ga aaeéz www.govtpressmp.nic.in @ oft Sea TS fren ST THT Fe.
ware 503] dara, quan, fester 30 fearax 2020—Thy 9, Wa 1942 arfutsaca apt Taunt TA, AeA TA, ATTA arora, feat 30 fear 2020 H. WH U 3-47-2020-1-GA (72). TH AHL, meage tea afk dor we aifefrem, 2017 (2017 FI 19) at art 44 al STAT (1) a ary afsa neque area site Sar awe Fram & Fras go BRT ved woah HI WaT HUI EG uftag a facnftet wz, waegra, ga four + afer HH TH U 3-11-2020-1-Uha (43) feat 20 Fete, 2020 9 freafatad deer aed 6, sata -— TH afer %, 30 fata 2020" aint oft wach Gh wT WH 31 Aa 2020" sim ait weq aT
2. va afrgee wt faa, 2020 % 30d fer @ AM] AMT SITET.
Tee & Use & A S aM AeVMAaR, ame. Wi. sfareta, suataa.
arora, feat 30 feast 2020 H. WH U 3-47-2020-1-4.— fae & apes 348% US (3) & aqeeT A ga oN cat afirgat nie Wh T 3-47-2020-1-W4 (72), fate 30 fearax, 2020 a atts arate THT & wer a waeert vated feat ara &.
ae UST AT A aM ATA, an. Ut. sfrarea, svataa.
1005 1006 Heages warqa, feats 30 fearar 2020 Bhopal, date 90/12/2020:
No. F A 3-47/2020/1/V(72) : In exercise of the powers conferred by sub-section (1) of section 44 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), read with rule 80 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the State Government, on the:
recommendations of the Council, hereby makes the following amendment in the this department's notification, No. F A 3-1 1/2020/1/V (43) dated 20 July, 2020, namely:- In the said notification, for the figures, letters and words “30thSeptember, 2020”, the figures, letters and words “31"October, 2020” shall be substituted. oS
2. This notification shall come into force with effect from the 30" day of September, 2020. | By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
agra, frie 30 / 12/2020 PIG Hy 3-81 /2010/1/ 94a (73): Usa BRR, Aeaweer Are Ze Var HT fer, 2017 & fetaq48 So Sofa (4) GARI Wael einer ar water XS EL, aivae FY caret ox, Taaqgannse fast Ar HRA HAH WH Y 3-51 /2019/1/ TF (29) | atora, fate 4 ag 2020 A faraertaa sie Seiler axel Feresaat afte ea ATH,
(i) “fee feretter ae” erech & eet WE “2017- 18 # feat an at Fast at arse TS STE ;
(ii) beep efter a ae ar der ar te erect & seenct “am farce fou” veg saveenta Ree amet;
2. SS HATA FH RATER, 2020 % 30 fea ara se neagte 3 usta & a A ae sreergan, am. Uh. sitarera, soafaa.
HAIG WH Y 3-51 /2020/1/14 : arora, fei 30 / 12/2020 and & vita B orpda aaa 3 avs @) S aguen 4 gw area BH SRR PAP WH Y 3-51 /2020/1/ tid (73), fei 30 feqrR, 2020 oT sido argere worere & wirore B wearer senta Rar oT aeqgast UST A A ae SMTA, am. wh. sftareta, stafaa.
Feages usta, feria 30 feara 2020 1006 (1) Bhopal, Dated 30 /12 /2020 No. F A 3-51/2019/1/V (73): In exercise of the powers conferred by sub-rule (4) of rule 48 of the Madhya Pradesh Goods. and. Services Tax Rules, 2017, the ‘State | Government, on the recommendations of the Council, hereby makes ‘the following further amendments in this department's notification No. F A 3-51/2019/1/V (29) Bhopal date
04.05.2020, namely:-" In the said notification, in the first paragraph, -
(i) for the words “a financial year”, the words and figures “any preceding financial year from 2017-18 onwards” shall be substituted;
(ii) after the words “goods or services or both to a registered person”, the words “or for exports” shall be inserted.
2. This notification shall come into force with effect from the 30" day of September, 2020.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
arava, Praia 30 /12/2020 wa wo we 3-48/2019/1/ 4a (74) : UST MAK, Reamer Area HW Bat HT 2017 Be Fara 46 85 ww ea Gener ve evra ar ST aL GT of eore ar Pre Ox, UaSgERT Se faarat By HOeae HHS TH u $-48,/2018/1/ TS are, foatia, acm 2020 A Reafetet ee ee & aT sare Hira a.
