The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017
FA-3-57/2017-1-V-(100) Dated:- 7-9-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhwan, Bhopal
No. FA 3-57-2017-1-V-(100).-
Bhopal, the 7th September 2017
In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) and in supersession of this department's notification No. A-3-57/2017/1/V(97) dated 30.08.2017, the State Government, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
AMENDMENTS
1. The amendments made by –
(i) serial no. 2, 3,4,5,6,7,8,11,12 and 13 shall be deemed to have come into force with effect from 1 .07.2017;
(ii) serial no. 9,10 and 14 shall come into force from such date as the State Government may, by notification in Official Gazette, appoint.
2. Amendment in rule 119.
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ms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017.”;
6. Substitution of rule 125.- for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.”
7. Substitution of rule 126.- for rule 126, the following rule shall be substituted, namely:-
“126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”;
8. Substitution of rule 137.- for rule 137, the following rule shall be substituted, namely:
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sp; air or by vessel, the said person or the recipient may generate the e-way bill In FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information reating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01;
Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the tr
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mmon portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01.
Provided that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bil
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s rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said table :
Table
Sr.No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km
One day
2.
For every 100 km or part thereof thereafter
One additional day
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as
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be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax rules of any other State shall be valid in the State.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of such goods and within such areas in a state and for values not exceeding such amount as the commissioner of state tax, in consultation with the Chief Commissioner Of central tax goods, may notify.
Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE
[(
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nnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18.
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.
03
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, fresh, preserved or cooked
29.
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30.
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31.
0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.
0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
4
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ed or peeled
50.
0803
Bananas, including plantains, fresh or dried
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58.
0814
Peel
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red brand name]
71.
1007
Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grains hulled
77.
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90],
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8.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.
1301
Lac and Shellac
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.
1905
Pappad
97.
1905
Bread (branded or otherwise
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dur, Alta
108.
3825
Municipal waste, sewage sludge, clinical waste
109.
3926
Plastic bangles
110.
4014
Condoms and contraceptives
111.
4401
Firewood or fuel wood
112.
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113.
4802/4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.
4817/4907
Postal items, like envelope, Post card etc., sold by Government
115.
48/4907
Rupee notes when sold to the Reserve Bank of India
116.
4907
Cheques, lose or in book form
117.
4901
Printed books, including Braille books
118.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119.
4903
Children's picture, drawing or colouring books
120.
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121.
5001
Silkworm
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hinery]
138.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139.
8803
Parts of goods of heading 8801
140.
9021
Hearing aids
141.
92
Indigenous handmade musical instruments
142.
9603
Muddhas made of sarkanda and phoolbaharijhadoo
143.
9609
Slate pencils and chalk sticks
144.
9610 00 00
Slates
145.
9803
Passenger baggage
146.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantika
147.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148.
Kerosene oil sold under PDS
149.
&nbs
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be notified by the Commissioner.
(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1, and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (1), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commission
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authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is mad
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verification of goods being transported on any conveyance has
been done during transit at one place within the State or in any other State, no further
physical verification of the said conveyance shall be carried out again in the State, unless a
specific information relating to evasion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle.-Where a
vehicle has been intercepted and detained for a period exceeding thirty minutes, the
transporter may upload the said information in FORM GST EWB-04 on the common
portal.”;
11. Substitution of Form GST ENR-01,- the existing FORM GST ENR-01 appended to the
said rules shall be substituted by the following, namely :-
“Form GST ENR-01
[See Rule 58(1)]
Application for Enrolment under section 35 (2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
3.
Type of enrolment
(i) War
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and (c)]
7.
Consent
I on behalf of the holder of Aadhaar number
give consent to ââ¬ÅGoods and Services Tax Network” to obtain my details from UIDAI for the
purpose of authentication. “Goods and Services Tax Network” has informed me that identity
information would only be used for validating identity of the Aadhaar holder and will be shared with
Central Identities Data Repository only for the purpose of authentication.
8. List of documents uploaded
(Identity and address proof)
9. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
For Office Use:
Enrolment no
Date-
Signature
Name of Authorised Signatory
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12. Substitution of FORM GST RFD-01.-
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¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 7 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
(i) Assessment
(ii) Provisional
assessment
(iii)
Appeal
(iv)
Authority any
Any other
order
(specify)
ITC accumulated due to inverted tax structure
[clause (ii) of first proviso to section 54(3)]
(f)
On account of supplies made to SEZ unit/ SEZ developer
(with payment of tax)
(g)
On account of supplies made to SEZ unit/ SEZ developer
(h)
(i)
(j)
(without payment of tax)
Recipient of deemed export
Tax paid on a supply which is not provided, either wholly or
partially, and for which invoice has not been issued (tax paid on
advance payment)
Tax paid on an intra-State supply which is subsequently held to be
inter-State supply and vice versa(change of POS)
(k)
Excess payment of tax, if any
(1)
Any other (specify)
8.
