GST – States – FA-3-54/2017-1-V-(86) – Dated:- 5-8-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 5th August 2017 No. F-A-3-54-2017-1-V-(86). 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 further amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017 namely:- AMENDMENTS 1. (1) These rules may be called the Madhya Pradesh Goods and Services Tax Fourth (Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, (i) in rule 24, with effect from 22nd July, 2
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es for the dale of time of supply of such services in terms of section 13 of the Act. ; (iii) in rule 44, with effect from 1st July, 2017, for sub-rules (2) and (3), the following shall be substituted, namely:- (2) The amount as specified in sub-rule (1) shall be determined separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. (iv) in rule 46, for the third proviso, the following proviso shall' be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPLY TO UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY. TO SEZ UNIT OR SEZ DEVELOPE
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mmon portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART-B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part-B Of the return in FORM GSTR-3 based on the discrepancies, if any between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his t
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