The Madhya Pradesh Goods and Services Tax Rules, (Amendment), 2017
F.A-3-29-2018-1-V-(79) Dated:- 20-9-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
\nMantralaya, Vallabh Bhawan, Bhopal
\nBhopal, Dated 20th September, 2018
\nNo. F.A-3-29-2018-1-V-(79).-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 make the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
\nSave as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
\nAMENDMNETS
\n2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-
\n“Provided that where the person instead of replying to the notice served under sub-rule (1) fo<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ause (E), the following clause shall be substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n business place of job work = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s (+) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r than B above) under the provisions of the Act = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n me of Authorised Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . Table 6C of FORM GSTR-1 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be declared here. Ideally, this amount should be zero. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vious financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n red here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n port of services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Paid = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Madhya Pradesh Goods and Services Tax Rules, (Amendment), 2017F.A-3-29-2018-1-V-(79) Dated:- 20-9-2018 Madhya Pradesh SGSTGST – StatesMadhya Pradesh SGSTMadhya Pradesh SGSTCommercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, Dated 20th September, 2018 No. F.A-3-29-2018-1-V-(79).-In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), … Continue reading “The Madhya Pradesh Goods and Services Tax Rules, (Amendment), 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14847","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14847"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14847\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n'(E) “Adjusted Total Turnover” means the sum total of the value of-
\n (a) the turnover in a State or a Union territory, as defined under clause (112) of Section 2, excluding the turnover of services; and
\n (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding-
\n (i) the value of exempt supplies other than zero-rated supplies; and
\n (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.'.
\n6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
\n“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have –
\n (a) received supplies on which the benefit of the this department notification No. F-A-3-74-2017-1-V-(137) <\/p>\n
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\n8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-
\n“FORM GST REG-20
\n[See rule 22(4)]
\nReference No. –
\nDate –
\nTo
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No. Date-
\nOrder for dropping the proceedings for cancellation of registration
\nThis has reference to your reply filed vide ARN – dated – in response to the show cause notice referred to above. Upon consideration of your reply and\/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:
\ntext
\nor
\nThe above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of Section 29 of the Madhya Pradesh Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full pa<\/p>\n
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\n(A) Details of inputs\/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
\nGSTIN\/ State of job worker if unregistered
\nChallan No. issued by job worker under which goods have been received back
\nDate of challan issued by job worker under which goods have been received back
\nDescription of goods
\nUQC
\nQuantity
\nOriginal challan No. under which goods have been sent for job work
\nOriginal challan date under which goods have been sent for job work
\nNature of job work done by job worker
\nLosses & wastes
\nUQC
\nQuantity
\n1
\n2*
\n3*
\n4
\n5
\n6
\n7*
\n8*
\n9
\n10
\n11
\n(B) Details of inputs \/ capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes:
\nGSTIN\/State of job worker if unregistered
\nChallan No. issued by job worker under which goods have been received back
\nDate of challan issued by job worker under which goods have be<\/p>\n
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\n2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.
\n3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
\n6. Verification
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\nSignature
\nName of Authorised
\nPlace
\nSignatory ………
\nDate
\nDesignation\/
\nStatus…………………
\n“.
\n10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:-
\n“FORM GSTR-9
\n(See rule 80)
\nAnnual Return
\nPt. I
\nBasic Details
\n1
\nFinancial Year
\n2
\nGSTIN
\n3A
\nLegal Name
\n3B
\nTrade Name (if any)
\nPt. II<\/p>\n
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\nL
\nSupplies \/ tax reduced through Amendments (-)
\nM
\nSub-total (I to L above)
\nN
\nSupplies and advances on which tax is to be paid (H + M) above
\n5
\nDetails of Outward supplies on which tax is not payable as declared in returns filed during the financial year
\nA
\nZero rated supply (Export) without payment of tax
\nB
\nSupply to SEZs without payment of tax
\nC
\nSupplies on which tax is to be paid by the recipient on reverse charge basis
\nD
\nExempted
\nE
\nNil Rated
\nF
\nNon-GST supply
\nG
\nSub-total (A to F above)
\nH
\nCredit Notes issued in respect of transactions specified in A to F above (-)
\nI
\nDebit Notes issued in respect of transactions specified in A to F above (+)
\nJ
\nSupplies declared through Amendments (+)
\nK
\nSupplies reduced through Amendments (-)
\nL
\nSub-Total (H to K above)
\nM
\nTurnover on which tax is not to be paid (G + L above)
\nN
\nTotal Turnover (including advances) (4N + 5M – 4G above)
\n Pt. III
\nDetails of ITC as declared in returns filed during the financial year\n<\/p>\n
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\nI
\nSub-total (B to H above)
\nJ
\nDifference (I – A above)
\nK
\nTransition Credit through TRAN-I (including revisions if any)
\nL
\nTransition Credit through TRAN-II
\nM
\nAny other ITC availed but not specified above
\nN
\nSub-total (K to M above)
\nO
\nTotal ITC availed (I+N above)
\n7
\nDetails of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
\nA
\nAs per Rule 37
\nB
\nAs per Rule 39
\nC
\nAs per Rule 42
\nD
\nAs per Rule 43
\nE
\nAs per section 17(5)
\nF
\nReversal of TRAN-I credit
\nG
\nReversal of TRAN-II credit
\nH
\nOther reversals (pl. specify)
\nI
\nTotal ITC Reversed (A to H above)
\nJ
\nNet ITC Available for Utilization (6O – 7I)
\n8
\nOther ITC related information
\nA
\nITC as per GSTR-2A(Table 3 & 5 thereof)
\nB
\nITC as per sum total of 6(B) and 6(H) above
\nC
\nITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but avail<\/p>\n
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\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\nSupplies\/tax declared through Amendments (+) (net of debit notes)
\n11
\nSupplies\/ tax reduced through Amendments (-) (net of credit notes)
\n12
\nReversal of ITC availed during previous financial year
\n13
\nITC availed for the previous financial year
\n14
\nDifferential tax paid on account of declaration in 10 & 11 above
\nDescription
\nPayable
\nPaid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nPt. VI
\nOther Information
\n15
\nParticulars of Demands and Refunds
\nDetails
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\nInterest
\nPenalty
\nLate Fee\/Others
\n1
\n2
\n3
\n4
\n5
\nA
\nTotal Refund claimed
\nB
\nTotal Refund sanctioned
\nC
\nTotal Refund Rejected
\nD
\nTotal Refund Pending
\nE
\nTotal demand of taxes
\nF
\nTotal taxes paid in respect of E above
\nG
\nTotal demands pending out of E above
\n16
\nInformation on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis
\nDetails
\nTaxable Value
\nC<\/p>\n
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\nDesignation \/ Status
\nPlace
\nDate
\nInstructions: –
\n1. Terms used:
\na.
