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(viii) wet sfewdl amv-4 4, seer WO 9 & wend Pirafeied sian Pear "10. stemS, 2017 & Facax, 2017 atk Haga, 2017 & fedae, 2017 we Hafel & fore Soh 4 Fr wa HO 4H eda sel Sr ores") weagee a wet & a a ae sea, STS UT, staf. Woe, feria 13 AAA 2017 wh. Wh U 3-70-2017-1-Wra.— ana Gia & spee 348 BVE (3) & sya A, ga ama at SRT HAH Wh TC 3-70-2017-1-W (127), fete 13 Aaa 2017 BI Bist styaTE Ware & wlser A waagrr wari fear stat z. FEAT UIT A ST TM SMTA, THU UA, stata. 1108 (2) FeTIT Us, fetta 13 Aaa 2017 Bhopal, the 13th October 2017 No. F A 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:-
1.
2. They shall come into force on the date of their publication in the Official Gazette. In the Madhya Pradesh Goods and Services Tax Rules, 2017, -
(i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- “GA) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been. granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31% day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
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 furnsih
(ii) after tule 46, the following rule shall be inserted, namely:- - “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.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted; , . (b) after the words “by whatever name called”, the words “for the supply of services made during a month at the end of the month” shall be inserted;
(iv) in rule 62, in sub-rule (1), the following proviso shall be inserted, namely:- HeAIeM UIA, Toxic 13 AHH 2017 1108 (3) “Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.”;
(v) i in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely - “6. Zero rated supplies and Deemed Exports . GSTIN of Invoice details Shipping bill/ Bi of export Integrated Tax Cess recipient , No. Date Value No. Date Rate | Taxable | Amt. _ value . 1 2 3 4 5 6 7 | 8 9 10
6A. Exports
6B. Supplies made to SEZ unit or SEZ | Developer
6C. Deemed exports ”,
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- “4, Zero rated supplies made to SEZ and deemed exports _GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value | Rate Taxable value _ Tax amount 1 2 3 4 5 6 7
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports - 9% 1108 (4) Hee Tea, feria 13 Sees 2017
(viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:- - “10. For the tax period July, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished.” . By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy. Praia, Weal qT a Saar wea, sere EM Mal Hala YRC, Hoe A Yfka Ger wa ed—2017.