Meghalaya Goods and Services Tax (Amendment) Act, 2020.

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....s and Services Tax Act, 2017 (Act No. 10 of 2017) Be it enacted by the Legislature of the State of Meghalaya on the Seventy First Year of the Republic of India as follows ­ Short title and commencement 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 Government may, by notification in the Official Gazette, appoint. Amendment of Section 2 2.  In Section 2 of the Meghalaya Goods and Services Tax Act, 2017 (herein after refer to as principal Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:- "(c) Dadra ....

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....Government may, on the recommendations of the Council, by notification,- (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued." Amendment of Section 51 8.  In Section 51 of the principal Act,- (a) for sub-section (3), the following sub-section shall be substituted, namely:- "(3) A certificate of tax deduction at source shall be issued in such form....

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....fter the said day" shall be omitted and shall be deemed to have been omitted; (b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted; (d) in sub-section (5), for the words "existing law", the words "existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted; (e) in sub-section (6)....