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    <title>Meghalaya Goods and Services Tax (Thirteenth Amendment) Rules, 2018</title>
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    <description>The amendment inserts rule 83A requiring GST practitioners to pass a NACIN-conducted Computer Based Test (100 MCQs, 2.5 hours, 200 marks, 50% qualifying, no negative marking) with online registration, fee, designated centres, and timing rules (generally pass within two years of enrolment with specified transitional extensions). NACIN issues schedules, guidelines and results; unfair means may lead to disqualification. The amendment also revises appeal officer designation, prescribes recovery of pre-existing law demands via FORM GST DRC-07A and DRC-08A with updates to the Electronic Liability Register (FORM GST PMT-01), and updates multiple forms and related instructions.</description>
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    <pubDate>Thu, 07 Oct 2021 00:00:00 +0530</pubDate>
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