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    <title>Meghalaya Goods and Services Tax (Sixth Amendment) Rules, 2021</title>
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    <description>Registered persons, excluding specified categories, must electronically furnish an annual return in FORM GSTR-9 by the prescribed due date; composition taxpayers must use FORM GSTR-9A. E-commerce operators collecting tax at source must submit FORM GSTR-9B. Taxpayers whose aggregate turnover exceeds the notified threshold must file a self-certified reconciliation statement in FORM GSTR-9C along with the annual return. The amendment updates FORM GSTR-9 and FORM GSTR-9C instructions and tables to capture transactions reported in later periodic returns, revises verification language to a self-declaration, and omits Part B Certification.</description>
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    <pubDate>Wed, 30 Jun 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/notifications?id=136468</link>
      <description>Registered persons, excluding specified categories, must electronically furnish an annual return in FORM GSTR-9 by the prescribed due date; composition taxpayers must use FORM GSTR-9A. E-commerce operators collecting tax at source must submit FORM GSTR-9B. Taxpayers whose aggregate turnover exceeds the notified threshold must file a self-certified reconciliation statement in FORM GSTR-9C along with the annual return. The amendment updates FORM GSTR-9 and FORM GSTR-9C instructions and tables to capture transactions reported in later periodic returns, revises verification language to a self-declaration, and omits Part B Certification.</description>
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