? ? www.govtpressmp.nic.in ? ,:ft 6ITT ? ? ,;rr ? t ?104] ?rt11?1tnr ( a:t?ltll{OI ) .?? Qcfiltt11d ?, ??. ? 6 1=ffif2019-? 15, ? 1940 ct1folf?cficf;{ ?cqJll 4311(14,qffi'q ?' ? ?' ? 6 llRf 2019 ? ?. 1't?T mil' lfR' ? ? 31ftlf.l;q11,2017 (JliJlicl;19 ? .2017) cf:r trm 164 ? 1Ji(ffi .•1tlaciiif;T ? crnl' JQ',1't?T 1l1el' 3ftt lnl1' clit f;r1r.sr, 2011 iliT Mk ?lltr.r ? • filil' f.l,...Qfaa f.l1m" ? t. lltm{:- ?IMif 207 208 ? ?' ? 6 l=ffif2019
2. Jlt.?r 1flil' ·lilt llilT iii"{' ?. 2011 (fi;m p# ? lR'illm 31fa ? Cf;'1' ? ifi' 3tQl'l1r 2 cl;' 11\11ci;'it,"?TJ1il' ?' · IJR.l cl;' ? ta"," WITJ1il' 3\•J(CUf' Ir.ct Tit ? I
3.31fa ? ili' ffrim' 7 cl;'liJf ,ag4jq; (3) cl;' ? c#:1'? it. ? (3) # "1ffiir' tr.al I\;' ? ?. "iml" aitt Pl" Ifie{ ? ? I
4.'31fn· ? # ? 8 it, 3'I' f.r1Pf (1) #,--
(iii) .1:('fW? lliT ilN ? ?; (11') ? ? it."? ·llJ ?· I? cl;' ? tfl."?' lfla' ? ?I
5.? ? cl;' f:l1l;r 11 cl;'? tfl, P!Rt?Rld ? ? '3l'J'll'<'JT,?- ".11. · ? ? irr n ? .. lfRR" i!f;Jfflt cli' ftrftltr ? ili. ffrv ? <??qi,(01?1) fi1titft ? '1' WEI'?$' lftffl' i!f;Jfflt cl;' filfh' ? itft ? llTil' ? tt ? ltft. ftARl' ttm 25 cffl' 3q111u(2) cl;' 3"ftir ? ? °It. ifil<ili<C2\i' ? cl;' fflv 1l"1ff<??ifi,(Uj cfl' 3Affl t. ?MF.l?d fflit 1)r lff..? ? °It iliRilR"ifi' ? # ,:tJ"ili'dJl+f'q;,(OI? fltilJT ?. 311ffi{:- ' . (iii")ll°t ? cl;' tJRf ltRT (2) cl;' U (85) # .? qf\111"H ll'fi' * arfitq; cfil<(ilj.( cl;' ? f; <•> ? ? 1ft' ifi"Rin'{ .-- I? cl;' .? ltRT 10 .. 3"ft;r . ilit . ? il1t ? ? amr,,r, ? "' ? 31"1' iliRilR" ili' ? cl;' ffrv trm . 9 cl;' 3t1fr.r i1it iff1 ? i!fi<' ? t. (11')'Oll'? ... ? ? * da'lf?ftl . mfi CliRil1tili' ""1;f tt ? ili' ? <fa'l?fd ? *' ? itft c#:1'1ft :lflil' 1qf *8r3it irr ··ctr.if tlh' tJfct'? atftl?:q? ;lr ? .'ff lffl' ? ? 3ftt lliH?ffl. ? \fit' ilr firv ·? ? irl' ? q;t 1a '3ITtl'?I ? ?' ? 6 l=iT<f2019 Hctl•-<01-u ('ti) ;l;' w41Jiit1 lli' Fenl" 'll'f ? ? .i1'1clT t • ;rJt ? {f.ll.f{itd ? cfiT ? aft llim'R' cfiT l=lllif,, ? "{'Ai dl!?cft,(Oj ·nr.f 1il;m 7f1IT t. um 10 ili ll1fl;f' ? ? ili Fenl" lAPI' ? .i1'1cll'1t.? ? ? ili 3JN1' ll'1ft lfflilR lli' ? 3ifd' ltm $ 3"ftir 'lit ? ili fflil' lAR ? .;rrrm1
(2) iliRilR' ;li ? ;l;' felv l£'lili"d??cf,,(01 wiqr ? cfiT "1lif ciit. ,(Jr --<f.ll-+tl-?-t-e1? ? ? ili'RilR'. ili l=lllif mtr # ? .;ftczt1fl ? -01 ·# ???·.?,
(3) {f:l?ifi,(Uj $ ticciNit 3'tt vcn;f ? .;n;l' * ? ? 9 3ftt ? 10 ili mu 111mn• qftaa .. 1 ........ ? ;l;' 3llft.r ? 1iliv lfV 3ITQil' ilil' il11f ?l"I "' . .
