TaxTMI 
TaxTMI 
The Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2019.
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....in these rules, they shall come into force on the date of issue by the Government. 2. In the Meghalaya Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, in sub-rule (1A),- (a) after the words "A person applying for registration to", the words "deduct or" shall be inserted; (b) after the words "in accordance with the provisions of", the words and figures "section 51, or, as the case may be," shall be inserted. 3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st day of September, 2019, after the words "Provided also that a registered person", the words "other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph fi....
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....tuted. 7. In the said rules, in rule 138E, in the first proviso,- (a) after the words "Provided that the Commissioner may," the words, letters and figures "on receipt of an application from a registered person in FORM GST EWB-05," shall be inserted; (b) after the words "reasons to be recorded in writing, by order", the words, letters and figures "in FORM GST EWB-06" shall be inserted. 8. In the said rules, after FORM GST PCT -05, with effect from such date as may be notified by the Central Government, the following forms shall be inserted, namely:- "FORM GST PCT-06 [See rule 83B] APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER 1. GSTP Enrolment No. 2. Name of the GST Practitioner 3. Address 4.....
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....he following Statement shall be substituted, namely:- "Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs.) Sl.No. Details of invoices/credit notes/debit notes of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Type (Invoice/ Credit Note/ Debit Note) Integrated Tax Central Tax State Tax / Union territory Tax Cess 1 2 3 4 5 6 7 8 9 10 ". 11. In the said rules, after FORM GST EWB-04, the following forms shall be inserted, namely: "FORM GST EWB-05 [See rule 138 E] Application for unblocking of the facility for generation of E-Way Bill 1 GSTI....