() Vee Heed A, oqepferttr ae” erect & Eater OX “2017- 1 ae farctter ah" aie site ree wien Pt are;
(ii) Gar sepede A, “1 HER, 1020" att att erect & camer oe “1 Rae, 2020" 31 ait seq Uicreenfte fre STE | 2, er HRSA a RAHAT, 2020 & 30 a feat S oe Are STAT Feageg he wae & A A IM srewqa, ame. Wh. sitaraa, scared.
1006 (2) Beye Usa, fea 30 fearat 2020 pas UH U 3-48/2019/1/ ad arora, feaie Bo 7/12/2020 | axa @ oitas @ aque we F we &) Fagen tee ores A aR HAH YH VY 3-48 /2019/1/ a (74), feat 30 feSRX, 2020 HT oh orgare: erocerer stra BY wergarer sett rar se @ memiea 3 wear & ae Bae areegU, ame. th. sirareta, orate.
. a Bhopal, Dated 30 /12 /2020 No. F A 3- 48/2019/ Lv (74): In exercise of the powers conferred by sixth proviso to © rule 46 of the Madhya “Pradesh Goods and Services Tax Rules, 2017, the State.
Government, on the recommendations ‘of the Council, hereby makes the following amendments in this department's ’ notification No. F A. 3-48/2019/1/V (31) Bhopal date
04.05.2020, namely:- ‘In the said notification,— -@ "jn the first paragraph, for the words “a financial year”, the words and figures “any preceding financial year from 2017-18 onwards” shall be substituted;
(ii) in the second paragraph, for the figures, letters and- words «1SIday of October”, the figures, letters and words is SUneey of December” shall be substituted.
2. This notification shall © come into force with effect from the 30! day of September, 2020.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
; / arora, featia 30. /12/2020.
BA UH 3-46 / 2020 /1/ tra (76) . Isa TAR, Ava Aer Ie Tar HT aafOrer, 2017 (2017 ar 19) HY ART 148 GAR Mee eereTat aor sear TA BE, TANI St PRemReait oe, sar ese Satereratt , Bes ALTAR Aro Va BAT HT PTA, 2017 ay feat 48 sa Bra (4) awa les aN B dare aa aa F, Ne Sees SA aoe H Here Hea THE B stors Faw Fras, oe cofeerat & att a wo a areas atch & at 1 HES, 2020 & 31 HER, 2020 ae a FR reagent usta, feat 30 fearat 2020 1006 (3) gid sea wafta ta dors A arte & ate Peat & ater, ernen are wd Sar areaaciine vider ox yeraiteedianguerdh-01 & fave fare arrelts ea BS share . 3 Foe war as iat eo nace) wrest RAT eT aT A IE ST FI agt aan SITET .
2. Se SERIA HH GER, 2020 % 30 § fear 8 a Arar TT meager 3 ToT A AI ALATT am. th. sfrarea, stata.
HHH VP VY 3-46 / 2020 / 1 / Ta tara, Reis 30 /12,/ 2020 aver art Bg one es 6) B oT A eT aeeT A aR quis WE Y 3-46 /2020/1/ ura (76), festa 30 fearax, 2020 OT «A xg oe sor wee se FT Te 6 easter 3 oma % a AT ART, | a. Wi. strana, sara.
co Bhopal, Dated 30./12 /2020 No. FA 3- 46/2020/ LN(76): In exercise of the powers conferred by section 148 of the Madhya |] Pradesh Goods and Services: Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby notifies the registered persons required to prepare the tax invoice in the manner specified under sub- rule (4) of rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017, who have prepared tax invoice in a manner other than the said manner, as the class of persons who shall, during the period from the 1* day of October, 2020 to the 31* day of October, 2020, follow the special procedure s such that the said persons shall obtain an. Invoice Reference Number (IRN) for such invoice by uploading specified particulars in ORM. ‘GST INV-O01on the ‘Common Goods and Services Tax Electronic Portal, within thirty days from the date of such i invoice, failing which the same shall not be treated as an invoice.