6. 3cFd' ? #, ? 21 ;l; 1:A"ffit, f:.Rtfittfita" ? 3i'ra':ftllfild ? .;mrarr, ?- "211ff'. d.\'l?ifi(Uj cfiT f;n;:;a-(1) ? ? ? ? ? 20 1li°3'1ftir (f.llt{lifi(Uj$ff?? ifil' 3mRiJ ? t, 1qj ? 22 $ 3'1ftir d??qi(Uj t- « 11'iv ilM tit ilii4di1'4l tit? lli' ii1'n <Jil' lli' ?. ? ? filliv .;nil' ill' infra' * 111' '3lT infra', ? • (l1li'{UT ""' 1111T t. .;ft aft 1:A'ffi{ .. ?. W <f.llt{lifi{UIf:i,4fla fifAIT7111T ?l '3111l11TI
(2) .Qi" ? .fl?d llfltililfl ilil' 'll'J tihil'RI' ili<.t cfiT ifiRVI' · t fitt' lff<T 29 111' ? 21 · $ 3"ft.t' fil;1ft ? iliT <f.\'lt{llifi(UIU' 1ir;v .11A t" IUfllciitlft.'1t . . 3"lfcf ? ¥)\.:ta,t· iliT «jtlda.£ifdlt1RR' a.t ;l;' 1:A? ? 22 lli' 3l1ftil' <fJt:f..?cfi(Ujll;' ff flliv 3fm ift' cfijijqjf&ql.. ? $ ii1'a' <Jil'. ll;' ?• ifJ ? ? ifiT 3l'f cn(nr W ?. aft ? ? ·? ? cRI'311V, (ftilt{llifi(Oj f:ieifl d ilit .fi1PJTI
(3) cfi)f <f3'1?,a ?. ? (f.llff,cfi(Oj3qf:.q.J1 (1) 111' 3qf:iqlf (2). clr 3"ft;;r Q.ifla ftf;1rr 1111T t. ? • ¥1,ua" ili il1<lil' cff)f? \fif' .rll' iR1TTm um 39 ·-. 3l1ftil' cff)fftiRuft'? ? -. Felv lf'll1ira ;r,t "1rr1 .
(4) ? ?2 ;l; 3"fl;r t11ftle1.31"••" ? .,iic111'41 $ 'l1"'? aA 'q'{ -3q""i9'-q-lf(1) 111' 3qf:iq1t (2) ;l;' 3l1ftil' f.tiirr 7f1IT (f:i?ifi(Oj cfiT fflinr-r Qfc\,ff(lftn ·pr??? m scfc\.fte-<013lT rotnr * ? "'1rr f.llll" ?·im m ?· ? pr 1111"
1. 3cFd' ? # f.t1l1r 41 clr q'ltm[. f:.Rtretlila ? 31rtf:+111file11'iirr .;mrarr, J11nct:- "41 if; •. ? ? 111'" ? ili lftcR' ili'RilR'• ili fltfh' .flllitl $ Fenl" ? -<f:i.f{\cft{UIVICci" cfi,(i)"iR ? iliT lffilUl'-(1) ili)f d.i'lt{lfd aqfipa", fJrlr.t · ? 11 . ;l;° 3tliit,tl ;l;° 3r.jffl{ iliRiJR $ ? ? ;li - felv 1{'fili',(f:j?ct,,(Uj wiqr ? t.liR q- 3Ail' ,J1?1Q. ;;im· ara # tJt 31-Jq4'f:iailit ? ilil' 11t M ?: 111' IIPld': ? 11t lf'lft ;it <f:l=t{l'failiRilR' t" ? ilil' mR1'I' ili<.t __ _.., 208 (1) 208 (2) ? ?. ? 6 +IT'.f2019 iliT 3111? ? t if)', $?cf?lr.tcfi? *· tll'1ir4 ? tR" ? aft<tttfl ?- 02"" # ? 1ff if)' ? 1ff ? fflv ? ? ? ? ? t' ? * 'm 3fil'2I' <(fl\?cfi<(OIVita cfilil' $" elm ? .,.. ilileiicfftt $" lfrc:R'? iilitm: . (11') 3qf.l4JT (2) $" +ci-tlifi{DI $" U (cit) cfiT ffl 1'iirr 3IQ1Tf I . .
10. 3ifir ?-- ? 53 #,-- (15') 3Cff:t:q11(1) ? "trm 31 # ? ? 4it ift;.;Ar• t? t' 'CA'tl1c[ --3th' tnU 34 * ? .? 1ff ifm ?· .?. m 3iifil 4iT illq' 1'nrr .;mrarr : Ca') 3qf.l;q11 en t- "'ct1•<01 t- n <11')cfiT m .1'iirr al"Cl11T: ('I') 3qf.lictlt (1) t'.f\f..a$<(Dj .$" ft (tr) cfiT ifN ? aTQ'IIT; (ll') 3qf:.c1a:t (1) *" tA'Vlc{ f.lMf:tftaa 3qf.lc1a:t lin:+t11ftia · fc!l;1n''.;n1l11f. 3'1m[:"'"'. "(1clt) 11m 34. # ? ? irr ·;nil' ft;cqur' # f:ia:.t1ilfla ? 3iaffisr: ?;·-?-· . (cit) si&,ciiliM.cfiTil'PI', 1ffiT .li\t imr.·ff'IT lm 4it ? ii«; (a') ua,aa if:r ?: <1f) 1lif; lrffif ii1f mr.? ? irr ·-rr ? ;,1-? * 3tfttcft ? ? ?.ftm# qo'j,Ajeii irr ffl irr fln)1r 1'rJ ? irr ?mm- liata.re: ?. r.rrt w;.mr: .. _,, m "f' t- ? ;,1-m ? ? .fi4).,... t' 'f(q #. ? 1'm ri t' ftrv ? ? ll' fti?ct ? aNm; 'ffiJ llf ? ilf d.Jt?if!d $cfilf'-il? <fll?cfi(Oj al;'? 3il$' ? ITlftn 311?"'1 $" ? $" ? i i!f ? 4it ? lraftn fcti1IT;;JN1JT I . .f\twtlcfi<(Oj? ? $" IJq).;jitl $" fflv 1IJ ? fc!l;1n'31'@1' t f.fi" 'lft?ctl · · * ? * 3fflltn. t 4'imR tlr q-':fi" 31,fttt'-ll ·a? 'flt nr Qt? l5t ? cfiT 3tl'ffl1I' fil;1n' 1p:rJ' t irr ? I
(2) illlT <??fd. ? {aidftcft),.Ql'11AI qltir tR", <Q?d ?. (3ra'{ili}? ? ff'R b ? "1<l ? 1Jftl•1llamr attt tt S1?1,01 ?. ? 31'\Q?tl . ?-o2ili' "1', faf.lta.re: lliflcilQa ? 4it ? · ? ,.?ifi,f.llli a1'T tffil' "1' .il1fT tr ;rrqm I" I
