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Section 4: Effective date for composition levy

The Meghalaya Goods and Services Tax Rules, 2017State Rules of Meghalaya · 2017

(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under subrule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule.

(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective

PART-IIA THE GAZETTE OF MEGHALAYA, (EXTRAORDINARY) DECEMBER 29, 2017 1877 from the date fixed under sub-rule (2) or (3) of rule 10.

Where this provision sits

ActThe Meghalaya Goods and Services Tax Rules, 2017
Section4
Marginal noteEffective date for composition levy
JurisdictionState of Meghalaya
StatusIn force as published by the source

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