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(1) " , -_. 1(2) " -.' {3) F11st supplies of;goods 01; . lSupplies are made byaregistewd pIe1son,- services 01 both upto- an ' ' '
(i)' .whose aggregate tumovei in the pieceding 38141198313 turnovei 0f fiflY 'I _ tiiiancial year was fiftylakh rupees 01 below; is}? 11;ngng Iliitedipiill 01111 3:33; . ' . _
(ii) whois not eligible to pay tax undei sub-section ' "
(1) of section 10 01 thesaid Act; financial year, by a legisteled peison
(iii) fwwlio is notengaged 111.111aking any supply ' whichis.not leviablc to tax under the said Act;
(iv) ' whois not engaged in making any inter+State - outward supply; -~ ' 35(11):, who is iieitliei a casual taxable peison 1101 a lion—resident taxable peison; . ' ‘ _ - (vi) 1"W110 is not engaged in making any sapply - .thrbugh an electronic c0111n'1e1ce opeiato1 who is required to collect taxat souice underSection 52;a11d _ (vii)- whois not engagedin making supplies of the ' ' goods; tlie_desciipti011 of whichisspecified111 column _' -_ (3).- of the Aimexure below and falling under the tenth item, Subghéadiilg, heading oiChapteIr, as the case may be, as ..Ispecifi’efid'iin‘ the ceii‘esponding entry-in column
(2) of the said anneXure'; 386 (4) WW {IGIEISL W 17 11% 2019 ' to- the date fi‘nin which he becomes liabte__for
2.Wher‘e.mor.e than one. registered person are having . thesame Permanent account Number, issued under the Income Tax Act, 1961(‘43 of 1961), state tax on Supplies by all such registered persons is paid at the rate Specified in column (2) under this notification. ' 35 The registered person shall not collect any tax frorn _ ' the recipient lonsupplies made by him nor shall he be ' -- entitled tojany‘credit of input tax. _ {4.2.1116 registered person shall issue, instead of tax ._ _ -.iny0ice,"a-‘bi1_l_.of supply as referred to in clause (0) of i sub-—_se.ction(3) 'of,.-section 31 of _ the said Act with _ _ 'paitimilars asprescribed in rule 49 'of' Madh'ya Pradesh ' Goods and-Services TaxRules; I.— . 5.;"The registered person shall mention the following — wads at; the top of the. bill (if supply, nainelyz-‘taxable person paying tax 'in terms of . this department raises"? inefifigtilfltlflU-_aat_ea..tfl.lsst.-—2019, not. eligib" e tnzcollect tax on supplies’. 6, 7-1116. registered person opting to pay state tax at the ' rate if three percent; under this notification shall be liable to. pay.:st__iite- tax at therate of three percent on all 'eutWard ' “supplies: _ specified in column (1) _. notwithstandingany- ether." notifieation issued . under sub-seetion (l) of section'9.or under sectitm 11 of said - _A0_t'. ' I ' . - 7. Theregis'teredgper'son optinggto pay state taxat- the ._ rate-ofi'-.flnee-percent undergthis notification shall be liablelt'o pay state tax (111 inward Suppliesion‘whichhe iS'liable;t0 pay tax under'subgsectiOn,(3) or,-as the case ' may be, under sub-section (4) of section 9:0f said‘Act - lat;theiapplicahletates. ' ' Explanatimtiélior-the purposes of this notification, the - expression ‘ifil‘st-supplies 'Iofj goods or services or both” shall, '-'for' the purposes .of determining eligibility-of a ' I ._pe_rstiri_to pay tax Under this notification,- include the supplies front the 'fnfs't. day- of April of a financial year ,_..._..— n'hi- ”W W, W 17 at 2019 determination of tax payable under this notification shall not include the supplies from the first day of registration under the said Act but for the purpose of becoines liable for registration under the Act. April of a financial year to the date from Which he _ ANNEXURE
51. No; Tariffitemgsube - Description heading, heading E____ or Chapter - . ' - t1) '
(2) . - (3) . . i l '
21.05 00 00' ‘ lee creamz'and- otllercdiljle- ice, whether or not containing '_ - ' . cocoa. ' l__ 2 2106 9020 Pan inasaia . _ . - - |_ 3 24 - _ All geods, i.e. Tobacco and manufactured tobacco substitutes
3.. In computingaggregate turnover in-order to detennineeligibility of a registered person to pay statetax at the rate of-three percent wider this notification, value of-suppiy of exempt <crvices by way of extending deposits, loans or ,arlvaiices in .so far as the consideration is represented lay-way of interest or discount,- shali not-be, taken into accOunt.
3. (Lipianation. —For the'puipo'sc of this” notification, - _ . _ .. :
(i) "tariff item”, “sub—heading”, “heading? and “chapter" shall mean respectively a tarill Item, sub-heading, heading and chapters specified infithe 'First Schedule to the Customs Tariff Act, 107561 of 1975). ' i ‘ (ii 1111c mles for the inteipretation of the First Schedule to the said Customs Tariff Act, 197561 01" I976), including the Section-and Chapter Notes and the. General Explanatory Notes oi the First Schedule shall, so far'as thay‘b_e,_-.apply_._to- the interpretation of this notification.
4. This notification shall'coine into-forceonithe ‘lS‘day‘ danger;201 9; j By order and in the name of Governor of Madhya Pradesh, 386 (5) S. D. RICHHARIYA, Dy. Secy. finiasimafia-wamfieaemflewmsmmafiwmwm, Whafiewwfim—zow.