8. ? ? tlr fft1PI' 42 tlr 3qf.l;q11 (1) $" U (i}al;'+ci-tlcfi<Of'it... ? 84" •mt.3th' - tl;' -?'Q'lct "ffl ? 92atr' trl<t. ff 3fh'·31'ffl' 3Tc1::ftllftidflt;lz' ?. . i
9. ? ? $" ? 43 #,- (qi') 3qf.l411 (1) .. U (u:) • .f(t-.!\4i<(Oj.#, "? 84" tlli{ 3k pl • 'CA11Tq,;3ttt ? g·2q;'· trli{. ff 3k 31JR·3Tcl::ftliftldfin' ;;rrci1t1 ? ?. ? 6 l=lfif 2019
(tr) 4.fiil?.;t .;rift ? • aRRI"; ('§) w,fect•ro iliT il'Pf. "@I' 3tk 1'Tif tl1U ? ? ? ifiR' 111' ?ftrct q'Jil1il' . .t.R. ? <f.li?fd t;
(if) Yl?cria\ iliT il11I' -·aft<'irar atrr ? aft<' ? .iii?:? . . ? ? CliT irar. ? m \11?•m <r.tc?ta _.r,,,t M; (U) cilll?fil". dff'li.ft if;l' ift'3l1li' 1'I' ? cl; fnr cffr li1i' (.;J) ? JITill 111' ntm' 4iT ?.Ifft ? CR atrr citu? . ? r..;v '11V 111' w ,fect•a\ cl; ilPl' mt '11V clit • ?;ltk ("1 _w«uc1¥a\111' ?. -w,filta gfaf.lftt cl;. t+a•IR 111' 9ft....Jl"e-w t.fiilffl" 1
11. Rn ? 1#; ? so: #, 3qf."1411(3) #,"? tf.li?,a ?· •? ilr "CR'lffit .. ? mmn. • 11m 35 • ? cs> ilr ? # ? t·•?. ? 3itt ff lnJ:+'ll?d fili1l' ;mi'at I · . .
12.'31ffl' ? ilr ? 83 #,- . (Iii) 3qf."1.q11(1) cl; U (Ip) #, ? ?-? # -? cl; l=ll1il' tf<', ? ? iii{ 1'lt' .fie{ ? .;mi1)'·; (11') 3qf."14iJ1(3) cl; ? ? .#, ·3toRJ Jim" •llill cl; +'l1iif tf<', -c4m' Jl'RI" •llct' ta' ;mr,1)-:
(11) 3qf."l;q11 .
(8) $ ? tf<', f."l!RtfflRlii3qf."lq.Fi ? '3IJ'll7IT, · ? :- ·ca) 'ifi)f 1'IM' aft':f ? ciit oii4:tu:in ? <f.ltt{lifii? • .mt * r.,.,...?fila ? 111' ? 1'sc11ifiM1ct1iii)' ilil ? t. ? 3t f."IM?filii *?cl; fil:ll,'? ? !iiili\ifd? ? "''? (Ip) ? afti'·3ITTJiff ? cl; All\" ? ; .(la')?. ?J:tlfticfi,? 111' affilil' ?q(Uft a.n- ;
(11) tilif?if."1¥atm lira # ? cl; fitr1l'f.m'q' Cfi<iff ; ('El) gfc\_41:qcl; fitr1l'-am ?-; ('§) <f.lt?cfi<UIcl; ?? 111' <ff<UI cl; fitr1l' 3fl'itcr-r ? =:r'.:11' • ... , ..... · (U) 1RW · .il\Q:ai!I .111$lltft-04# "f1Til1il' cl; Rlt a.n- : .
(a) ? 58 $ 31lft;t' -il'1i4iet cl; lA"'1if 111' <(cfi(Uj cl; fitr1l' ? """'" clitilT ; •. 208 (3) 208 (4) ? ?. ? 6 llfit 2019
(tr) .fl'ft/tai ? $ aJtft;r iii"{*' ? ll1' 3ifcl" ? ? \lc=all(i:(Dj 1/:t ? ? .r-rr: ? .;yJi ? $ c(lt * ? ifflt ? llf :tf.tl.f{lifi,(Uj$ lR1'1r-f 11T :t(ct,:tor ili'. fflv ll1lt 3l1'ctcr-rllT .Qt :a11$11a1? 1'i"3'1ft;t' iR ? $ .fflv llf 'flft' ?. * \lc=ali(i,(Dj $ filtcl'? ? :tf.tl<t{l!d? ? ? '11il' aftt ? iR oqq.fli4' ? ? ,,er ? ... qt ,{f{;f?fd ? * ?ifi,(Oj 1/:t jCffl lf:r ? 3itt 3ifn 6Qq.fij4' ? ff¥ 311m :a,11,;:.q ? 'qt :cD.fflta ? ? ·fitv :ffil'i1f "1rr litt . ? ? qt· 31m 111'..,,4'4,fl d'I' . cl1'i' ? ? .;n,r,lt, .;rw clifi' :tf.tl:c{lfn ? 3ll$ .firer ? ? ;q1' t ? t 1·1
13. "3iffl ? lli° fil1PJ 85 $ 3qf.'tc1A (3) #, ·"tlm 49" •Iii{ 3itt 3iifil $ tft'llq, . •1:IT 1tlU 49ili ll1' tnU 49r ?. ff lftt 3flR' 3Rf:ftli?d ? ? I
14. :ffc1' ? $ ? 86 $ 3qf-'c111 (2) #, "t1RT 49" .Iii{ Jftt 3iifil $ tA'ffit "llT t'm'r 49ili ll1' ttm 49-r ?; ff 3'R 3flR' 3Rt.+"l?cl 1';v ? I
15.:RW ? ili' r.t1l1f 89 -.. 3qf.'tc1iff (2) 1't u ("1 1'i" ? 'R, f:.Rtfftfila · • tar ;mr.,rr, ? :- ·ctn ? fflfq' • ffl'IVl'I' fiti' ? · c(l11 * ;rfi' ? 1'1'11' · ? ;ft;( ...... ll1' ? 3friitqr•? faifil<tiifi<t'1? ? 1N '11il' ll1' ? 1:IT ? $ \1V'f $ JJt Qffidil? ? ·.;rtar t. qt flrffll' 311fitlr .;wr.r ? llT fh°t'I' .?· 31m' fa4ilfi4idi * lifi'{ i!fiT mor .flt ? ;;nvm 1· 1
16. 3ifn ? $ ? 91 #,- (ifi'),3qf-'c1lf (2) Af:.Rtfi:tfila ?· 3Rf':ftu?a h .;rrcrarr, artmt : ? :aai?a ? ?. ? 3'\ci:tic!I311<t.!lfi?-04# .wrtl' ?r ifft 'fl'= .? 1'i1!' 3Jm tCi'·JrCml ? "'11\'I": <•> 3qf.'tc111 .