Details of Bank
account
Name of
bank
Address of IFSC
branch
âÃâÆâÃâââ¬Ãµ
account
of Account No.
9.
Whether Self-Declaration filed by Applicant u/s 54(4),
if applicable
Yes
No
à ¤®à ¤§
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ered
under this refund claim.
Signature
Name
–
Designation/Status
DECLARATION
[rule 89(2)(g)]
(For recipients of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have been
à ¼â⬹à ¼â⬹à ¼â⬹à ¼â⬹à ¼â⬹à ¼â⬹à ¼â⬹à ½¦
970 (16)
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reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which
refund is being claimed and the amount does not exceed the amount of input tax credit
availed in the valid return filed for the said tax period.
Signature
Name –
Designation Status
SELF-DECLARATION
[rule 89(2)(1)]
I
(Applicant) having GSTIN/ temporary Id
-> solemnly affirm
and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest,
or any other amount for the period fromto-, claimed in the re
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f first proviso to section
54(3)]
(Amount in Rs.)
Turnover of
inverted rated
supply of goods
Tax payable on
such inverted
rated supply of
Adjusted
total turnover
Net input tax
credit
goods
2
3
4
Statement-2 [rule 89(2)(c)]
{
Refund Type: Exports of services with payment of tax
Maximum refund
amount to be claimed
[(1ÃÆââ¬â4ÃÆ·3)-2]
5
(Amount in Rs.)
Sr. No.
Invoice details
No.
Date
Value
Integrated tax
Taxable
BRC/FIRC
Integrated tax Integrated tax
Amt.
No.
Date
value
involved in
debit note, if
involved in
credit note, if
Net
Integrated
tax
any
1
2
3
4.
5
6
7
8
9
any
10
(6+9-10)
11
Statement-3 [rule 89(2)(b) and 89(2)(c)]
Refund Type:
Export without payment of Tax-Accumulated ITC
(Amount in Rs.)
Sr. No.
Invoice details
No.
Date
Value
Goods/
Services
EGM Details
Ref No. Date
1 2 3 4 (G/S) 6 7 8 9 10 11 12
Shipping bill/ Bill of export
Port code No. Date
BRC/ FIRC
No.
Date
Statement-3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
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/ Services Shipping bill/ Bill of export/ Endorsed|
invoice no.
(G/S)
Sr. No.
No.
Date
Value
1
2
3
4
5
No.
6
Date
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit or SEZ developer without payment of tax
(accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated Net input tax credit
supply of goods and
Adjusted total
turnover
Refund amount
(1ÃÆââ¬â2ÃÆ·3)
services
1
2
3
4
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Statement-6 [rule 89(2)(i)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)
Order Details (issued in pursuance of Section 77 (1) and (2), if any: Order No:
Order Date:
GSTIN/
UIN
Details of invoices covering transaction considered as intra-State /
inter-State transaction earlier
(Amount in Rs.)
970 (19)
Transaction w
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countant:
Name:
Membership Number:
Place:
Date:
970 (20)
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Note This Certificate is not required to be furnished by the applicant, claiming refund under clause
(a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
Instructions –
1. Terms used:
Integrated goods and services tax
(a) B to C:
From registered person to unregistered person
(b) EGM:
Export General Manifest
(c) GSTIN:
Goods and Services Tax Identification Number
(d) IGST:
(e) ITC:
(f) POS:
(g) SEZ:
(h) Temporary ID:
Temporary Identification Number
(i) UIN:
Input tax credit
Place of Supply (Respective State)
Special Economic Zone
Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through
return or by filing application.
3. Debi
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ement-1, refund claim will be based on supplies reported in GSTR-
1 and GSTR-2.
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970 (21)
âÅâââ¬Å 11. BRC or FIRC details will be mandatory where refund is claimed against export of
services details of shipping bill and EGM will be mandatory to be provided in case of export
of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per
the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ
developer without payment of tax shall be worked out in accordance with the formula
prescribed in rule 89(4).
15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as
defined in rule 89(4
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Notes:
1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at
four digit level for taxpayers having annual turnover above five crore rupees in the
preceding financial year.
2. Transport Document number indicates Goods Receipt Number or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See Rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
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detention
Approximate Location
of detention
Period of detention
Name of Officer in- (if known)
charge
Date
Time
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
Date:
WIN
Serial No. of Invoice
Date of Invoice
GSTIN or UIN, if
Details of Recipient (Billed to) Details of Consignee (Shipped to)
available
Name
Address
State (name and code)
Type of supply –
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
Export
Supplies made to SEZ
Deemed export
GSTIN of TDS Authority
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970 (25)
Sr.
Description HS
Qty. Uni
Price
Tota
No.
of Goods
N
t
(per
1
Discoun
t, if any
Taxabl
e value
Central tax
State or UT
tax
Integrated
tax
Cess
unit)
valu
Rate Amt.
Rate Amt.
Rate Am
Ra
A
e
t.
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