Meghalaya Goods and Services Tax (Tenth Amendment) Rules, 2020

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.... the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely: - 1. Short Title and commencement.- (1) These rules may be called the Meghalaya Goods and Services Tax (Tenth Amendment) Rules, 2020. (2) Save as otherwise ....

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....4), whichever is earlier. ". 3. In the said rules, in rule 9, with effect from 21st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or do....

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....rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application."; (iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (5), the following sub-rule shall be substituted, namely: "(5) If the proper o....