(3) # ?AAfflfila? anr:.fli1?a ? 3fT1l11T,l1tmt : "mi Qj ? 1fil' :tifad,(01 31ft' ? ri #, ?· 3lfa ? ll"lilT ? cffl' 111"1ft', ;d1' ? 1111T t. ilJi fftl' <ille:ec!I lli<t.!lfill-05 # ? ? i&)'·'jil':faftM,rciril «l' 31'llTI ? 1•1
17. 3ifd' ? $ ? 92 $ 3qQ414 (4) # f:tMfftfiad ? rctftll?ri ? ;;nvm, 3J'ffil:- ' "tRcj?'!"a 3f1'ifiitl ?. ? aftq:ac!l lti:tCtifill,.06# ·;ntt 311ttr i&)' 'fl'= fafiMlrli f.l;Q' ? ? lAffl ? iPft: ml' 1lf 3iR'fit; .;rwi'? ifiT .fifacf,(01? ? ri #, ? '3lffl ? .' - ' ? ? ? ? '1ft 1ft, ;dl° ? '1l1U t. ilJi ? ?Q:ec!I3fj,(Qq;!it-05# ? ? ifi'!'1¥= rctftl1tircldi .1ffr3All1 "1ft ·l"I
18.'31rcl' ? $ ? 96? #,- · ??.?6?2019 208 (5)
(iii) ,mt '""° il, t" ? q'{ ? Qiflcre1CR ·.r c,ifc\cu;q• ,J'iill ali' t=lfr.r q'{, "tffl' ? •l'Ri m ;;mmr; (ll') 3qf:tc11t (1) ili'-pg <•> il, ·?qf\aci.llc1·-?1t ? 1l" •Jlcll cir in'fllq, ? anufl;q m it, .wei' ? ll1«ftci' ftri k ctl'Rf ? ? ;nv," ,leil' lrcl':flflfcld ? .;mm1
19.3iffl' ? il; ? .,ftQ:ec!I?-01 il; ? 12 ;l, "a61<ill{ ,n.r •l'li1l ill ? 1R, M ? q'{, '3JJTt 31ra f, "a6Hil-l ill 'flflil" •fict-N '3TQ1)'I
20. 31Fa' ? ili' ? .;fte:ec!I ?-17 il; mr il, r.ti:.ttlcfille1 ·?cqu, mr:ftllftld f.l;1n' \;fN"IIT, 3flffit:- .. _"ftcqu1: ? (? w 31Jq1fifd:t?•r.r r.tei1'a ? ;rrar t-1"1 ·
21.31fcf ? 1'; ? · aft1t:ac!I'?-20 t" lffl' #, fltuttlctlid "?cqo1 mt.flf lftld ? .;n1l111', ll'1lffl' :- -, . .. ·?cqo1 : ............ ; ........ ('ffTfRr>w 3IT'1lli1' <lll:ft•n.r Pniilla ? amr.t 1•1
22. 3ifa' ? .- ? afte:atl Jt,$t114'-02ilr in?f.'t:,:;,fflfillaq+q aicr:ftl1ftla . ? .;mrrrr, ? :- "? .ifte:ec!IJt1tt11"8?2lfi' [f;\11,T41ili dJ l. ?'151'-? 2, ? 'iliT ? ;Jp:f
3. .rcR1li ifi1 !lll1IR' ;n;,r, ? ;mt ft
4. 31cfftcft''iliT ;ftQ.ffc!l3U$Ctil
5. araftcft lfil'? ;rm . ..
