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The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)

Meghalaya

to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Meghalaya.

Act number
10 of 2017
Ministry
Meghalaya Law Department
Department
Law Department
Enacted
15 Jun 2017
In force from
19 Jun 2017

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

174 sections

  1. Section 1Short title, extent and commencement
  2. Section 2Definitions.
  3. Section 3Officers under this Act.
  4. Section 4Appointment of officers.
  5. Section 5Powers of officers.
  6. Section 6Authorisation of officers of central tax as proper officer in certain circumstances.
  7. Section 7Scope of supply.
  8. Section 8Tax liability on composite and mixed supplies.
  9. Section 9Levy and Collection.
  10. Section 10Composition levy.
  11. Section 11Power to grant exemption from tax.
  12. Section 12Time of supply of goods.
  13. Section 13Time of supply of services.
  14. Section 14Change in rate of tax in respect of supply of goods or services.
  15. Section 15Value of taxable supply.
  16. Section 16Eligibility and conditions for taking input tax credit.
  17. Section 17Apportionment of credit and blocked credits.
  18. Section 18Availability of credit in special circumstances.
  19. Section 19Taking input tax credit in respect of inputs sent for job work.
  20. Section 20Manner of distribution of credit by Input Service Distributor.
  21. Section 21Manner of recovery of credit distributed in excess.
  22. Section 22Persons liable for registration.
  23. Section 23Persons not liable for registration.
  24. Section 24Compulsory registration in certain cases.
  25. Section 25Procedure for Registration.
  26. Section 26Deemed Registration.
  27. Section 27Special provisions relating to casual taxable person and nonresident taxable person.
  28. Section 28Amendment of registration.
  29. Section 29Cancellation of registration.
  30. Section 30Revocation of cancellation of registration.
  31. Section 31Tax invoice
  32. Section 32Prohibition on unauthorised collection of tax
  33. Section 33Amount of tax to be indicated in tax invoice and other documents.
  34. Section 34Credit and debit notes
  35. Section 35Accounts and other records
  36. Section 36Period of retention of accounts.
  37. Section 37Furnishing details of outward supplies.
  38. Section 38Furnishing details of inward supplies.
  39. Section 39Furnishing of Returns.
  40. Section 40First Return.
  41. Section 41Claim of input tax credit and provisional acceptance thereof.
  42. Section 42Matching, reversal and reclaim of input tax credit.
  43. Section 43Matching, reversal and reclaim of reduction in output tax liability.
  44. Section 44Annual Return
  45. Section 45Final Return
  46. Section 46Notice to return defaulters.
  47. Section 47Levy of late fee.
  48. Section 48Goods and services tax practitioners.
  49. Section 49Payment of tax, interest, penalty and other amounts.
  50. Section 50Interest on delayed payment of tax.
  51. Section 51Tax deduction at source.
  52. Section 52Collection of tax at source.
  53. Section 53Transfer of input tax credit.
  54. Section 54Refund of tax.
  55. Section 55Refund in certain cases.
  56. Section 56Interest on delayed refunds.
  57. Section 57Consumer Welfare Fund.
  58. Section 58Utilisation of Fund.
  59. Section 59Self Assessment.
  60. Section 60Provisional Assessment.
  61. Section 61Scrutiny of returns.
  62. Section 62Assessment of non-filers of returns.
  63. Section 63Assessment of unregistered persons.
  64. Section 64Summary assessment in certain special cases.
  65. Section 65Audit by tax authorities.
  66. Section 66Special audit.
  67. Section 67Power of inspection, search and seizure
  68. Section 68Inspection of goods in movement.
  69. Section 69Power to arrest.
  70. Section 70Power to summon persons to give evidence and produce documents.
  71. Section 71Access to business premises.
  72. Section 72Officers to assist proper officers.
  73. 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.
  74. Section 74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful mis-statement or suppression of facts.
  75. Section 75General provisions relating to determination of tax.
  76. Section 76Tax collected but not paid to Government.
  77. Section 77Tax wrongfully collected and paid to Central Government or State Government.
  78. Section 78Initiation of recovery proceedings.
  79. Section 79Recovery of tax.
  80. Section 80Payment of tax and other amount in instalments.
  81. Section 81Transfer of property to be void in certain cases.
  82. Section 82Tax to be first charge on property.
  83. Section 83Provisional attachment to protect revenue in certain cases.
  84. Section 84Continuation and validation of certain recovery proceedings.
  85. Section 85Liability in case of transfer of business.
  86. Section 86Liability of agent and principal.
