TaxTMI 
TaxTMI 
Meghalaya Goods and Services Tax (Thirteenth Amendment) Rules, 2018
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....A. Examination of Goods and Services Tax Practitioners.-(1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule. (2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as "NACIN") shall conduct the examination. (3) Frequency of examination.-The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. (4) Registration for the examination and payment of fee.-(i) A person who is required to pass the examination shall register online on a website specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. (5) Examination centers.-The examination....
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.... practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: ­ (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written); (g) misbehaving in the examination center in any manner; (h) tampering with the hardware and/or software deployed; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10) Disqualification of person using unfair means or practice.-If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqu....
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.... Tax Rules, 2017 9 Notifications, Circulars and orders issued from time to time under the said Acts and Rules.". 3. In the said rules, in rule 109A. (a) in sub-rule (1), in clause (b), for the words and brackets "the Additional Commissioner (Appeals)", the following words and brackets shall be substituted, namely:- "any officer not below the rank of Joint Commissioner (Appeals)"; (b) in sub-rule (2), in clause (b), for the words and brackets "the Additional Commissioner (Appeals)", the following words and brackets shall be substituted, namely:- "any officer not below the rank of Joint Commissioner (Appeals)". 4. In the said rules, after rule 142, the following rule shall be inserted, namely:- "142A. Procedure for recovery of dues under existing laws. - (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common porta....
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....e Common Portal) Reference No.- GSTIN/Temporary Id - Date- Name (Legal) - Trade name, if any - Stay status - Stayed/Un-stayed Period - From --To --- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for dischargingliability Description Type of Transaction * Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing&n....
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....r creating demand under existing laws Reference No.: Date: Part A - Basic details Sr. No. Description Particulars (1) (2) (3) 1 GSTIN 2 Legal name < Auto > 3 Trade name, if any < Auto > 4 Government Authority who passed the order creating the demand ð State/UT ð Centre 5 Old Registration No. 6 Jurisdiction under earlier law 7 Act under which demand has been created 8 Period for which demand has been created From - mm, yy To mm, yy 9 Order No. (original) 10 Order date (original) 11 Latest order No. 12 Latest order date 13 Date of service of the order (optional) 14 Name of the officer who has passed the order (optional) 15 Designation of the officer who has passed the order 16 Whether demand is stayed ð Yes ð No 17 Date of stay order 18 Period of stay From - to - Part B - Demand d....
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....0. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:- "FORM GST DRC-08A [See rule 142A(2)] Amendment/Modification of summary of the order creating demand under existing laws Reference No. Date Part A - Basic details Sr. No. Description Particulars (1) (2) (3) 1 GSTIN 2 Legal name < Auto > 3 Trade name, if any < Auto > 4 Reference No. Vide which demand uploaded in FORM GST DRC-07A 5 Date of FORM GST DRC-07A vide which demand uploaded 6 Government Authority who passed the order creating the demand ð State/UT ð Centre < Auto > 7 Old Registration No. << Auto, editable>> 8 Jurisdiction under earlier law << Auto, editable>> 9 Act under which demand has been created << Auto, editable>> 10 Tax period for which demand has been created << Auto, editable>> 11 Order No. (original) << Auto, editable>> 12 Order date (original) << Auto, editable>> 13 Latest order ....