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    <title>The Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2019.</title>
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    <description>Amendments update registration, invoicing and procedural rules: rule 12 adds deduction language referencing section 51; rule 54 deems electronic tickets for multiplex admissions to be tax invoices even without recipient details (optional for non multiplex); a new rule 83B prescribes electronic surrender of GST practitioner enrolment in FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; rule 137 extends the retention period; rule 138E and new FORMS GST EWB-05 and EWB-06 provide an application and order procedure for unblocking e way bill generation; Statement 5B in refund forms is revised and multiple forms are inserted.</description>
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    <pubDate>Thu, 18 Jul 2019 00:00:00 +0530</pubDate>
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