| Sl. No. |
Notification No. |
Date |
Subject |
Download |
| 1 |
State Tax 40/2022 vide No.ERTS(T)65/2017/PtIII/62 |
29th December 2021 |
Seeks to make amendments (Tenth Amendment, 2021) to the MGST Rules, 2017. |
View  (2.7 mb) |
| 2 |
State Tax 39/2021 videNo.ERTS(T)65/2017/PtIII/61 |
21st December 2021 |
Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. |
View (347 kb) |
| 3 |
State Tax 38/2021 videNo.ERTS(T)65/2017/PtIII/60 |
21st December 2021 |
Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the MGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. |
View (418 kb) |
| 4 |
State Tax 36/2021 vide No.ERTS(T)65/2017/Pt I/364 |
24th September 2021 |
Seeks to make amendments (Eighth Amendment, 2021) to the MGST Rules, 2017. |
View (2.7 mb) |
| 5 |
State Tax 35/2021 videNo.ERTS(T)65/2017/Pt I/365 |
24th September 2021 |
Seeks to amend Notification No. 03/2021 dated 23.02.2021. |
View (1.2 mb) |
| 6 |
State Tax 31/2021 vide No.ERTS(T)65/2017/Pt I/338 |
30th June 2021 |
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. |
View (2.7 mb) |
| 7 |
State Tax 30/2021 vide No.ERTS(T)65/2017/Pt I/337 |
30th June 2021 |
Seeks to amend Rule 80 of the MGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
View (2.7 mb) |
| 8 |
State Tax 29/2021 vide No.ERTS(T)65/2017/Pt I/336 |
30th June 2021 |
Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. |
View (2.7 mb) |
| 9 |
State Tax 28/2021 vide No.ERTS(T)65/2017/Pt I/320 |
30th June 2021 |
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020 |
View (2.7 mb) |
| 10 |
State Tax 27/2021 vide No.ERTS(T)65/2017/Pt II/355 |
1st June 2021 |
Seeks to make amendments (Fifth Amendment, 2021) to the MGST Rules, 2017. |
View (2.7 mb) |
| 11 |
State Tax 26/2021 vide No.ERTS(T)65/2017/Pt II/354 |
1st June 2021 |
Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. |
View (2.7 mb) |
| 12 |
State Tax 25/2021 vide No.ERTS(T)65/2017/Pt II/353 |
1st June 2021 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. |
View (2.7 mb) |
| 13 |
State Tax 24/2021 vide No.ERTS(T)65/2017/Pt II/352 |
1st June 2021 |
Seeks to amend notification no. No.ERTS(T)65/2017/Pt II/292 Dated 1st May 2021 in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021. |
View (2.7 mb) |
| 14 |
State Tax 23/2021 vide No.ERTS(T)65/2017/Pt II/351 |
1st June 2021 |
Seeks to amend Notification no. No ERTS(T) 2/2020/138 Dated 21st March, 2020 to exclude government departments and local authorities from the requirement of issuance of e-invoice. |
View (2.7 mb) |
| 15 |
State Tax 22/2021 vide No.ERTS(T)65/2017/Pt II/350 |
1st June 2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. |
View (2.7 mb) |
| 16 |
State Tax 21/2021 vide No.ERTS(T)65/2017/Pt II/349 |
1st June 2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. |
View (2.7 mb) |
| 17 |
State Tax 20/2021 vide No.ERTS(T)65/2017/Pt II/348 |
1st June 2021 |
Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. |
View (2.7 mb) |
| 18 |
State Tax 19/2021 vide No.ERTS(T)65/2017/Pt II/347 |
1st June 2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. |
View (2.7 mb) |
| 19 |
State Tax 18/2021 vide No.ERTS(T)65/2017/Pt II/346 |
1st June 2021 |
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. |
View (2.7 mb) |
| 20 |
State Tax 17/2021 vide No.ERTS(T)65/2017/Pt II/345 |
1st June 2021 |
Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. |
View (2.7 mb) |
| 21 |
State Tax 15/2021 vide No.ERTS(T)65/2017/Pt II/293 |
18th May 2021 |
Seeks to make fourth amendment (2021) to MGST Rules, 2017. |
View (2.7 mnotb) |
| 22 |
State Tax 14/2021 vide No.ERTS(T)65/2017/Pt II/292 |
1st May 2021 |
Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of MGST Act. |
View (2.7 mb) |
| 23 |
State Tax 13/2021 vide No.ERTS(T)65/2017/Pt II/291 |
1st May 2021 |
Seeks to make third amendment (2021) to MGST Rules. |
View (2.7 mb) |
| 24 |
State Tax 12/2021 vide No.ERTS(T)65/2017/Pt II/290 |
1st May 2021 |
Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 |
View (2.7 mb) |
| 25 |
State Tax 11/2021 vide No.ERTS(T)65/2017/Pt II/289 |
1st May 2021 |
Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. |
View (2.7 mb) |
| 26 |
State Tax 10/2021 vide No.ERTS(T)65/2017/Pt II/288 |
1st May 2021 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 |
View (2.7 mb) |
| 27 |
State Tax 09/2021 vide No.ERTS(T)65/2017/Pt II/287 |
1st May 2021 |
Seeks to amend notification no. No ERTS(T)65/2017/pt/446 Dated Shillong,the 31st December 2018 in order to provide waiver of late fees for specified taxpayers and specified tax periods |
View (2.7 mb) |
| 28 |
State Tax 08/2021 vide No.ERTS(T)65/2017/Pt II/286 |
1st May 2021 |
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 |
View (2.7 mb) |
| 29 |
State Tax 07/2021 vide No.ERTS(T)2/2020/381 |
1st June 2021 |
Seeks to make second amendment (2021) to MGST Rules. 2017 |
View (2.7 mb) |
| 30 |
State Tax 05/2021 vide No ERTS(T) 65/2017/Pt I/312 |
8th March 2021 |
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs 50 Cr. frm 1st April 2021 |
View (2.7 mb) |
| 31 |
State Tax 04/2021 videNo ERTS(T)65/2017/Pt I/306 |
28th February 2021 |
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021 |
View (2.7 mb) |
| 32 |
State Tax 01/2021 vide No.ERTS(T)65/2017/Pt II/247 |
1st January 2021 |
Seeks to make amendment (2021) to MGST Rules, 2017 |
View (2.7 mb) |
