Vidhi Codex

The Meghalaya Goods and Services Tax Act, 2017

The Meghalaya Goods and Services Tax Act, 2017

Tax201765 of 116 sections available18 chapters

This Act levies State GST (SGST) on supplies of goods and services within Meghalaya, alongside Central GST. It sets out what counts as a supply, how composite and mixed supplies are taxed, the time and value of supply, and the composition scheme for small taxpayers. It also covers input tax credit, registration, returns, assessment, audit, recovery, appeals, offences and penalties.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement
  2. 2Definitions

Chapter II ADMINISTRATION →

  1. 3Officers under this Act
  2. 4Provided that, the officers appointed under the Meghalaya Value Added Tax Act, 2003, shall be deemed to be the officers appointed under the provisions of this Act.
  3. 5Powers of officers
  4. 6Authorisation of officers of central tax as proper officer in certain circumstances

Chapter III LEVY AND COLLECTION OF TAX →

  1. 7Scope of supply
  2. 8Tax liability on composite and mixed supplies
  3. 9Levy and Collection
  4. 10Composition levy
  5. 11Power to grant exemption from tax

Chapter IV TIME AND VALUE OF SUPPLY →

  1. 12Time of supply of goods
  2. 13Time of supply of services
  3. 14Change in rate of tax in respect of supply of goods or services
  4. 15Value of taxable supply

Chapter V INPUT TAX CREDIT →

  1. 16Eligibility and conditions for taking input tax credit
  2. 17Apportionment of credit and blocked credits
  3. 18Availability of credit in special circumstances
  4. 19Provided that where refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap, the taxable person may pay tax on the transaction value of such goods determined under section 15.
  5. 20Manner of distribution of credit by Input Service Distributor

Chapter VI REGISTRATION →

  1. 22Persons liable for registration
  2. 23Persons not liable for registration
  3. 24Compulsory registration in certain cases
  4. 25Procedure for Registration
  5. 28Amendment of registration
  6. 29Cancellation of registration
  7. 30Revocation of cancellation of registration

Chapter VII TAX INVOICE, CREDIT AND DEBIT NOTES →

  1. 31Tax invoice
  2. 32Prohibition on unauthorised collection of tax
  3. 33Amount of tax to be indicated in tax invoice and other documents
  4. 34Credit and debit notes

Chapter VIII ACCOUNTS AND RECORDS →

  1. 35Accounts and other records
  2. 36Period of retention of accounts

Chapter IX RETURNS →

  1. 37Furnishing details of outward supplies
  2. 42Matching, reversal and reclaim of input tax credit
  3. 43Matching, reversal and reclaim of reduction in output tax liability
  4. 44Annual return
  5. 45Final return
  6. 46Notice to return defaulters
  7. 47Levy of late fee
  8. 48Goods and services tax practitioners

Chapter X PAYMENT OF TAX →

  1. 49Payment of tax, interest, penalty and other amounts
  2. 50Interest on delayed payment of tax
  3. 51Tax deduction at source
  4. 52Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee.
  5. 53Transfer of input tax credit

Chapter XI REFUNDS →

  1. 55Section 55
  2. 57Section 56 is not included in the text provided.
  3. 58Utilisation of Fund

Chapter XII ASSESSMENT →

  1. 59Self-Assessment
  2. 60Provisional Assessment
  3. 61Scrutiny of returns
  4. 62Assessment of non-filers of returns
  5. 63Assessment of unregistered persons
  6. 64Provided that no such assessment order shall be passed without giving the person an opportunity of being heard.

Chapter XIII AUDIT →

  1. 65Audit by tax authorities
  2. 66Special audit

Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST →

  1. 71Access to business premises

Chapter XV DEMANDS AND RECOVERY →

  1. 74The text ends at Section 14.
  2. 79Section 79
  3. 81The provided text only contains definitions up to clause (120) and sections 3 through 13 of the Act.

Chapter XVI LIABILITY TO PAY IN CERTAIN CASES →

  1. 90Liability of partners of firm to pay tax
  2. 94Liability in other cases

Chapter XVII ADVANCE RULING →

  1. 97The text provided ends at Section 31.

Chapter XVIII APPEALS AND REVISION →

  1. 108The text ends at Section 42.

Some statutory text is still being prepared for this language version.

PDF: pending for this language.