6. . araftcft .r ? ilm,· ? .mt jt ..... . lfRT 25 ;fi\' 3'Cltl'RJ' (2) - ? ,(??cl,,(01- lti!tt(Oj ;q' ? - l@'{Uf _ if:l' fflVfT 3'4ir.ll' 14'ffla ? ? .;Jr.t cmft <fit '• ?i#:l'? W'ffla? if:l'? 1 2 3 .. .. ?<fit ?<fit "?q;t 208 (6) ? ?. ? 6 l{fif 2019 # ; :afclf:t1o1 ·ll' \lf1n,1a ili«IT t 3ft't 1ll ? 1RM tr..;, $d ? ill ·11f. .;11a11.. a 3lt :acm=a" 'ffli1' m ?ilRI' 1'i' ? ? 3ft't ? t <'i1IT ? ll° ililf ?-?-? 1lf t I . . . ? (lfdlitRI'cl;' (Cfdltt< . ? . ?/\ii""?·-····················-···?·······'················· ?:
1. 3'RR1lli'll' ll'J <RIW'ifc1? ? .? ? ? 1ll ta' <•?ll;r it ? (f.ll?qi(Gj ti
2. li"aftcft' ll" ll'J lliR1ffl' ltiT ? ? t ? ftrv f:tiriFi' 11 $ a11ft.r 'J.1'11' dJl?ifi(Ui ? firr;trr;rrm ti" I
23. 3Cfc1' iiPnft # ? .;ftq;efl ifRfttl'-05 it lfi<af\' it P ? 5 aitt nm' pfira' a1'fi't.cii cli' 1"11Tc£f:t....iftl?a R mi;w; lit{ wftifi't.lli mt.? ? ?. · 31'1m{:- "6 t-t b ? $' filv ? tiff 7 'Q1i't' .;ftu:afl ?-04 # ? $" Attt t,;n- 8 ? 58 $ 311fta' itlltiifiwl$' ? 111' ? ? $' ftrv Jmlaw • lllml1' 9 ? .. $' ,311fr.rqi'(' ? ? - ffrQ" 111 31fn ? * amft cl;' fillil' .ill.\4iitil· $ clRilt'I .. (iii') U (6) .. # .Q'R'Dft'$' ? 'q'{ f:.Mftlfilcl lJRUfl' ufl' .;nQ'3fr,lJlm!.:· "qi'{ cl;'t pamra (2) it ftq)t liliv 11V · Tilltil' qi'{ ? . ' iR "31l"i«t# * ? ifiT ? ? qi'(' ?.ffiU' ? am iii{ l 2 3 4 ·, 5"· ' ??,?6?2019 208 (7)
25. 31ffl ? $ ?· .,ftQ.Qflllt<QIIUft-01#, ? 89(2){il) t' 31'lfr.:r'fflllUITt' ? 'qt . f:tM?fle1 ? ? .;n'tl1ft,? :- 'ffl11Vll(ffr1m 89(2)(il) if ? 'fflllVITili«ff It ft' -?. Qmcu4 c{ft t- 3kPta' 13fr.t a mil' 111' l\1n3ll 111' ? t' ? t'° ffi # f'1l1I' lfffit1li' .m;J ? tfln)1' :mfit'li' .m;J f'iifH.ffififfl* lff'{ Iii( fffVI' ilil?imt I ,.. ·? ? 1@' Rift ? ? ?? I I lff'{ lff'{ I iltif' (3)# ? iltif' (7)#? ? ? ? ? 3Jlq f.n" mr lmra' amr ?'IJ'tl'llfcra qi{ lff'{ a #lt? a # * llcrrat i5I' ifiT 3mfa lITTfa" 1 2 3 4 5 6 7. 8 9 IO - l(f.dlltR: ;nlf: ? J\ll?ffl"I
26. 31fn ? t' 'ffq' Jftu1c!I lfF(Q1pjl.01ifi' #, ? S9(2)('tl')* 3Jlfr.:r ? t' ? 'qt f:tMfiq fl e1 . 'ffl1IVIT? .ifl'Cl1ft,3flm:(:- .tiwurJ(f:t1r.Fr89(2)(!1') if 1l'f' ffl'O'IT Cli«ff '{ ft' p- gQ41:q i{ft t' 3Rftlra' 3fra ri 'mil' 111' ? 111' ? t' VcU'II' .. ? # 1',)1' 3l1'fitq;'.. ? ?..,.. lfffit1li' '3llir f'ifil.ffifi<fl* lff'{ i5I' ff'PI' ;fff ?-amt I -?: r1111': ??:
27. 31fn ? t' nq- .;llQ:all 1llfterer-01#, (Cf;}U 15 t' ? "qt f:tA-t?fle1 U {ffl ;nvm'.? : "15 ? tlli1I' t' ? lik ? .;rm t' ?...: (Cf;}? ? t' Rttt :- 208 (8) ??,? 6?2019 ? . lfd\ta vfi'1f' (iii") iiR/ <llm 3'lJilR' > R1ral' <llm <'11'> > ('«) ;tft.,ftQ'" ll, Q.U""Q'" ti ?nftn <1lm irT ? ;li' ffl 1l°25 > ? w ? * 3{ilftrcl; .... <llm irr llifalcz.att ;l;' m it > 50 ? W t 31.fftRi lftt ? ? cli m # is? · <1lm ? "" ? <f'q1faa CR iii( > I0% )/ 3"Clifi"{ I 31rll'· '11IR' . <1lm > iiRf3'qcR (ll') fcftta ;r,Fff 3ttl "";r,Fff('1af'lcz.at'.cz.aaftczt1ll·111' ? t m # 25 llmJ ? t
31.tftlifi irr 3116aftett1ll- ffl # 50 ilmj ? * 3lilftlilr 3Pltl1' 3'tfiiR - - it 25 ? -? t 31'.fh fa41faa iiR irr 3'CJiR • 10% "" ? cl;-? • 1111\' IP cror.r m ? ? ? ifi'{ i#:1'? I . ?- gfafte ! ll'. ifi'{ .... ?* tr. ? ? ?,1i'Et. QcC\«fd'3'Clifil ' I iiR ?? iiR iiR I 2 3 4 5 6 7 8 9 .1 C!Clifd ?? iiR ?? .2 ;l;;:il;q . ?? iiR ??- .3 ?? ?? ?? ?? iiR .4 '31JcR ?? ?? ? ?, ? 6 l=iFf 2019 208 (9) lV ,? ? m? ? -?? i lf. ? I Qlflfri ? t. C!iflfri ? ! ?, ? ?, ? iR iR ? iR iR ? ? ? ffi' ffi' I iR Iii{ I 2 3 4 5 6 7 8 9 10 11 • t 'l1ffijf' 2 .? .3 ?? .4 31"1' --- , ................. ) ('fit (W) u 11 t' .1R't1Jctf:tMffttla mr:fttlftla ? .;n'Q'IIT, 3'1mt.· ··1s. n 1s * ml'. c"" # ffl{Vft ct' ire; Cifi)># 1S1t1tac1\nrir? ? ? 12rRl'{itt1IR' t' RN? ·lfR' Pit\",11ft ? jf ?ifil JIP1' iR SllT3I' I? 3{r1f 1.l'1r +ti l•Hi.;::q)tmJ ! ? u;r ifiT ilPf( 1 2 3 4 5 6 7"1 ? ? ? l [tills -3qa1 i (ifi') A:e,.cuft (? \. . (Iii)) ·Aafii1a J
28. 3ifcf ? ili' ? .,.'le:etl ?-05, (ifi) n 14 #,-
(i):rnff (ifi) Jl lfRDft # .. 6'a,taa cR ifiT 20%)" ..,)"ocftf,am.•? 3ft'{ l1'ml al; 'fl1r.l' tR' "<.tfluftit:etl,. ca:a.llei:etl 11r '3tl1R. is ? # so ? ? ? * .31ali\iii 3l1l1ff .3tlt'aft 'Q'll' ti' t' ? ;# 100 ifmJ.'ft() ? ? $ ·liiitf ;# 50 i1mJ ? * 3Mftlcfi fa41fari ? ifiT 20% r cfilsoil;',lief;,,? lit'{ ·arm ? ? ;
