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    <title>Meghalaya Goods and Services Tax (Amendment) Ordinance, 2020</title>
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    <description>The Ordinance amends the Meghalaya GST Act to revise definitions, expand supply valuation to include services, modify invoicing and registration rules, prescribe form and manner for tax deduction certificates, increase liability and penalties for persons retaining benefits of specified transactions, broaden prosecutable offence language regarding fraudulent input tax credit, subject transitional credit provisions to prescribed time and manner, and insert Section 168A empowering the Government to extend time limits for actions impeded by force majeure, including retrospective effect.</description>
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      <description>The Ordinance amends the Meghalaya GST Act to revise definitions, expand supply valuation to include services, modify invoicing and registration rules, prescribe form and manner for tax deduction certificates, increase liability and penalties for persons retaining benefits of specified transactions, broaden prosecutable offence language regarding fraudulent input tax credit, subject transitional credit provisions to prescribed time and manner, and insert Section 168A empowering the Government to extend time limits for actions impeded by force majeure, including retrospective effect.</description>
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