2 This notification shall come. into force with effect from the 30! day of: September, 2020.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
1006 (4) Reagest ustaa, feat 30 fearat 2020 arora, fraia 36 / 12/2020 Ue Y 3-48/20200/1/a (77): Ut Ber Acance art HW Bat FT (sreiterat) Hf er7,2020 (2020 aT 2)(faet sah Wad se wee. A Tr 3M HET sar 8) Ar emer 1 #1 so eM (2) SANT Wer eieeral ar TAreT Het EY, 30 3eF,2020 at se athe & wo A saat Hera A aT 2 aT aN 13H soda Mae ret aay, fae aes | penee & usin a a den onterdan, am. di. sitareta, sqaraa.
HA VH Y 3-48 /2020/1/ ud are, fale 30/12/2020 ara & uaa & awa 4s S WS (CG) S agen A gy sea wt aaa wal WH Y 3-48 /2020/1/ ara (77), fee 30/12/2020 HT sroit aryare wera & meaeR S vaqare were fear va z Heyer & Use Ha S ae sneMIqaR, an. ut. sfrareta, stafaa.
Bhopal, Dated -30 /12 /2020 Ne F A 3-48/2020/1/V(77): In exercise of the powers conferred by subsection (2) of section 1 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2020 (2 of 2020), (hereafter in this notification referred to as the said Act), the State Government, hereby appoints , the 30th day of June, 2020, as the date on which the provisions of sections 2 and 13 of the said Act, shall be deemed to have come into force.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
arora, fete 30 12/2020 wa Wh Y 3-49/2017/1/ are (78) : Use AAR, Ataee Are sie Bar Fe 2017 & Feraat 46 & ugar TEER CERT vee enfeerat sar etter aA ET, UAL At aHrA et UR, CaeGaR. ge fase sr Stare sah UH T 3-49-2017-1-a7I(68) sttorer, Feet 3 Sons 2017 F foreerferfeaer ereherer sect & 3rareseer at 1 31er, 2021 & vane, art & fav, fBrrafafe wfSeenfina er, Hees usta, feat 30 fearat 2020. 1006 (5) . .
" ) are dy fat AY ASAT Va Vat Hs)
(1) Q) @) fe Grants sou ah 4
2. Orr aais BIT Safe 6 aed ag wsregipa cals, Braet warot airack et Facter af a Gier as eae cen &, Saat fersalt & arelter Tah GANT ae Peet (aiRtaredepar cascrat Hr arg fet 2) 5 dha 4 sae aN & wir (@) A eee fate A aan Palefeee CaTTET wig a ateet Bt cheer ar sede aa & fare area are BI aeqges 3 UST Hh ATA SB TM IMeMARK, am. wi. sitareta, stata.
pate WHF 3-49 / 2017/1 / Ta ore, feria 30 / 12/2020 a ata # argee sus @ ae 6) or gw eT A apa sia TH g 3-49 /2017/1/4ia (78), fate 30 feerray, 2020 PT chargers wart ore GaRENT eee Pear rf | ere een am. Ut. sitareta, stafaa.
Bhopal, Dated 30 /12 /2020 No.F A 3-49/2017/1/V(78): In exercise of the powers conferred by first proviso to rule 46 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following amendment in this.
department's. notification No. F-A 3-49-2017-1-V (68) Bhopal date 03.07. 2017, namely: - In-the said notification, with effect from the 01% day of April, 2021, for the Table, the following shall be substituted, namely,- 1006 (6) mages Usa, feat 30 fears 2020 “Table Serial | Aggregate Turnover in the Number of Digits of Harmonised Number _ preceding Financial Year : System of Nomenclature ~ (2) Code (HSN Code) | _ _GB) Up to rupees five crore 4 . a 2 more than rupees five crore | a 6
Provided that a registered person having aggregate turnover up to five crore rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.”.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
| | | arora, feat 30 /12/2020 we Uw 3-50/2020/1/T4 (79): Us UL ATT AT 3 aa a (aareeafafer, 2020 (2020 a1 2)(fre ges vena ge atten A 34a aie ferarat wer aa @) AY GT. 1 FF 30 ONT (2) SANT We eferrat ar TAT wee GU,18 AS ,2020 Fl Se ANTS % SI A 34a pera & eer 11 a sade get Art aaa fara HATS | ergest 3 Tere 3 aa Baa STATA, ame. Wi. sfrarera, stataa.