(ii) ? (11') ;# "(lla,fla +41,!ncfiOO? ifiT 20% ? .;ml)" 4t1"6iftl3Ril. •l'iill 3ft'{ :nm ;l;' ? If{ "(;d\.;ftc,:etl.c,,a.;ftc,;etl 11T ?"' ? # 50 ? ? ? ll° 208 (10) l=f? ?. ? 6 l=i'Rf2019 ? 3rtm 3'1f.;ft',Tilit _. lfiitr # 100 $ ? Jik :NcR $ ntr # 50 ? ? ll' 3'il'filcf; -?qlfact fdlfd CIR' ? ·? iliT 20% ? .;p:rr);,ii,)locfi, lfcfi',?fie{ lik ? m uffl!1l' : («) n 14 _. ?illc! Q&;tl}?a 3@':?l?d ? ? 3flmt :- . "15. U 14 cl;"3llU {If;) 1f lfRUlt _. m: (cfi')# iJ1vtn (clrtrer+dlifcivli1f) tRtm' Cli#lfd CIR'$? ? .. ifR ?. 1'ft clilt '1'' ? ilif mir CIR' .liZIT,W 'tmt# .. ? ? ?lif,(l.icl}/n" ? ? itiT il1Jr( I 2 3 4 5 6 7" .flft4ra?[U 14 _. 3'Rff · (iii) # ?--m:
(iii) # ilfum] . ? t' {IGllqR1 t' ,:n,:r t cf? atl?ltllj«R, ? ?' aq.gf'qct. ?, ? 6 lTf'cr2019 ??V:-3-08-2019-1-'qf'q'.-?t''tjfcf?t' ? 348 t-? (3) t' ?lT, ? ? cf,13TI?sfi". ?V:-3-08-2019-1-'qf'q' (24), ? 6 lTf'cr2019 c:f;T? ? {IGllqR.1 t'mf?t l{cl<(GRISlcfil?lclfcfi'lIT? t ? t' {IGllql('I t' 1'fl:I' t cf? 311?:tilj«R, ? ?' aq«filct. No. F-A3-08-2019-1-V (24) ? ?. ? 6 1lFf 2019 208 (11) Bhopal, the 6th March 2019 In exercise of the powers conferred by section 164 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 come into force on the first day of February, 2019. · · ·
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017. (hereinafter referredto as the said rules), in Chapter-II, in the heading, for the words "Composition Rules", the words, "Composition Levy" shall be substituted. · 3. In the said rules, in rule 7, in the Table, against serial number (3), in column (3), for the word "goods",the words, "goods andservices" shall be substituted . •
4. In the said rules, in rule 8, in sub rule (1),-
(a) the first proviso shall be omitted;
(b) in the second proviso, for the words "Provided further", the word "Provided" shall be substituted;
5. In the said rules, for rule 11, the following rule shall be substituted, namely:'." · ··11 Separate registration for multiple places of business within a State or a Union territory.-(!) Any person having multiple places of business within a State or a Union territory,requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:-
(a) such person has more than -. one place of business as defined in clause (85) of section 2;
(b) such person shall not pay tax under section· 10 for any of his places of business 'if he is paying tax under section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registeredplace of business of such person and issue a tax invoice or a bill of supply; as the case may be, for such supply. ·
Explanation.- For the purposesof clause (b), it is hereby clarified that where any place of business of a registered person that.has been granted a separate registration becomes ineligible to pay tax under section 10, · all other registered places of business · of the said person shall become -ineligible to pay tax under the said section.
(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business. ·
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule". 208 (12) ll? ?, ? 6 l=fRf2019
6. In the said rules, after rule 21, the following rule shall be inserted, namely.- "Ruie 21A. Suspension of registration. - (1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation ofregistration under rule 22.
(2) Where the proper officer has reasons to believe that the registrationof a person is liable to be cancelled under section 29 or under rule 21, he may, after affording the said person a reasonable opportunity of being heard, suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedingsfor cancellation of registration under rule 22.
(3) A registered person, whose registration has been suspended under sub-rule ( 1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proP,er officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.".
7. In the said rules, after rule 41, the following rule shall be inserted, namely.- "Rule 41A. Transfer of credit on obtaini?g separate registration for multiple places of business within aState or Union territory.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilized input tax credit lying in his electronic credit ledger to any or all of the newly registered place. of business, shall furnish within a period of thirty days from obtaining . such separateregistrations;' the details · in FQRM GST ITC-02A electronically on the common portal, either directly or through a Facilitation Centre notified in this behalf by the Commissioner: .. .
Provided that the input tax credit shall be transferred to the newly registered entities in the ratio of the value of assets held by them at the time of registration.
