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HEATER fais 26 STR 2021 9 (33) Bhopal, the 26" August 2021 No, F A 3-34/2019/1/V (54) : In exercise of the powers conferred by section 14 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENT Save as otherwise provided in these rules, they shall deemed to have come into effect from dated 18° July, 2019.
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, in sub-rule (1A),-
(a) after the words "A person applying for registration to", the words "deduct or" shall be inserted;
(b) after the words "in accordance with the provisions of", the words and figures "section 51, or, as the casemay be," shall be inserted.
3, In the said rutes, in rule 46, in the fourth proviso, with effect from the 1" day of September, 2019, after the words "Provided also that a registered person", the words ", other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films inmultiplex screens," shall be inserted.
4, In the said rules, in rule 54, after sub-rule (4), with effect from the 1* day of September, 2019, the following sub-rule shall be inserted, namely:- "(4A) A registered person supplying services by way of admission to exhibition of cinematograph films inmultiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46;
Provided that the supplier of such service in a screen other thanmultiplex screens may, at his option, follow the above procedure.".
698 (34) mayer worms, 26 STAT 2021
5. In the said rules, after rule 83A, with effect from such date as may be notified by the State Government, the following rule shall be inseried, namely:- "$3B, Surrender of enrolment of goods and services tax practitioner.-
(1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.
(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.".
6. In the said rules, in rule 138E, in the first proviso,-
(a) after the words "Provided that the Commissionermay,",the words, letters and figures "on receipt of an application from a registered person in FORM GST EWB-05," shall be inserted;
(b) after the words "reasons to be recorded in writing, by order",the words, letters and figures "in FORM GST shall be inserted,
7. In the said rules, after FORM GST PCT -05, with effect from such date as may be notified by the State Government, the following forms shall be inserted, namely:- "FORM GST PCT-06 [See rule 83B] APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER 1, GSFP Enrolment No.
2. Name of the GST Practitioner <Auto Populated>
3. Address <Auto Populated> 4, Date ofeffect of cancellation of enrolment I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted below:
1 2 3 DECLARATION The above declaration is true and correct to the best ofmy knowledge and belief. I undertake that I shall continue to be liable for my actions as GST Practitioner before such cancellation.
eaves wars, feats 26 2021 9 (35) (SIGNATURE) Place:
Date FORM GST PCT-07 [See rule 83B] ORDEROF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAXPRACTITIONER 1, G3STP Enrolment No.
2. Nameof the GST Practitioner <Auto Populated>
3. Address <Auto Populated> 4, No. andDate ofapplication §. Date of effect of cancellation of enrolment DECLARATION This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from (SIGNATURE) Place:
Date: ".
8. In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:- "Statement SB (role 89(2)(g)] Refund Type: On account ofdeemed exports (Amount in Rs) SL. Details of invoices/credit notes/debit Tax paid No, notes ofoutward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN No. Type Central State Cess of the (nvoice/ Tax Tax Taxable Credit /Unionsupplier Date integrated Value Note/ Tax territory Debit Tax Note) 1 2 3 4 5 6 q 8 9 10 3
9. In the said rules, in FORM GST RFD-01A,in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:- 698 (36) Heed 26 2021 "Statement SB [rule 89(2)(2)] Refund Type: On account ofdeemed exports {Armount in Rs) SI. Details of invoices/credit notes/debit Tax paid No. notes ofoutward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN No. Central State CessType of the CUnvoice/ Tax Tax Taxable Credit /Uniensupplier Date Integrated Value Note/ Tax territory Debit Tax.
Note) I 2 3 4 5 6 q 8 9 10 10, In the said rules, after FORM GST EWB-04, the following forms shall be inserted, namely:
"FORM GST EWB-05 [See rule 138 E] Application for unblocking of the facility for generation of E-Way Bill GSTIN <Anto>1 Legal Name <Auto>2 Trade Name <Auto>3 Address <Auto>4 Facility of furnishing of information in Part A <Anto>5 of FORM GST KWB 01 (ic. facility for generation ofE-WayBill) blocked w.e.f.
Reasons of unblocking of facility for <User input>6 generation ofE-Way Bill
(i) Gi)
(iii) Expected date for filing of returns for the <User input>7 period under default 26 BATE 2021 698 (37) 8, Vecification [hereby solemnly sffiem and declare that the information given hereinabove is true and correct to the beat ofmy knowledge and beliefand nothing has been concealed therefrom.
Signature ofAuthorised Signatory Name Designation 'Status Date:
Place:
FORM GST EWB ~ 06 [See rule 138 5] Reference No.: Date:
To GSTEN Name Address Order for pernitting / rejecting application for unblocking of the facility for generation af E-Way Bill Application ARN: Date:
The facility for generation of E- Wey Bill was blocked in respect of the aforementioned registered person w.e.f. in terms of rule 133E of the Madhya Pradesh Goods and Servioes Tax Rulea, 2017, I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person, I hereby accept the application and order for unblocking of the facility for generation of E- Way Bill on the following grounds:
1 2 Please note that the system will block the facility for generation of E-Way Bill after (date) if the registered person contimues to be defaulter in terms of rule L38E of the Madhya Pradesh Goods and Services Tax Rules, 2017.
OR J have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person.
I hereby reject the application for unblocking the facility for generation of E-Way Bill on following grounds:
1 Signatere:
Name:
Designation:
Jurisdiction:
Address:
Note: Separate documentmay be attached for detailed / reason{s).".
By order and in the name of the GovernorofMadhya Pradesh, R. P. SHRIVASTAVA,Dy. Secy.
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