pHig UH 3-50/2020/1/ ma yore, feat Bo / 12/2020 aa @ afar H spose 48 H WS (a) 3 aR A Ea anata Ht area wai WH T 3-50 /2020/ 1/44 (79), feria 30 feaFaR, 2020 FT qeqgee a Wee & ATS AM SeMTAK, am, Wi. sitarera, soafaa.
yeages usa, feat 30 fearaxt 2020 1006 (7) . Bhopal, Dated 30 /12 /2020 Ne F A 3-50/2020/1/v(79): In exercise of the powers conferred by subsection (2) of section 1-of the Madhya Pradesh Goods and Services ‘Tax (Amendment) Act, 2020 (2 of 2020), (hereafter in this notification referred to as the said Act), the State Government, hereby, appoints the 18" day of May, 2020, as the date on. which the provisions of séctions 11 of the said Act, shall be deemed to. have come into force. : | By order and in the name of the Governor of Madhya Pradesh, R.-P. SHRIVASTAVA, Dy. Secy.
arora, fester 30 /12/2020 Bui WH U 3-57/2020/1/Ae (82) : UST UHR, HAAG Are ar Bat we (feta Pate) aiftran, 2019 (2020 wT 1) (SRA Seer Vane Se sified A Ta ofOFAS Sel WA @) Ht UT 1 # ST URI (2) GR Vad Marat Hr war wed ET 10 Adax, 2020 @I Ga ante & eT A Rraat sad afer a unt 7 & sade vga St, Pad wet 21 Hees & wea & A A TM SeWMAaRK, ame, Wh. sitareta, soefaa.
pat WH U 3-57 /2020/1/ a ara, featie 30 /12/2020 ard } Gur aqede sag S ave (@) ogee 4 ga ae a area Hie TH Y 3-57 /2020/1/ 4 (82), fasig 30/12/2020 a aiteit arqare Usa & wor S vagars weer fear ora e Hee UT HAA S TM SMTA, am. ut. sitaraa, scataa.
Bhopal, date 30 /12/2020 No. F A 3-57/2020/1/V (82) : In exercise of the powers conferred by subsection (2) of section 1 of the Madhya Pradesh Goods and Services Tax (Second Amendment) Act, 2019 (1 of 2020), (hereafter in this notification referred to as the said Act), the State Government, hereby appoints the 10™ day of November, 2020, as the date on which the provisions of sections 7 of the said Act, shall come into force.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
1006 (8) Aeqges usaa, featar 30 fearat 2020 afora, aia 30 /12/2020 PHI Wer U 3-59/2020/1 Ura (83) : UST WHR, HAVEN Ae sie ar He sifefaa, 2017 (2017 @ 19) (Ra ge aftgen A gas wea var ao HET Tag) FT UNT 39 a goer (7) & age & wey ufsa at 39 Ht Toure (1) & Wgw ERI vad waa wl WENT Sa By, aug at foal ay, ta eipd cafeaal oi, wl wt ualpa Are.
atx Var wr afOPan, 2017 (2017 wT 13) a er 14 A fee cafes 8 faz fore udadl fda af 4 oa ets wou ap or Ha sad 2 aft freA Awe Are sR Sar ox Pras, 2017 (BR se afer A see usa var Poa wer TT) & Fra ie & sohan (1) & ona wae Bare ® fu fant aed wet oT feed G7 Fz, wa afd & af & wo a aftata aed 2 ot Pafefea af ok Peet & oni Taegu, GAY, 2021 8 uate Aare & fu fool afea ett sik vad afar st ERT 39 Bt BUENT (7) & UGH F sqER velo HT A eer ae aT Tas He, safe.