Explanation» For the purposes of this sub-rule, it is hereby clarified that the 'value of assets· means the value of the entire assets of the business whether or not input tax credit has been availed thereon.
(2) The newly registered person (transferee) shall, on the common portal, accept the details so furnished by the registered person (transferor) and, upon such acceptance, the unutilized input tax credit specified in FORM GST ITC-02A shall be credited to his electronic credit ledger.".
8. In the said rules, in rule 42, in sub-rule (1), in clause (i), inthe Explanation, after the word and figures "entry 84", the word, figuresand letter "and entry 92A" shall be inserted.
9. In the said rules, in rule 43,-
(a) in sub-rule (l),,in clause (g), in the Explanation, after the word and figures "entry 84", the words, figures and letter "and entry 92A" shall be inserted. · (b) in sub-rule (2), in the Explanation,clause (a) shall be omitted. I 0. In the said rules, in rule 53,-
(a) in sub-rule (1), after the words and figures "section 31", the words and figures "and credit or debit notes referred to in section 34" shall be omitted; ? ?. ? 6 lIT'if 2019 208 (13)
(b) in sub-rule (1) clause (c) shall be omitted;
(c) in sub-rule (1) clause (i) shall ·be omitted;
(d) after sub-rule (1), the followingsub-rule shall be inserted, nainely:- "(l A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:-
(a) · name, address and Goods and Services Tax Identification Number of the supplier;
(b) nature of the document;
(c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolized as "-".and "I" respectively, and any combination thereof, unique for a financial year;
(d) date ofissue of the document; . .
(e) name, address arid Goods and Services Tax Identification Number or Unique Identity Number, if registered,of the recipient; . (f) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;
(g) serial number(s) and date(s)ofthe corresponding tax invoicefs) or, as the case may be, bill(s) of supply; .
(h) value of taxable supply of goods or services, rate of tax and the. amount of the tax credited or, as the case may be, debited to the recipient; and
(i) signatureor digital signature of the supplieror his authorized representative.".
11. In the said rules, in rule 80, in sub-rule (3), after the words "Every registered person", die .words, brackets and figures "other than those referred to in the proviso to sub-section (5) of section 35," shall be inserted.
12. In the said rules, in rule 83,,....
(a) in sub-rule (1), in clause (a), for the words "Central Board of Excise" the words "Central Board of Indirect Taxes" shall be substituted;
(b) in sub-rule (3), in the second proviso, for the words "eighteen months", the words .. thirty months" shall be substituted;
(c) for sub-rule (8), the following sub-rule shall be substituted, namely:- "(8) A goods and services taxpractitioner can undertake any or all of the following activities on behalf of a registered person, if so authorized by him to-
(a) furnish the d?tails of outward and inward supplies; .•
(b) furnish monthly, quarterly,annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund;
(e) file an application for amendment or cancellation of registration;
(f) furnish informationfor generation of e-way bill;
(g) furnish details of challan in FORM GST ITC-04;
(h) file an application for amendment or cancellation of enrolment under rule .58; and
(i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme: 208 (14) ? ?. ? 6 .:rfi:f2019
Provided that where any application relatingto a claim for refund or an application for amendment or cancellation of registration or where an intimation tq pay .tax under composition scheme or to withdraw from such scheme has .been submitted by the goods and services tax practitioner authorized by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be further proceeded with until the registered person giveshis consent to the same.". . .
13. In the said rules, in rule 85, in sub-rule (3), after the .word and figures"section 49", the words, figures and letters "section 49A and section 498," shall be inserted.
14. In the said rules; in rule 86, in sub-rule (2), after the word and figures "section 49''. the words, figures and letters "or section 49A or section 498," shall be inserted.
15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely: - "(f) a declaration to the effect that tax has not been collected· from the Special Economic Zone unit or the: Special Economic Zone developer, in a case where the refund is on account of .supply of goods or services or both made to a Special Economic Zone unit or a SpecialEconomic Zone developer;"•. I 6. In the said rules, in rule 91, -
(a) in sub-rule(2), the following proviso shall be inserted, namely'- "Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.";
(b) in sub-rule (3), the following proviso shall be inserted,namely: - "Provided that the payment advice in FORM GST RFD?05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued." ..
17 .. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted, . namely:- .. Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer:
Provided further that the payment advice in FORM GST RFD-05 shall be · required to be revalidated .where the refund has not been disbursed within the same financial year in which the said payment advice was issued.". ·
18. In the said rules, in rule 96A ,-
(a) in the marginal heading, for the words "Refund of integrafed tax paid on export", the word "Export'' shall be substituted; · · · (bjin sub-rule (1), in clause (b), after the words "convertible foreign exchange", the words =or in Indian rupees, wherever permitted by the Reserve Bank of India" shall be inserted. ?? ?' ? 6 lIT'if 2019 208 (15)
19. In the said rules, in FORM GST REG-01,. in instruction 12, for the words "business verticals .. at both the places where they occur, the words "places of business" shall be substituted. '
20. In the said rules, in FORM GST REG-17, at the end, the following "Note" shall be inserted. namely.- "Note: - Your registration stands suspended with effect from---------- (date).".
21. In the said niles, in FORM GST REG-20, at the end, the following "Note" shall be inserted; namely:-. .., . "Note: - Your registration stands suspended with effect from---------- (date).".
22. In the said rules, after FORM GST ITC-02, the. following form shall be inserted, namely:- "FORM GST ITC-02A [See rule 4/AJ Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 .