  87. Section 87Liability in case of amalgamation or merger of companies.
  88. Section 88Liability in case of company in liquidation.
  89. Section 89Liability of directors of private company.
  90. Section 90Liability of partners of firm to pay tax.
  91. Section 91Liability of guardians, trustees etc.
  92. Section 92Liability of Court of Wards etc.
  93. Section 93Special provisions regarding liability to pay tax, interest or penalty in certain cases.
  94. Section 94Liability in other cases.
  95. Section 95Definitions.
  96. Section 96Constitution of Authority for Advance Ruling.
  97. Section 97Application for advance ruling.
  98. Section 98Procedure on receipt of application.
  99. Section 99Constitution of Appellate Authority for Advance Ruling.
  100. Section 100Appeal to the Appellate Authority.
  101. Section 101Orders of Appellate Authority.
  102. Section 102Rectification of advance ruling.
  103. Section 103Applicability of advance ruling.
  104. Section 104Advance ruling to be void in certain circumstances.
  105. Section 105Powers of Authority and Appellate Authority.
  106. Section 106Procedure of Authority and Appellate Authority.
  107. Section 107Appeals to Appellate Authority.
  108. Section 108Powers of Revisional Authority.
  109. Section 109Appellate Tribunal and Benches thereof.
  110. Section 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
  111. Section 111Procedure before Appellate Tribunal.
  112. Section 112Appeals to Appellate Tribunal.
  113. Section 113Orders of Appellate Tribunal.
  114. Section 114Financial and administrative powers of State President.
  115. Section 115Interest on refund of amount paid for admission of appeal.
  116. Section 116Appearance by authorised representative.
  117. Section 117Appeal to High Court.
  118. Section 118Appeal to Supreme Court.
  119. Section 119Sums due to be paid notwithstanding appeal etc.
  120. Section 120Appeal not to be filed in certain cases.
  121. Section 121Non Appealable decisions and orders.
  122. Section 122Penalty for certain offences.
  123. Section 123Penalty for failure to furnish information return.
  124. Section 124Fine for failure to furnish statistics.
  125. Section 125General penalty.
  126. Section 126General disciplines related to penalty.
  127. Section 127Power to impose penalty in certain cases.
  128. Section 128Power to waive penalty or fee or both
  129. Section 129Detention, Seizure and release of goods and conveyances in transit.
  130. Section 130Confiscation of goods or conveyances and levy of penalty.
  131. Section 131Confiscation or penalty not to interfere with other punishments.
  132. Section 132Punishment for certain offences
  133. Section 133Liability of officers and certain other persons.
  134. Section 134Cognizance of offences.
  135. Section 135Presumption of culpable mental state.
  136. Section 136Relevancy of statements under certain circumstances.
  137. Section 137Offences by Companies.
  138. Section 138Compounding of offences.
  139. Section 139Migration of existing taxpayers.
  140. Section 140Transitional arrangements for input tax credit.
  141. Section 141Transitional provisions relating to job work.
  142. Section 142Miscellaneous transitional provisions.
  143. Section 143Job work procedure.
  144. Section 144Presumption as to documents in certain cases.
  145. Section 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
  146. Section 146Common Portal.
  147. Section 147Deemed Exports
  148. Section 148Special Procedure for certain processes.
  149. Section 149Goods and services tax compliance rating.
  150. Section 150Obligation to furnish information return.
  151. Section 151Power to collect statistics.
  152. Section 152Bar on disclosure of information required under section 151.
  153. Section 153Taking assistance from an expert.
  154. Section 154Power to take samples.
  155. Section 155Burden of Proof.
  156. Section 156Persons deemed to be public servants.
  157. Section 157Protection of action taken under this Act.
  158. Section 158Disclosure of information by a public servant
  159. Section 159Publication of information respecting persons in certain cases.
  160. Section 160Assessment proceedings, etc. not to be invalid on certain grounds.
  161. Section 161Rectification of errors apparent from record.
  162. Section 162Bar on jurisdiction of civil courts.
  163. Section 163Levy of fee.
  164. Section 164Power of Government to make rules.
  165. Section 165Power to make regulations.
  166. Section 166Laying of rules, regulations and notifications.
  167. Section 167Delegation of powers.
  168. Section 168Power to issue instructions or directions.
  169. Section 169Service of notice in certain circumstances.
  170. Section 170Rounding off of tax etc.
  171. Section 171Antiprofiteering Measure.
  172. Section 172Removal of difficulties.
  173. Section 173Amendment of certain Acts
  174. Section 174Repeal and Saving