(i) T wer & va at akka wt qdadf are & fee zie fae afea et oT gat 8;
(i) Get Baca oT va UE aR we fe THz, aVl F Hfawadf wx saftal & fee sas Flores & gare Rae aie et <EF, aAk 8 See Sa ef |
(2) BE wettea cota Brat pa onad feet fade af a fore & dhe ote ads wou & after a one 2, dt ae Teradf Pare & ved are B Fate ster w faa aed ea & fag oa set eT |
(3) AA aot & Kin (2) A Ae af & omnia am aed weietpa cafsr & fer, PRT saaex, 2020 Ht HX raft & fee faa 30 7arax, 2020 I a Gad We ahaa ax a ® ue wen mem fe oda vad Past & fran oie & soras (1) & aed Sea Bot eu (3) F aurstena Pawo & arse a Safa one we afer Het a fer FT 2:- : Bvt we. Uercipd ated wT at Guen War faded
(1) (2) (3)
1. | eirdiga safer fre pa ona 1.5 aus way TH arity erat 2, fret oe fda af A aohe sree we eT Heactar-1 ahaa fen s |
2. | eertea ofea Pret Pa enad 1.5 wads way aw | Ase feat 2, rea ag fadta af A mite ane ww wed sieadtam-1 aaa fra e | 3 | tordipa ated ferer pa stad qdadt fata av Wy | tate taxi , 15 wie ve a afie sk 5 ets wae! OL Weqges Ustqa, featar 30 fears 2020 1006 (9)
(4) SR eet & My (2) & oraia amt aa wigs aes, 5 fedaz2020 F 31 sraai2021 ae oat & dk war tia we edaine wa a fowice fae saci wed z | |
2. 38 aftaeat wi ada, 2020 & 10 F fet SV AP] APT STEM!
neat & wera % am 8 an aaER, am. Wl. sitarea, svafeaa.- HMA WH VY 3-59 /2020/1/ 4d arora, fete 30 /12/2020 ara & Heart o aqade ve S wre (9) S ages 3 gH one a SRT WHI YH Y 3-59/2020/1/ AA (83), fete 30/12/2020 oT sitet aa Usa S MRO s vaqerr wae fear va B aeages & Ue H A S aM srewqan, am. Ut. sitarcaa, stata.
Bhopal, date30/12/2020 No. F A 3-59/2020/1/V (83) : In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons, other than a person referred to in section 14 of the Integrated Goods and .
Services Tax Act, 2017 (13 of 2017), having an aggregate turnover of up to five crore rupees in the preceding financial year, and who have opted to furnish a return for every quarter, under subrule (1) of rule 61A of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) as the class of persons who shall, subject to the following conditions and restrictions, furnish a return for every quarter from January, 2021 onwards, and pay the tax due every month in accordance with the proviso to sub-section (7) of section 39 of the said Act, namely:—
(i) the return for the preceding month, as due on the date of exercising such option, has been furnished:
(ii) where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same.
(2) A registered person whose aggregate turnover crosses five crore rupees during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter.
(3) For the registered person falling in the class specified in column (2) of the Table below, who have furnished the return for the tax period October, 2020 on or before 30° November, 2020, it shall be deemed that they have opted under sub-rule (1) of rule 61A of the said rules for the monthly or quarterly furnishing of return as mentioned in column (3) of the said Table:- 1006 (10) Feages usr, featar 30 feast 2020 Table Sl. No. 7 Class of registered person Deemed Option
(1) (2) (3)
1. Registered persons having aggregate turnover of up to Quarterly return - 1.5 crore rupees, who have furnished FORM GSTR- 1 on quarterly basis in the current financial year
2. Registered persons having aggregate tumover of up to Monthly return
1.5 crore rupees, who have furnished FORM GSTR- 1 on monthly basis in the current financial year
3. Registered persons having aggregate turnover more Quarterly return than 1.5 crore rupees and up to 5 crore rupees in the preceding financial year « (4) The registered persons referred to in column (2) of the said Table, may change the default option electronically, on the common portal, during the period from the 5th day of December, 2020 to the 31% day of January, 2021.
2. This notification shall be deemed to come into force with effect from the 10" day of November, 2020.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
straret, fear 30 /12/2020 wri UH T 3-58/2020/1/aTe (84) : Tess BUR, Aeawee Are six Gat we afOferaa, 2017 (2017 aT 19) Gra ga aftrauer Hse oer sae Hier ser eT e) HT srr 148 Heater emer 39 FT ST UAT (7) SANT wee eeerat aor seater sea Ee, SAI cme wx, saa MBean A err 39 A so amr (1) & TeqH & aha Hala oath & MaTqUat Toa ar sdagite aa aae A oon aes See AIA A emer 39 FY Sq OMT (7) EGS aeelher oem HT ar Hays BL THA -- Gy sagt Premoth enas arere oe aaa A are Baal et Pare & fare aah saectinnn wae Sart wera Hed ae arfed aor Sette wleteret AT .
