GST – States – F.A-3-38-2018-1-V-(98) – Dated:- 15-11-2018 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, Dated 15th November, 2018 No. F.A-3-38-2018-1-V-(98).-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 hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENT They shall come into force on the date of their publication in the Official Gazette. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:- (4B) Where the person cla
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tober, 2017, published Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax .credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted, . 3, In the said rules, in rule 96, for (10), the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have- (a) received supplies on which the benefit of the Government of India, Ministry of this department Notification No. F-A 3-74-201
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