The Meghalaya Goods and Service Tax (Sixth Amendment) Rules, 2018.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aya Pradesh Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the State Government hereby makes the following rules further to amend the Meghalaya Pradesh Goods and Services Tax Rules, 2017, namely : AMENDMENTS (1) These rules may be called the Meghalaya Goods and Service Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Identification Numbers for the purposes of the said Chapter XVI."; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely :- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further per....