TaxTMI 
TaxTMI 
Seeks to amend the Meghalaya Goods and Services Tax (Seventh amendment 2019) in the MGST Rules, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
....led the Meghalaya Goods and Services Tax (Seventh Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the date of issuance by the Government. 2. In the Meghalaya Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),- (i) in FORM GST RFD-01, in Annexure 1, (a) for Statement 1A, the following Statement shall be substituted, namely:- "Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Details of documents of inward supplies received of inputs received Tax paid on inward supplies Details of documents of outward supplies issued Tax paid on outward supplies Typ Ta Ce ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pient Document Details export/ Endorsed invoice by SEZ Taxable Value Integrated Cess Tax Type of Document No. Date Value No. Date 12345678910 (e) after Statement 4, the following Statement shall be inserted, namely:- "Statement 4A Refund by SEZ on account of supplies received from DTA - With payment of tax Shipping bill/ Bill of GSTIN of Supplier Document Details export/ Endorsed invoice by SEZ Taxable Integrated Value Tax Cess Type of Document No. Date Value No. Date 1 2 3 4 5 6 7 8 9 10 2 (f) for Statement 5, the following Statement shall be substituted, namely:- "Statement 5 [rule 89(2)(d) and rule 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... State/UT Tax Cess Pos 11 12 13 14 Transaction which were held inter State / intra-State supply subsequently Inter/Intra 15 Integrated Tax 16 Central tax 17 State/UT Tax 18 Cess POS 19 20 وو (ii) in FORM GSTR-9, in the Table,- (a) against serial number 8C, in column 2,- (A.) before the letters and words "ITC on inward supplies", the word, letters and figures "For FY 2017-18" shall be inserted; (B.) after the entry ending with the words and figures, "April 2018 to March 2019", the following entry shall be inserted, namely :- "For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tered person shall have an option to fill Table 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table."; filling up (II) against serial number 4J, after the entry ending with the words " these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this Table."; (III) (IV) >GST Act, 2017 and the rules/notifications made/issued thereunder maintained the following accounts/records/documents IGST/CGST/>GST Act, 2017 and the rules/notifications made/issued thereunder: *has no....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the signatory Membership No.. Date: Full address II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: M/s. *I/we report that the audit of the books of accounts and the financial statements of M/s. (Name and address of the assessee with GSTIN) was conducted by (full name and address of auditor along with membership number in of of the pursuance the provisions ..Act, and *I/we annex hereto a copy of their audit report dated along with a copy of each of :- status), bearing (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from to ending on .........
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng, the 14th November, 2019. 1. P. S. to Chief Minister for favour of information of the Chief Minister. 2. P. S. to Chief Secretary for favour of information of the Chief Secretary. 3. The Secretary to the Govt. of India and ex-officio Secretary to the GST Council, New Delhi-110001. 4. Principal Accountant Shillong-793001. General (Audit), Meghalaya (Attention: CASS Section), 5. Accountant General (A & E), Meghalaya, Shillong-793001 6. The Secretary to the Govt. of Meghalaya, Finance Department. The Commissioner of Taxes, Meghalaya, Shillong for favour of information and necessary action. 8. All Administrative Departments. 9. All Heads of Department. 10. The Director, Printing and Stationery, Meghalaya, Shillong with a req....