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The Meghalaya Goods and Services Tax Act, 2017

The Meghalaya Goods and Services Tax Act, 2017 is Meghalaya legislation.

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Chapter I— PRELIMINARY

Section 1Short title, extent and commencement
Section 2Definitions

Chapter II— ADMINISTRATION

Section 3Officers under this Act
Section 4Appointment of officers
Section 5Powers of officers
Section 6Authorisation of officers of central tax as proper officer in certain circumstances

Chapter III— LEVY AND COLLECTION OF TAX

Section 7Scope of supply
Section 8Tax liability on composite and mixed supplies
Section 9Levy and Collection
Section 10Composition levy
Section 11Power to grant exemption from tax

Chapter IV— TIME AND VALUE OF SUPPLY

Section 12Time of supply of goods
Section 13Time of supply of services
Section 14Change in rate of tax in respect of supply of goods or services
Section 15Value of taxable supply

Chapter V— INPUT TAX CREDIT

Section 16Eligibility and conditions for taking input tax credit
Section 17Apportionment of credit and blocked credits
Section 18Availability of credit in special circumstances
Section 19Taking input tax credit in respect of inputs sent for job work
Section 20Manner of distribution of credit by Input Service Distributor
Section 21Manner of recovery of credit distributed in excess

Chapter VI— REGISTRATION9 sections

Section 22Persons liable for registration
Section 23Persons not liable for registration
Section 24Compulsory registration in certain cases
Section 25Procedure for Registration
Section 26Deemed Registration
Section 27Special provisions relating to casual taxable person and non-resident taxable person
Section 28Amendment of registration
Section 29Cancellation of registration
Section 30Revocation of cancellation of registration

Chapter VII— TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31Tax invoice
Section 32Prohibition on unauthorised collection of tax
Section 33Amount of tax to be indicated in tax invoice and other documents
Section 34Credit and debit notes

Chapter VIII— ACCOUNTS AND RECORDS

Section 35Accounts and other records
Section 36Period of retention of accounts

Chapter IX— RETURNS12 sections

Section 37Furnishing details of outward supplies
Section 38Furnishing details of inward supplies
Section 39Furnishing of Returns
Section 40First Return
Section 41Claim of input tax credit and provisional acceptance thereof
Section 42Matching, reversal and reclaim of input tax credit
Section 43Matching, reversal and reclaim of reduction in output tax liability
Section 44Annual return
Section 45Final return
Section 46Notice to return defaulters
Section 47Levy of late fee
Section 48Goods and services tax practitioners

Chapter X— PAYMENT OF TAX

Section 49Payment of tax, interest, penalty and other amounts
Section 50Interest on delayed payment of tax
Section 51Tax deduction at source
Section 52Collection of tax at source
Section 53Transfer of input tax credit

Chapter XI— REFUNDS

Section 54Refund of tax
Section 55The provided text concludes at Section 10(1).
Section 56Refund in certain cases.
Section 57Section 56 is not included in the text provided.
Section 58Utilisation of Fund

Chapter XII— ASSESSMENT

Section 59Self-Assessment
Section 60Provisional Assessment
Section 61Scrutiny of returns
Section 62Assessment of non-filers of returns
Section 63Assessment of unregistered persons
Section 64Summary assessment in certain special cases

Chapter XIII— AUDIT

Section 65Audit by tax authorities
Section 66Special audit

Chapter XIV— INSPECTION, SEARCH, SEIZURE AND ARREST

Section 67Power of inspection, search and seizure
Section 68Inspection of goods in movement
Section 69The text provided concludes at Section 11(3).
Section 70The number 69 in the provided text appears only in the definitions section, where it defines "local authority".
Section 71Access to business premises
Section 72Officers to assist proper officers

Chapter XV— DEMANDS AND RECOVERY12 sections

Section 73Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
Section 74The text ends at Section 14.
Section 75General provisions relating to determination of tax
Section 76The item numbered (75) in the text refers to the definition of "money".
Section 77Tax wrongfully collected and paid to Central Government or State Government
Section 78Initiation of recovery proceedings
Section 79The provided text concludes at Section 17.
Section 80Payment of tax and other amount in instalments
Section 81The provided text only contains definitions up to clause (120) and sections 3 through 13 of the Act.
Section 82The provided text covers definitions up to Section 120 and Sections 3 through 18 of the Act, but ends before Section 81.
Section 83It only includes Sections 3 through 18.
Section 84The provided text contains only sections 5 through 19.

Chapter XVI— LIABILITY TO PAY IN CERTAIN CASES10 sections

Section 85Liability in case of transfer of business
Section 86It contains sections ranging from Section 8 up to Section 20.
Section 87The document provided contains sections 9 through 22.
Section 88It covers Sections 10 through 23 of the act.
Section 89It only covers sections up to Section 25.
Section 90Liability of partners of firm to pay tax
Section 91The provided text only covers sections 13 through 25.
Section 92The provided text covers Sections 12 through 27.
Section 93The provided document only includes sections up to Section 29.
Section 94Liability in other cases

Chapter XVII— ADVANCE RULING12 sections

Section 95Definitions
Section 96The document provided includes sections ranging from part of Section 15 through Section 31.
Section 97The text provided ends at Section 31.
Section 98Procedure on receipt of application
Section 99The provided text covers sections 18 through 34 of the Act.
Section 100Appeal to the Appellate Authority
Section 101The provided text only includes sections up to Section 35.
Section 102It contains sections ranging from Section 18 to Section 37.
Section 103The number "102" appears in the provided document only as a page number (at the bottom of the first block of text).
Section 104The provided document covers Sections 20 through 38.
Section 105The text provided covers Sections 20 through 39.
Section 106Procedure of Authority and Appellate Authority

Chapter XVIII— APPEALS AND REVISION10 sections

Section 107Appeals to Appellate Authority
Section 108The text ends at Section 42.
Section 109The text provided begins at page 108, which contains the continuation of Section 25 and continues through Section 43.
Section 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
Section 111Procedure before Appellate Tribunal
Section 112The provided text includes Sections 29 through 48.
Section 113The text covers Sections 30 through 49.
Section 114The document covers Sections 30 through 49 of the Act.
Section 115Interest on refund of amount paid for admission of appeal
Section 116Information in the document is limited to Sections 32 through 51.

The Meghalaya Goods and Services Tax Act, 2017

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The Meghalaya Goods and Services Tax Act, 2017

Download the official The Meghalaya Goods and Services Tax Act, 2017 PDF (free)

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