting documents lack some particulars but contain tax charged, description, total value, GSTINs and place of supply for inter-State supplies.</description>
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