TaxTMI 
TaxTMI 
MEGHALAYA GOODS AND SERVICES TAX (AMENDMENT)ORDINANCE, 2018
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....-IV Whereas, the Legislature of the State of Meghalaya is not in Session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action; Now, therefore, in exercise of the power conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Meghalaya is pleased to promulgate in the Sixty-ninth Year of the Republic of India the following Ordinance, namely,- Short title and commencement. Amendment of Section 2. 1. (1) This Ordinance may be called the Meghalaya Goods and Services Tax (Amendment) Ordinance, 2018. (2) Save as otherwise provided, the provisions of this Ordinance shall come into force on such date as the Government of Meghalaya may, by notification in the official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. 2. In Section 2 of the Meghalaya Goods and Services Tax Act, 2017 (hereinafter referred to as the principal ....
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....rred to in Schedule II."; (3) in sub-section (3), for the words, brackets and figures "sub-sections (1) and (2)", the words, brackets, figures and letter "sub-sections (1), (1A) and (2)" shall be substituted. 4. In Section 9 of the principal Act, for sub-section (4), the following sub-section shall be substituted, namely:- "(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Ordinance shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.". Amendment of 5. In Section 10 of the principal Act, - Section 10. (1) in sub-section (1)- (a) for the words "in lieu of the tax payable by him, an amount calculated at such rate", the words, brackets and figures "in lieu of the tax payable by him under sub-section (1) of section....
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....tion. For the purposes of this sub- section, the expression value of exempt supply" shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule."; of (2) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted, namely:- (a) "(a) motor vehicles for transportation persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making, the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance ....
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....ter sub-section (4), explanation in clause (iii) shall be omitted. Amendment of Section 24. 11. In Section 24 of the principal Act, in clause (x), after the words "commerce operator", the words and figures "who is required to collect tax at source under Section 52" shall be inserted. Amendment of Section 25. 12. In Section 25 of the principal Act,- (1) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:- "Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State."; (2) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:- "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed". PART-IV] THE G....
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.... prescribed" shall be substituted; (b) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof." shall be omitted; (c) the following proviso shall be inserted, namely:- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein."; (2) in sub-section (7), the following proviso shall be inserted, namely:- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein."; (3) in sub-section (9),- (a) for the words "in the return to be furnished for the month or quarter during which such PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) DECEMBER 21, 2018 1955 Insertion of Section 43A. omission or in....
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.... may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (a) within six months of taking registration; (b) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.". Amendment of 18. In Section 48 of the principal Act, in sub-section (2),- Section 48. (1) after the words and figures "Section 44", the words and figures "Section 45†shall be inserted; and (2) after the words and figures "Section 45", the words "and to perform such other functions" shall be inserted. Amendment of 19. In Section 49 of the principal Act,- Section 49. (1) in sub-section (2), for the word and figures "Section 41", the words, figures and letter “Section41or Section 43A" shall be substituted; (2) in sub-section (5),- (a) in clause (c), the followi....
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....f refund of unutilized input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under Section 39 for the period in which such claim for refund arises;". 1958 THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) DECEMBER 21, 2018 [PART-IV Amendment of Section 79. Amendment of Section 107. Amendment of Section 112. 23. In Section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:- 'Explanation.-For the purposes of this Section, the word 'person' shall include "distinct persons" as referred to in sub-section (4) or, as the case may be, sub-section (5) of Section 25.'. 24. In Section 107 of the principal Act, in sub-section (6), in clause (b), after the words "arising from the said order,", the words "subject to a maximum of rupees twenty-five crore," shall be inserted. 25. In Section 112 of the principal Act, in sub-section (8), in clause (b), after the words "arising from the said order," the words "subject to a maximum of rupees fifty crore," shall be inserted. Amendment of Section 129. Amendment of Sect....