The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017
FA-3-91\/2017-1-V-(159) Dated:- 21-12-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
\nMantralya, Vallabh Bhawan, Bhopal
\nBhopal, 21st December 2017
\nNo. FA-3-91\/2017-1-V-(159).- 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 further amends 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,
\n(i) 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
\nCentral Tax
\nState\/UT Tax
\nCess
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nRate
\nTaxable Value
\nAmt.
\nRate
\nTax<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n A, the following Statement shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplies” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017FA-3-91\/2017-1-V-(159) Dated:- 21-12-2017 Madhya Pradesh SGSTGST – StatesMadhya Pradesh SGSTMadhya Pradesh SGSTCommercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, 21st December 2017 No. FA-3-91\/2017-1-V-(159).- In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of … Continue reading “The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 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-9997","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9997","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=9997"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9997\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n“Statement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\n(Amount in Rs)
\nSl.No.
\nDetails of invoices of outward supplies in case refund is claimed by supplier\/Details of invoices of inward supplies in case refund is claimed by recipient
\nTax paid
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState \/Union Territory Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n;”
\n(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
\nIn case refund claimed by supplier
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
\nSignature
\nName –
\nDesignatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n