1. GS TIN of transferor
2. Legal name of transferor ..
3. Trade name of transferor, ifany
4. GS TIN of transferee i 5. Legal name of transferee
6. Trade name of transferee, if any I !
7. Details of ITC to be transferred L Tax Amount of matched ITC · .... Amount of matched ITC to be transferred \•\ available I 1 2 3 I Central Tax I State Tax I UT Tax ' I I IntegratedI I Tax ' I Cess ... 208 (16) -i:r? ?' ? 6 lWif 2019
8. Verification I hereby .solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorized signatory-----------------' Name _____ ......;_....;_ ? Designation/Status c....· ---------- Date=-dd/mm/yyyy Instructions: l. Transferor refers to the registered person who has an existing registration in a State or Union territory. · . . ·
2. Transferee refers to the place of business for which a separate registration has been obtained under rule 11.". ·
23. In the said rules; in FORM GST PCT-05, in the Table, after serial number 5 and the entries relating thereto, the following serial number and entries shall be inserted, namely» "6 rro furnish information for generation of e-way bill 7 rro furnish details of challan in FORM GST ITC-04 8 To file an application for amendment or cancellation of enrolment under rule 58 9 To file an intimation to pay tax under the composition scheme or withdraw from the said scheme".
14. In the .said rules,in FORM GSTR -4, -
(a) in clause 6, for the Table, thefollowing Table shall be substituted, namely:- ? . "Rate of tax Total Out of turnover reported Composition tax amount Turnover in (2), turnover of services Central Tax State/UT Tax 1 2 3 4 5"· . ' '
(b) in clause 7, for the Table, the following Table shall be substituted, namely:- "Quart Rat Original details Revised details er e Total Out of Centr State/ Total Out of Centr State/ Turnov turnov al UT Turnov twnov al UT er er Tax Tax· er er Tax Tax report report· · ed in ed in ? ?. ? 6 l'.lTif2019 208 (17)
(3), (7), ' turnov turnov er of er of servic servic es es 1 ·2 3 4 5 6 7 8 9 10";
25. In the said rules, 'in FORM GST RFD-01, for the declaration under rule 89(2)(t), the following declaration shall be substituted, namely:- "DECLARATION [rule 89(2)(0) I hereby declare that tax has .not been collected from the Special Economic . Zone unit /the Special Economic Zone developer in respect of supply 'of goods or services or both covered under this refund claim. Signature Name= . Desi nation I Status".
26. In the said rules, in FORM GST RFD-OlA, for the declaration under rule 89(2)(f), the fellowing decJaration shall be.substituted, namely:- · "DECLARATION [rule 89(2)(Q) · I hereby declare that tax has not been collected from the Special Economic Zone unit. /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature · · Name- Desi nation I Status".
27. In the said rules, in FORM GST APL-01,-
(a) for cJause 15, the following clauseshall be substituted, namely: "15. Details of payment of admitted amount and pre-deposit:
(a)Details of payment required Particulars Centr State/ UT lnteg Ces Total amount al tax tax rated s tax < . Tax/Cess total a) Admitted > <total < amount > Interest total > Penalty . <total 208 (18) ? ?. ? 6 'll'Ff 2019 > < Fees total > < Other . . total charges > b) Pre-deposit (10% of disputed tax /cess but not .. exceeding Rs. 25 crore each · in respect of I < CGST,SGST Taxi Cess total or cess, or not . > exceedingRs. ! 50 crore in respect of IGST and Rs. 25 crore in respect of cess)
(b) Details of payment of admitted amount and pre-deposit (pre-deposit l 0% of the · . disputed tax and· cess but not exceeding Rs·. 25 ·crore each in respect of COST, SGST or cess, or not exceeding Rs. 50 crore in respect oflGST and Rs. 25 crore in respect of cess) Sr. Description Tax Paid Debit Amount of tax paid No. payable through entry Central State/UT Integrated CESS Cash/; no. tax · tax 'tax Credit Ledger I 2 3 4 5 6 7 8 9 Cash I. Integrated Ledger tax Credit Ledger Cash .. Central -Ledger ·•
2. · Credittax -, Ledger State/UT Cash
3. Ledger tax Credit ? ?. WfTcl,6 1=!T<f2019 Ledger · Cash
4. CESS Ledger Credit Ledger (cj lnterest, penalty, late fee and any other amount payable and paid Sr. Descriprio A:mount payable Debi Amount paid No n Integrate Centr State/U CES t Integrate Centr State/U CES d tax al tax Ttax s entr dtax al tax Ttax s y no. I 2 3 4 5 6 7 s· 9 10 11";
1. Interest
2. Penalty
3. Late fee 4, Others (specify) .
(b) after clause 17, th? following shall be inserted, namely:- ' "18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned hi the Table in sub-clause (a) of clause 15(item (a)); w? . Place of Demand Tax Interest Penalty Other· · Total Supply (Name of State/UT) 1 ·2 3 4. 5 6 7". Admitted .. amount [in the Table in sub-clause (a) of clausel S (item (a))l f
28. In the said rules, in FORM GST APL-05 ,
(a) in clause 14,-
(i) in sub-clause (a), in the Table, for the brackets, figures and words "(20% of disputed tax)", thebrackets, figures, words and letters "(20% of disputed tax/cess but not exceeding Rs.SO crore each in respect of CGST, SGST or cess or not exceeding Rs.100 crore in respect of IGST and Rs.SO crore in respect of cess)" shall be substituted; ·
(ii) in sub-clause (b), for the brackets, words and figures "(pre-deposit 20% of the disputed admitted tax and Cess)",'the brackets; words, figures and letters"(pre-deposit of 20% of the disputed admitted tax and cess but not exceeding Rs. 50 crore each in 208 (19) 208 (20) ??.? 6?2019 respect of CGST, SGST or cess or not exceeding Rs.100 crore in respect oflGST and Rs. 50 crore in respect of cess)" shall be substituted;
(b) after clause 14, the following shall be inserted, namely:- " 15. Place of supply wise details .of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any Place of Demand Tax Interest Penalty Other Total Supply (Name of '· State/UT) 1 2 3 4 ,. .5 6 T'. · Admitted amount [in the Table in sub-clause (a) of ' clause 14 (item
(a))l By order and in the name of the Governor of Madhya Pradesh, ARON PARMAR, Dy. Secy.