Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”).

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....ATION No. 30/2019-State Tax Dated Shillong the 28th June, 2019. No. ERTS(T) 4/2019/278 - In exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) (hereinafter referred to as "the said Act"), the Government of Meghalaya, on the recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act read ....