{"id":7342,"date":"2017-08-05T00:00:00","date_gmt":"2017-08-04T18:30:00","guid":{"rendered":""},"modified":"2017-08-05T00:00:00","modified_gmt":"2017-08-04T18:30:00","slug":"the-madhya-pradesh-goods-and-services-tax-fourth-amendment-rules-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=7342","title":{"rendered":"The Madhya Pradesh Goods and Services Tax Fourth (Amendment) Rules, 2017."},"content":{"rendered":"<p>The Madhya Pradesh Goods and Services Tax Fourth (Amendment) Rules, 2017.<br \/>FA-3-54\/2017-1-V-(86) Dated:- 5-8-2017 Madhya Pradesh SGST<br \/>GST &#8211; States<br \/>Madhya Pradesh SGST<br \/>Madhya Pradesh SGST<br \/>Commercial Tax Department<br \/>\nMantralaya, Vallabh Bhawan, Bhopal<br \/>\nBhopal, the 5th August 2017<br \/>\nNo. 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:-<br \/>\nAMENDMENTS<br \/>\n1. (1) These rules may be called the Madhya Pradesh Goods and Services Tax Fourth (Amendment) Rules, 2017.<br \/>\n(2) Save as otherwise provided, they shall come into force on the d<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121545\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>f exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the dale of time of supply of such services in terms of section 13 of the Act.&#8221;;<br \/>\n(iii) in rule 44, with effect from 1st July, 2017, for sub-rules (2) and (3), the following shall be substituted, namely:-<br \/>\n&#8220;(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.<br \/>\n(iv) in rule 46, for the third proviso, the following proviso shall&#39; be substituted, namely:-<br \/>\n&#8220;Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement &#8220;SUPPLY<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121545\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>as been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.<br \/>\n(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2-<br \/>\n(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;<br \/>\n(b) the registere<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121545\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Madhya Pradesh Goods and Services Tax Fourth (Amendment) Rules, 2017.FA-3-54\/2017-1-V-(86) Dated:- 5-8-2017 Madhya Pradesh SGSTGST &#8211; StatesMadhya Pradesh SGSTMadhya Pradesh SGSTCommercial 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=7342\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Madhya Pradesh Goods and Services Tax Fourth (Amendment) Rules, 2017.&#8221;<\/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-7342","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7342","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=7342"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7342\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}