GST – States – 19721-309-21/2018 – Dated:- 26-11-2018 – MADHYA PRADESH ORDINANCE NO.11 OF 2018 THE MADHYA PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018 First published in the Madhya Pradesh Gazette (Extra-ordinary) . dated the November, 2018. Promulgated by the Governor of Madhya Pradesh in the sixty-ninth year of the Republic of India, An Ordinance further to amend the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of2017). Whereas the State Legislature is not in session and the Governor of Madhya Pradesh is satisfied that circumstances exist which render it necessary for him to take immediate action; Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Madhya Pradesh is pleased to promulgate the following Ordinance:- Short title and commencement. 1. (1) This Ordinance may be called the Madhya Pradesh Goods and Services Tax (Amendment) Ordinance, 2018. (2) Save as otherwise provided, the p
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substituted; (b) in clause (16) for the words Central Board of Excise and Customs , the words Central Board of Indirect Taxes and Customs shall be substituted; (c) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:- (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and ; (d) clause (18) shall be omitted; (e) with effect from the 1st day of July, 2017 clause (21) shall be deemed to have been omitted; (f) with effect from the 1st day of July, 2017 clauses (22) to (111) shall be deemed to have been renumbered as clauses (21) to (110) respectively; (g) in clause (35) as so renumbered, for the word, bracket and letter clause (c) , the word, bracket and letter clause (b) shall be substituted; (h) in clause (69) so renumbered, in sub-clause (f), after the word and figure article 371 , the words, figure and letter and article 371J shall be inserted; (i) in clause
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e been inserted; (ii) in clause (c), after the words a consideration , the word and shall be omitted and shall always be deemed to have been omitted; (iii) clause (d) shall be omitted and shall always be deemed to have been omitted; (b) after sub-section (1), the following sub-section shall be inserted and shall always be deemed to have been inserted, namely:- (1A) Where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II. ; (c) in sub-section (3), for the words, brackets and figures sub-sections (1) and (2) , the words, brackets, figures and letter sub-sections (1), (IA) and (2) shall be substituted. Amendment of section 9. 6. In section 9 of the principal Act, for sub-section (4), the following sub-section shall be substituted, namely:- (4) The Government may, on the recommendations of the Council, by notification, specify a clas
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n who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in a State in the preceding financial year or five lakh rupees, whichever is higher. ; (b) in sub-section (2), for clause (a), the following clause shall be substituted, namely:- (a) save as provided in sub-section (1), he is not engaged in the supply of services; . Amendment of section 12 8. In section 12 of the principal Act, in sub-section (2), in clause (a), the words, bracket and figure sub-section (1) of shall be omitted. Amendment of section 13 9. In section 13 of the principal Act, in sub-section (2), the words, brackets and figure sub-section (2) of occurring at both the places, shall be omitted. Amendment of section 16 10. In section 16 of the principal Act, in sub-section (2),- (a) in clause (b), for the Explanation, the following Explanation shall be substituted, nam
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Schedule III, except those specified in paragraph 5 of the said Schedule. ; (b) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted, namely:- (a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa)vessels and aircraft except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft
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ervices or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and (iii) travel benefits extended to employees on vacation such as leave or home travel concession: Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. . Amendment of section 20. 12. In section 20 of the principal Act, in the Explanation, in clause (c), for the words and figure under entry 84, , the words, figures and letter under entries 84 and 92A shall be substituted. Amendment of section 22. 13. In section 22 of the principal Act,- (a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that the Government may, at the reque
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, the following proviso shall be inserted, namely:- Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State. ; (b) in sub-section (2), for the existing proviso, the following proviso shall be substituted, namely:- Provided that a person having multiple places of business in a State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. . Amendment of section 29. 16. In section 29 of the principal Act,- (a) for the marginal heading, the following marginal heading shall substituted, namely:- Cancellation or suspension of Registration. ; (b) in sub-section (l), after clause (c), the following proviso shall be inserted, namely:- Provided that during pendency of the proc
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or more debit notes for supplies made in a financial year shall be substituted. Amendment of section 35. 18 In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:- Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force. . Amendment of section 39. 19. In section 39 of the principal Act,- (a) in sub-section (1),- (i) for the words in such form and manner as may be prescribed , the words in such form, manner and within such time as may be prescribed shall be substituted; (ii) the words on or before the twentieth day of the month succeeding such calendar month or part thereof shall be omitted; (iii) the following proviso shall be inserted, name
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hat no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end of the financial year to which such details pertain, or the actual date of furnishing of relevant annual return, whichever is earlier. . Insertion of section 43A. 20. After section 43 of the principal Act, the following section shall be inserted, namely:- 43A. Procedure for furnishing return and availing input tax credit. (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3)
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ch the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (i) within six months of taking registration; (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed. . Amendment of section 48. 21. In section 48 of the principal Act, in sub-section (2), after the words and figures return under section 39 or section 44 or section 45 , the words and to perform such other functions sha
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ilisation of input tax credit subject to certain conditions. Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment. 49B. Order of utilisation of input tax credit. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax. . Amendment of section 52. 24. In section 52 of the principal Act, in sub-section (9), for the word and figures section 37 , the words and figures section 37 or section 39 shall be subs
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Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise in writing any other officer of State tax to search and seize or may himself search and seize such goods, documents or books or things: . Amendment of section 79. 27. In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:- Explanation.-For the purposes of this section, the word person shall include distinct persons as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25. . Amendment of section 107. In section 107 of the principal Act, in sub-section (6), for clause (b), the following clause shall be substituted, namely:- (b) a sum equal to ten per cent of the remaining amount of
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value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (b) in sub-section (6), for the words seven days , the words fourteen days shall be substituted. Amendment of section 140. 31. With effect from the 1st day of July, 2017, in section 140 of the principal Act,- (a) in sub-section (4), for the opening paragraph, the following paragraph shall be substituted, namely:- A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods, by whatever name called, under the existing law but which are liable to tax under this Act, shall be entitled to take, in his electronic credit ledger,- ; (b) in sub-section (6), for the opening paragraph, the following paragraph shall be substituted, namely:- A registered person, who was either paying tax at a fixed rate or paying under the existing law shall be entitled to take, in his electronic credit ledger, cre
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, for clause (a), the following clause shall be substituted, namely:- (a) Every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. . Amendment of section 143. 33. In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:- Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively. . Amendme
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successive sessions aforesaid, the State Legislature agrees in making any modification in the rule or regulation or in the notification, as the case may be, or the State Legislature agrees that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be. . Amendment of section 174. 36. With effect from 1st day of July, 2017, for section 174 of the principal Act, – (a) in sub-section (2), for clause (f), the following clause shall be substituted, namely:- (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Act or repealed Acts or
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