Ti) et Reco after arere ae cafe A ore B aah archer Pach rare Sie pret a Pre acon AF saag rien ae ao TRL Hae HC atfeles (#) ema & ued AG & fae, agi gaa are & fae seagiae aed cat TT “ saagiiter vert dare & waar, ae apfter & fare sates ar ster FL aes PS act Cl Ree wis, feat 30 fearax 2020 1006 (11)
(a) Para & at are & fe ae Bare & ved att oat are & fae gdagian ae Sa at aris seat Soe A waren, eich we eae fore vat & a a at after Her ser &, agi tet aS THT oT awar area at at wT Weg ve sit fe wsedpa cata sara fate ufwar & fee oa agt ger sie saa Yad tS Ara Fr PT ar srafer & fore fear arferer aet Ar FI easéraror - sa aftkqeen & walort & fae, "or ar aaft" ve A ag at Hae afta & Farad ag eae a ara oe er & we ara aie Reo a aN he z1
2. ae aiken 1 seat, 2021 a vga eth Fe hb WIT h AA FY TM BCMA, a. Uh. sftarea, stafaa.
WAH WH V 3-58 /2020/1/ TF aoe, fie Zo /12/2020 aARd @ Ura G sqasa 348 S GS 3) H agen 4 ge sew a aT HA Vo UY 3-58 /2020/1/ ta (84), feata 30/12/2020 aT sunt WANs WUT H THR S vagerr wake fear ara s TeV & UMTS HAT A ATM saeMqA, am. Ut. sftareaa, scafaa.
Bhopal, date 30/12/2020 No. F A 3-58/2020/1/V (84) : In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof, as the class of persons who may, in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to, -
(i) thirty five percent of the tax liability paid by debiting the electronic cash ledger in the return for the _ preceding quarter where the return is furnished quarterly; or
(ii) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly:
Provided that no such amount may be required to be deposited-
(a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ;
1006 (12) Aeagen ws, featar 30 fearat 2020 .
(b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability:
Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month.
Explanation- For the purpose of this notification, the expression “a complete tax period” means a tax period in which the person is registered from the first day of the tax period till the last day of the tax period.
2. This notification shall come into force with effect from the 1“ day of January, 2021.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
afrarer , featee-30 /12/2020 SHUT WH U 3-51/2019/1/UTe (85) od MRR, AAT Ara she Sar He FGA, 2017 faa 48 & Bo aa (4) SRI Wee RUaera aor APT HAM gy, Ghee gt RcprAeAH R, Tg Srey, Se SUM St aiftkgern satay wer v 3-51/2019/1/te (29) Hore, FeAfer 04 FS, 2020 F Prafafad six dae pect 8, stata:- Sad SRT A, We aged F, 01 ora 2021 B WUT, Bes “Tha Th als Va” we QUA WR weg "Up UM pets Sue oil fos aa | Regge FH WIT HAA A TA SeMAAK,
3mm. Wi. sitareda, svaraa.
wai WH 3-51 /2019/1/ tia arora, aie 30 /12/2020 ard & wnat & aqeada 4a S Gs (9) & ageer 4 ga ag a aR wie WH Y 3-51/2019/1/ Aa (85), ferte 30/12/2020 OF ofthat arqara wore & wile S vagera werk far ore eI Heme & Waa H A S aM seVqae, a. Wh. strana, scafaa.
Bhopal, date 30/12/2020 No. F A 3-51/2019/1/V (85) : In exercise of the powers conferred by sub-rule (4) of rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. FA 3-51/2019/1/V (29) Bhopal date 04.05.2020, namely:- In the said notification, in the first paragraph, with effect from the 1* day of January, 2021, for the words “five hundred crore rupees”, the words “one hundred crore rupees” shall be substituted. By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
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Bhopal, Dated 30/12 /2020 F A 3-42/2019/1/V(80): In exercise of the powers conferred by sub-section (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. F "A= 3-42/2017/1/V (53) Bhopal date 30.06.2017, namely:- 1006 (14) Reger wera, feat 30 fearat 2020 In the said notification, in the Table, after serial number 19B and the entries relating thereto, the following shall be inserted namely:- “19C | 9965 , Satellite launch services supplied by Indian Space |. Nil Nil?
Research Organisation, Antrix Corporation ‘Limited © or New Space India Limited.
2. This notification shall come into force with effect from the 16* day of October, 2020.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
frre, wreata Gen den el UAH, Aeaeer Ere Mehl kl HTT, arora B Aika ae wei srd— 2020.