| Sl. No. |
Notification No. |
Date |
Subject |
Download |
| 1 |
State Tax 95/2020 vide No. ERTS(T)65/2017/Pt II/250 |
22nd December 2020 |
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of MGST Act, 2017 for the financial year 2019-20 till 28.02.2021. |
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| 2 |
State Tax 94/2020 vide No. ERTS(T)65/2017/Pt II/248 |
22nd December 2020 |
Seeks to make the Fourteenth amendment (2020) to the MGST Rules.2017. |
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| 3 |
State Tax 92/2020 vide No. ERTS(T)65/2017/Pt II/249 |
22nd December 2020 |
Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020). |
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| 4 |
State Tax 91/2020 vide No. ERTS(T)65/2017/Pt II/222 |
14th December 2020 |
Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. |
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| 5 |
State Tax 88/2020 vide No.ERTS(T) 65/2017/Pt II/207 |
10th November 2020 |
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. |
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| 6 |
State Tax 87/2020 vide No.ERTS(T) 65/2017/Pt II/206 |
10th November 2020 |
Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020. |
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| 7 |
State Tax 86/2020 vide No.ERTS(T) 65/2017/Pt II/205 |
10th November 2020 |
Seeks to rescind Notification No ERTS(T) 65/2017/Pt II/145 Dated 15th Oct 2020 |
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| 8 |
State Tax 85/2020 vide No.ERTS(T) 65/2017/Pt II/204 |
10th November 2020 |
Seeks to notify special procedure for making payment of 35% as tax liability in first two month |
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| 9 |
State Tax 84/2020 vide No.ERTS(T) 65/2017/Pt II/203 |
10th November 2020 |
Seeks to notify class of persons under proviso to section 39(1). |
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| 10 |
State Tax 83/2020 vide No.ERTS(T) 65/2017/Pt II/202 |
10th November 2020 |
Seeks to extend the due date for FORM GSTR-1 |
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| 11 |
State Tax 82/2020 vide No.ERTS(T) 65/2017/Pt II/201 |
10th November 2020 |
Seeks to make the Thirteenth amendment (2020) to the MGST Rules.2017 |
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| 12 |
State Tax 81/2020 vide No.ERTS(T) 65/2017/Pt II/200 |
10th November 2020 |
Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. |
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| 13 |
State Tax 80/2020 vide No.ERTS(T) 65/2017/Pt II/152 |
28th October 2020 |
Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020. |
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| 14 |
State Tax 79/2020 vide No.ERTS(T) 65/2017/Pt II/148 |
15th October 2020 |
Seeks to make the Twelfth amendment (2020) to the MGST Rules.2017. |
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| 15 |
State Tax 78/2020 vide No.ERTS(T) 65/2017/Pt II/147 |
15th October 2020 |
Seeks to notify the number of HSN digits required on tax invoice. |
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| 16 |
State Tax 77/2020 vide No.ERTS(T) 65/2017/Pt II/146 |
15th October 2020 |
Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. |
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| 17 |
State Tax 76/2020 vide No.ERTS(T) 65/2017/Pt II/145 |
15th October 2020 |
Seeks to prescribe return in FORM GSTR-3B of MGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021. |
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| 18 |
State Tax 75/2020 vide No.ERTS(T) 65/2017/Pt II/144 |
15th October 2020 |
Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. |
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| 19 |
State Tax 74/2020 vide No.ERTS(T) 65/2017/Pt II/143 |
15th October 2020 |
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. |
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| 20 |
State Tax 73/2020 vide No. ERTS(T) 65/2017/Pt II/199 |
1st Oct 2020 |
Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020 |
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| 21 |
State Tax 72/2020 vide No.ERTS(T) 65/2017/Pt II/97 |
30th September 2020 |
Seeks to make the Eleventh amendment (2020) to the MGST Rules. |
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| 22 |
State Tax 71/2020 vide No.ERTS(T) 65/2017/Pt II/96 |
30th September 2020 |
Seeks to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020. |
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| 23 |
State Tax 70/2020 vide No.ERTS(T) 65/2017/Pt II/95 |
30th September 2020 |
Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. |
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| 24 |
State Tax 69/2020 vide No.ERTS(T) 65/2017/Pt II/94 |