\nGSTIN:
\nGoods and Services Tax Identification Number
\nb.
\nUQC:
\nUnit Quantity Code
\nc.
\nHSN:
\nHarmonized System of Nomenclature Code
\n2. The details for the period between July 2017 to March 2018 are to be provided in this return.
\n3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows:
\nTable No.
\nInstructions
\n4A
\nAggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along wi<\/p>\n
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\n4F
\nDetails of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
\n4G
\nAggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details.
\n4I
\nAggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up<\/p>\n
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\n5D,5E and 5F
\nAggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here.
\n5H
\nAggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
\n5I
\nAggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
\n5J & 5K
\nDetails of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
\n5N
\nTotal turnover including the sum of all th<\/p>\n
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\n6C
\nAggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
\n6D
\nAggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FO<\/p>\n
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\n6K
\nDetails of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
\n6L
\nDetails of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
\n6M
\nDetails of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here.
\n7A,7B, 7C, 7D,7E, 7F,7G and7H
\nDetails of input tax credit reversed due to ineligibility or reversals required under rules 37, 39,42 and 43 of the Madhya Pradesh Goods and Services Tax Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FO<\/p>\n
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\n8E & 8F
\nAggregate value of the input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D.
\n8G
\nAggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.
\n8H
\nThe input tax credit as declared in Table 6E shall be auto-populated here.
\n8K
\nThe total input tax credit which shall lapse for the current financial year shall be computed in this row.
\n5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.
\n6. Part V consists of particulars of transactions for the prev<\/p>\n
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\n13
\nDetails of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details.
\n7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:-
\nTable No.
\nInstructions
\n15A, 15B, 15C and 15D
\nAggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggreg<\/p>\n
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\n16C
\nAggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
\n17 & 18
\nSummary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto₹ 5.00 Cr and at four digits' level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17.
\n19
\nLate fee will be payable if annual return is filed after the due date.
\nFORM GSTR-9A
\n(See rule 80)
\nAnnual Return (For Composition Taxpayer)
\nPt. I
\nBasic Details
\n1
\nFin<\/p>\n
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\nD
\nNet Tax Payable on (A), (B) and (C) above
\n8
\nDetails of other inward supplies as declared in returns filed during the financial year
\nA
\nInward supplies from registered persons (other than 7A above)
\nB
\nImport of Goods
\nPt. III
\nDetails of tax paid as declared in returns filed during the financial year
\n9
\nDescription
\nTotal tax payable
\n Paid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nLate fee
\nPenalty
\nPt. IV
\nParticulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
\nDescription
\nTurnover
\nCentral Tax
\nState Tax\/UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n10
\nSupplies \/ tax (outward) declared through Amendments (+) (net of debit notes)
\n11
\nInward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)
\n12
\nSupplies \/ tax (outward) reduced through Amendments (-) (net of credi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1
\n2
\n3
\nA
\nCentral Tax
\nB
\nState Tax
\nVerification:
\nI 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 there from and in case of any reduction in output tax liability the benefit thereof has been\/will be passed on to the recipient of supply.
\nSignature
\nName of Authorised Signatory
\nDesignation \/ Status
\nDate
\nPlace
\nInstructions: –
\n1. The details for the period between July, 2017 to March, 2018 shall be provided in this return.
\n2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :-
\nTable No.
\nInstructions
\n5
\nAggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpay<\/p>\n
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\n7C
\nAggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
\n8A
\nAggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
\n8B
\nAggregate value of all goods imported during the financial year shall be declared here.
\n4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY, 2017-18, the transactions declared in April to September 2018 for the FY, 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are<\/p>\n
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\n15E, 15F and 15G
\nAggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
\n16A
\nAggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.
\n16B
\nAggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for fill<\/p>\n
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