Notification, 2021

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

a daaee www.govtpressmp.nic.in a ae & feu frefatad faa sat &, aafa:— Gfarat am sik we

(1) ga Prat ar Giara AH Hearse Are sie Gar ae Aeteasy Frag, 2021 &.

(2) = freai & sean sodfa & fear, a fran feria 29 spre at Wad a. Gi) fra 26 & saa (1) A (mH) ad aige Fy, “137 are, 2021" aial, ert atk ereel TI, 31 saga, 2021" sie, aN aK (@) 1 Aaae, 2021 8 at Vegeta cy fear se;

Gi) 178, 2021 4, fran 138 SH, AA wigs & wen, Fefefad wae staentta fea sen, seaiqs— ‘aig ae at fe sad freer 1 HE, 2021 4 18 Ste, 2021 St safe & ae sa am A ary] ael erT wei, aufeata, wer sivactan-se A fact a veo sivedam-1 A sae vera a faa a wed sicaet dari-s F faact ard, 2021 8 4g, 2021 at stafez & fore weqa set fear ware." 748 qeqgen wera, fear 15 faaeat 2021 strentid fre TEN;

(Ca) “ai ieien & fou cat a & gage taredtacn & fen ana dare & fera’’ seat ar cig fear STOTT;

Wage h WIT B AS AM Brea, are, feats 15 faaat 2021 Wafer feat star 2.

TEI h WIT B AS S aM sews, am. Wt. sitarda, svafaa.

Bhopal, the 15" September 2021 No. F-A-3-16-2021-1-V (65).—In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:—

1. Short title and Commencement,—(1) These rules may be called the Madhya Pradesh Goods and Services Tax Amendment rules, 2021.

(2) Save as otherwise provided in these rules, they shall come into force on 29th August 2021.

2. In the Madhya Pradesh Goods and Services Tax Rules, 2017,—

(i) in sub-rule (1) of rule 26,—

(a) in the fourth proviso, for the figures, letters and words “31st day of August, 2021”, the figures, letters and words “31st day of October, 2021”’ shall be substituted;

(b) with effect from the 1st day of November, 2021, all the provisos shall be omitted;

(ii) with effect from the 1st day of May, 2021, in rule 138E, after the fourth proviso, the following proviso shall be inserted, namely:— “Provided also that the said restriction shall not apply during the period from the Ist day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.”;

(iii) in FORM GST ASMT-14,—

(a) after the words, “with effect from........... ” the words, “‘vide Order Reference No. ....., dated .......... ” shall be inserted;

(b) the words, “for conducting business without registration despite being liable for registration” shall be omitted;

(c) at the end after “Designation”, the word “Address”? shall be inserted. By order and in the name of the Governor of Madhya Pradesh, Pree, Waals A ae Sa UP, Tees ERI Maal als YR, Ware A Alaa Wea We d—2021.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the Madhya Pradesh Goods and Services Tax Act, 2017