30th September 2020 |
Seeks extend due date of return under Section 44 till 31.10.2020 |
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| 25 |
State Tax 68/2020 vide No ERTS(T)2/2020/372 |
21st September 2020 |
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. |
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| 26 |
State Tax 67/2020 vide No ERTS(T)2/2020/371 |
21st September 2020 |
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. |
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| 27 |
State Tax 66/2020 vide No. ERTS(T)2/2020/370 |
21st September 2020 |
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. |
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| 28 |
State Tax 62/2020 vide No ERTS(T)2/2020/349 |
20th August 2020 |
Seeks to make Tenth amendment (2020) to MGST Rules |
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| 31 |
State Tax 60/2020 vide No. ERTS(T)2/2020/340 |
30th June 2020 |
Seeks to make Ninth amendment (2020) to MGST Rules. |
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| 32 |
State Tax 59/2020 vide No ERTS(T)2/2020/303 |
13th July 2020 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 |
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| 32 |
State Tax 58/2020 vide No ERTS(T)2/2020/292 |
1st July 2020 |
Seeks to make eighth amendment (2020) to MGST Rules |
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| 32 |
State Tax 54/2020 vide No ERTS(T)2/2020/267 |
24th June 2020 |
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. |
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| 33 |
State Tax 53/2020 vide No ERTS(T)2/2020/266 |
24th June 2020 |
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers |
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| 34 |
State Tax 52/2020 vide No ERTS(T)2/2020/265 |
24th June 2020 |
Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. |
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| 35 |
State Tax 51/2020 vide No ERTS(T)2/2020/264 |
24th June 2020 |
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. |
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| 36 |
State Tax 50/2020 vide No ERTS(T)2/2020/263 |
24th June 2020 |
Seeks to make seventh amendment (2020) to MGST Rules |
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| 37 |
State Tax 49/2020 vide No ERTS(T)2/2020/262 |
24th June 2020 |
Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of MGST Act w.e.f. 30.06.2020. |
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| 38 |
State Tax 48/2020 vide No.ERTS(T)2/2020/235 |
19th June 2020 |
Seeks to make sixth amendment (2020) to MGST Rules. |
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| 39 |
State Tax 47/2020 vide No ERTS(T) 2/2020/229 |
09 June, 2020 |
Extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. |
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| 40 |
State Tax 46/2020 vide No ERTS(T) 2/2020/228 |
09 June, 2020 |
Seeks to extend period to pass order under Section 54(7) of MGST Act |
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| 41 |
State Tax 44/2020 vide No ERTS(T) 2/2020/222 |
09 June, 2020 |
Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS |
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| 42 |
State Tax 43/2020 vide No ERTS(T) 2/2020/218 |
16th May, 2020 |
Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of MGST Act w.e.f. 01.07.2017. |
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| 43 |
State Tax 41/2020 vide No ERTS(T) 2/2020/213 |
5th May, 2020 |
Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. |
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| 44 |
State Tax 40/2020 vide No ERTS(T) 2/2020/212 |
5th May, 2020 |
Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. |
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| 45 |
State Tax 39/2020 vide No ERTS(T) 2/2020/211 |
5th May, 2020 |
Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. |
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| 46 |
State Tax 38/2020 vide No ERTS(T) 2/2020/210 |
5th May, 2020 |
Seeks to make fifth amendment (2020) to MGST Rules. |
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| 47 |
State Tax 37/2020 vide No ERTS(T) 2/2020/191 |
28th April, 2020 |
Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the MGST Rules, 2017. |
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| 48 |
No ERTS(T) 2/2020/182 |
13th April 2020 |
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| 49 |
State Tax 36/2020 vide No ERTS(T) 2/2020/177 |
3rd April 2020 |
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. |
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| 50 |
State Tax 35/2020 vide No ERTS(T) 2/2020/190 |
27th April 2020 |
Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. |
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| 51 |
State Tax 34/2020 vide No ERTS(T) 2/2020/176 |
3rd April, 2020 |
Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. |
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| 52 |
State Tax 33/2020 vide No ERTS(T) 2/2020/175 |
3rd April, 2020 |
Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. |
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| 53 |
State Tax 32/2020 vide No ERTS(T) 2/2020/174 |
3rd April, 2020 |
Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. |
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| 54 |
State Tax 31/2020 vide No ERTS(T) 2/2020/173 |
3rd April, 2020 |
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
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| 55 |
State Tax 30/2020 vide No ERTS(T) 2/2020/172 |
3rd April, 2020 |
Seeks to amend MGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). |
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| 56 |
State Tax 29/2020 vide No ERTS(T) 2/2020/147 |
23rd March, 2020 |
Seeks to prescribe return in FORM GSTR-3B of MGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 |
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| 57 |
State Tax 28/2020 vide No ERTS(T) 2/2020/146 |
23rd March, 2020 |
Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. |
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| 58 |
State Tax 27/2020 vide No ERTS(T) 2/2020/145 |
23rd March, 2020 |
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. |
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| 59 |
State Tax 19/2020 vide No ERTS(T) 2/2020/144 |
23rd March, 2020 |
Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. |
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| 60 |
State Tax 18/2020 vide No ERTS(T) 2/2020/143 |
23rd March, 2020 |
Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. |
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| 61 |
State Tax 17/2020 vide No ERTS(T) 2/2020/142 |
23rd March, 2020 |
Seeks to specify the class of persons who shall be exempted from aadhar authentication. |
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| 62 |
State Tax 16/2020 vide No ERTS(T) 2/2020/141 |
23rd March, 2020 |
Seeks to make third amendment (2020) to MGST Rules. |
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| 63 |
State Tax 15/2020 vide No ERTS(T) 2/2020/140 |
23rd March, 2020 |
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of MGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. |
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| 64 |
State Tax 14/2020 vide No ERTS(T) 2/2020/139 |
21st March, 2020 |
Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 |
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| 64 |
State Tax 13/2020 vide No ERTS(T) 2/2020/138 |
21st March, 2020 |
Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 |
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| 66 |
State Tax 12/2020 vide No ERTS(T) 2/2020/137 |
21st March, 2020 |
Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Meghalaya Tax (Rate) |
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| 67 |
State Tax 11/2020 vide No ERTS(T) 2/2020/136 |
21st March, 2020 |
Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 |
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| 68 |
State Tax 09/2020 vide No ERTS(T) 2/2020/89 |
16th March, 2020 |
Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C |
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| 69 |
State Tax 08/2020 vide No ERTS(T) 2/2020/84 |
2nd March, 2020 |
Amend the MGST Rules, 2017 to prescribe the value of Lottery |
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| 70 |
State Tax 07/2020 vide No ERTS(T) 2/2020/69 |
3rd Feb, 2020 |
Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. |
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| 71 |
State Tax 06/2020 vide No. ERTS(T) 2/2020/68 |
3rd February, 2020 |
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. |
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| 72 |
State Tax 04/2020 vide No. ERTS(T) 2/2020/61 |
10th January, 2020 |
Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. |
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| 73 |
State Tax 02/2020 videNo. ERTS(T) 2/2020/60 |
1st January, 2020 |
Seeks to make amendment (2020) to Meghalaya Goods and Services Tax Rules. |
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| 74 |
State Tax 01/2020 videNo. ERTS(T) 2/2020/59 |
1st January, 2020 |
Seeks to bring into force certain provisions of the Meghalaya Goods and Services Tax (Amendment) Ordinance (Ordinance No. 8 of 2019). |
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