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    <title>The Meghalaya Goods and Services Tax (Third Amendment) Rules, 2019</title>
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    <description>Registered persons whose registration is cancelled and later revoked must furnish returns for the cancellation-to-revocation period within thirty days of revocation. Rule 62 requires taxpayers paying under the composition scheme or by availing the specified departmental notification to file a quarterly statement in FORM GST CMP-08 by the 18th day of the month succeeding the quarter and an annual return in FORM GSTR-4 by the 30th April following the financial year; transitional statements and cessation reporting obligations are prescribed. FORM GST CMP-08 and a REG-01 instruction for option indication are inserted.</description>
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