Meghalaya Goods and Services Tax (Removal of Difficulties) Order, 2018.

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...., 2018. WHEREAS, sub-section (1) of section 44 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for e....

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....cise of the powers conferred by section 172 of the Meghalaya Goods and Services Tax Act, 2017, the Government of Meghalaya, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:- 1. Short title.-This Order may be called the Meghalaya Goods and Services Tax (Removal of Difficulties) Order, 2018. 2. In section 44 of the Meghalaya Goods and Servi....