TaxTMI 
TaxTMI 
Meghalaya Goods and Services Tax (Amendment) Act, 2020.
X X X X Extracts X X X X
X X X X Extracts X X X X
....tate of Meghalaya in the Seventy First Year of the Republic of India as follows:- Short title and commencement. Amendment of Section 2. Amendment of Section 10. 1. (1) This Act may be called the Meghalaya Goods and Services Tax (Amendment) Act, 2020. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Meghalaya Government may, by notification in the Official Gazette, appoint. Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. (1) In Section 2 of the Meghalaya Goods and Services Tax Act, 2017 (hereinafter referred as Meghalaya Goods and Services Tax Act), in sub- section (4), after the words "the Appellate Authority for Advance Ruling", the words "the National Appellate Authority for Advance Ruling", shall be inserted. 3. (1) In Section 10 of the Meghalaya Goods and Services Tax Act, (a) in sub-section (1), after the second proviso, the following Explanation shall be inserted, namely:....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h the places where they occur, the words, brackets, figure and letter "or sub-section (2A), as the case may be," shall be inserted. (e) in sub-section (4), after the words, brackets and figure "of sub-Section (1)", the words, brackets, figure and letter "or, as the case may be, sub- section (2A)" shall be inserted. (f) in sub-section (5), after the words, brackets and figure "under sub-section (1)", the words, brackets, figure and letter "or sub-section (2A), as the case may be," shall be inserted. (g) after sub-section (5), the following Explanation shall be inserted, namely:- 'Explanation 1.- For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this Section, the expression "aggregate turnover" shall include the value of supplies made by such person from the 1st day of April of a financial year upto the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. Explanation 2.- For....
X X X X Extracts X X X X
X X X X Extracts X X X X
....istration. (6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification: Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6C) On and from the date of notification, every person other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorized signatory and such other class of persons, in such manner, as the Government may, on the recommendation of the Council, specify in the said notification: Provided that where such per....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uch conditions and restrictions as may be specified therein. (2) A registered person paying tax under the provisions of Section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed."; (b) for sub-section (7), the following sub-section shall be substituted, namely:― "(7) Every registered person who is required to furnish a return under sub- section (1), other than the person referred to in the proviso thereto, or sub- section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return: PART-IV] Amendment of Section 44. 8. THE GAZETTE OF MEGHALAYA, (EXTRAORDINARY) APRIL 1, 2020 306 Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ied on that portion of the tax that is paid by debiting the electronic cash ledger.". Amendment of Section 49. 9. Amendment of Section 50. 10. Amendment of 11. In Section 52 of the Meghalaya Goods and Services Tax Act,- Section 52. (a) in sub-section (4), the following provisos shall be inserted, namely:- "Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: PART-IV] THE GAZETTE OF MEGHALAYA, (EXTRAORDINARY) APRIL 1, 2020 307 Insertion of new 12. Section 53A Transfer of certain Amount. Amendment of Section 54. 13. Amendment of Section 95. 14. Insertion of new 15. Section 101A. Constitution of National Appellate Authority for Advance Ruling. Provided further that any extension of time limit notified by the Commissioner of Central Tax shall be deemed to be notified by the Commissioner." (c) in sub-section (5), the following provisos shall be inserted, namely:- "Provided that the Commissioner may, on the recommend....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n, appointment, salary and allowances, terms of office, resignation, removal with respect to the President and Members of the National Appellate PART-IV] Amendment of 16. Section 102. Amendment of Section 103. 17. THE GAZETTE OF MEGHALAYA, (EXTRAORDINARY) APRIL 1, 2020 308 Authority shall be governed as per sub section (2), sub section (3), sub section (4), sub section (5), sub section (6), sub section (7), sub section (8), sub section (9), sub section (10), sub section (11), sub section (12), sub section (13) and sub section (14) of Section 101A of the Central Goods and Services Tax Act". In Section 102 of the Meghalaya Goods and Services Tax Act, in the opening portion,- (a) after the words "Appellate Authority", at both the places where they occur, the words "or the National Appellate Authority" shall be inserted; (b) after the words and figures "or Section 101", the words, figures and letter "or Section 101C, respectively," shall be inserted; (c) for the words "or the appellant", the words "appellant, the Authority or the Appellate Authority" shall be substituted. In Section 103 of the Meghalaya Goods an....