The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017,
FA-3-70\/2017-1-V-(127) Dated:- 13-10-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
\nMantralaya, Vallabh Bhawan, Bhopal
\nBhopal, the 13th October 2017
\nNo. FA-3-70\/2017-1-V-(127).- In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
\n1. They shall come into force on the date of their publication in the Official Gazette.
\n2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, –
\n(i) in rule 3, <\/p>\n
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\n Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
\n(ii) rule 46, the following rule shall be inserted, namely:-
\n “46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;
\n(iii) in rule 54, in sub-rule (2),
\n (a) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted;
\n (b) after th<\/p>\n
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\n(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely.-
\n“6. Zero rated supplies and Deemed Exports
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/Bill of export
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nRate
\nTaxable value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n6A. Exports
\n6B. supplies made to SEZ unit or SEZ Developer
\n6C. Deemed exports
\n“;
\n(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
\n“4. Zero rated supplies made to SEZ and deemed exports
\nGSTIN of recipient
\nInvoice details
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nRate
\nTaxable value
\nTax amount
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n4A. Supplies made to SEZ unit or SEZ Developer
\n4B.<\/p>\n
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