Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019-State Tax (Rate), dated the 7th March, 2019.

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.... DEPARTMENT      NOTIFICATION  No. 21/2019-State Tax Dated Shillong the 23^rd April, 2019 No. ERTS(T) 4/2019/229.- In exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) (hereafter in this notification referred to as the said Act), the Government of Meghalaya, on the recommendations of the Coun....

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....urn every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Meghalaya Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year. 4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied wi....