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Bhopal, the 5th December 2020 No. F-A3-93-2017-1-V (70).— In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), read with Section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's notification, No. F-A-3-93- 2017-1-V (162) dt. 29 December 2017 namely :- In the said notification :- after the second proviso, the following proviso shall be inserted, namely :
"Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of State tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22™ day of September, 2020 to 31% day of October, 2020.".
2. This notification shall deemed to have come into force with effect from the 21“ day of September, 2020.
By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.
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Rae S wT S AA S aa ssarqga, . Wax BM, sree, Bhopal, the 5th December 2020 No. F-A3-31-2020-1-V (67).— In exercise of the powers conferred by Section 168A of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), in view of the spread of pandemic COVID-19 across many countries of the world including India, the State Government, on the recommendations of the Council, hereby notifies, as under :-
(i) Where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion | or compliance of such action, shall be extended upto the 30th day of June, 2020, including for -. the purposes of :-
(a) completion of any proceeding or passing of any order or issunace of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any 956 (2) HEATeST wWorgs, feat 5 fearax 2020 authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or
(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above;
but, such extension of time shall not be applicable for the compliances of the provisions of the said Act, as mentioned below :-
(a) Chapter IV;
(b) sub-section (3) of Section 10, Sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c) Section 39, except sub-section (3), (4) and (5);
(d) Section 68, in so far as e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to (d) above;
(it) where an e-way bill has been generated under rule 138 of the Madhya Pradesh Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.
2. This notification shall deemed to have come into force with effect from the 20th day of March, 2020.
By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.
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FAVA DH UIT HG AA U AM BIeVGa, RNS BLA.
Fees wera, festa 5 FeuaaZ 2020 956 (3) Bhopal, the Sth December 2020 No. F-A3-32-2020-1-V (65).— In exercise of the powers conferred by Section 168A of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), in view of the spread of pandemic COVID-19 across many countries of the world including India, the State Government, on the recommendations of the Council, hereby notifies that in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of Section 54 of the said Act falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the — registered person or the 30th day of June, 2020, whichever is later.
2. This notification shall deemed to have come into force with effect from the 20th day of March, 2020.
By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.
arora, featH 5 fear 2020 H, Wh-V—-3—33—2020—1—T1 (66) AT TRO, AeITeST Areal sie War we (fects Weis) afer, 2019 (2020 I 1) (STS Sues Gea sa aera A Sat ass Her Tar 8) HT amet 1 SH SIRT (2) ERT Tact wleaat Gr wart Hd By, 1 GAA, 2020 wt GE ara & we 4 faa aed &, raat var afer @ INT 2, IR 7, IT 10 she aT 13 G 20 G fara, mr 2G 21 G sade yer Vi.
FATA H UTS H AA S TM serge, Wu. BM, STAAd.
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Bhopal, the Sth December 2020 No. F-A3-33-2020-1-V (66).— In exercise of the powers conferred by sub-section (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 appionts the 1 st day of January, 2020 as the date on which the provisions of Sections 2 to 21, expect Section 2, Section 7, Section 10 and Sections 13 to 20 of the said Act, shall come into force.
By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.
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FATA H UIT H AA G AM sIeVrGUr, VarsEL BM, soufa.
Bhopal, the 5th December 2020 No. F- A-3-34-2020-1-V (68).— In exercise of the powers conferred by sub-section (2) of Second 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 1st day of September, 2019, as the date on which the provisions of Sections 13 of the said Act, shall come into force.
By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.
arora festa 5 fearax 2020 B. Wh —V-3—40-2020—-1—a (69).— UST GRR, FeATTeS Areal Bie Gar He (fecha Peer) aifeay, 2019 (2020 oT 1) (fo Sad vearq ge sila A weet SHV ITA Het TAT e) GI IRI 1 HI START 2) Ere Weed efaral ar WANT wre By, 1 feriax, 2020 wt SE ake dS wy 4 faa oe @, forret vad alfa HIRI 10H wade yg Vi.
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FATA H USMS HG AA G TM Sega, VeorHye BT, erated.
FeITeS Wes, festa 5 fewrae 2020 956 (5) Bhopal, the 5th December 2020 No. F- A-3-40-2020-1-V (69).— In exercise of the powers conferred by sub-section (2) of Second 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 Ist day of September, 2020, as the date on which the provisions of Sections 10 of the said Act, shall come into force.
By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.
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HATE H UCIT H AA GT AM sea, Won. Bi, Grated.
Bhopal, the 5th December 2020 No. F- A-3-43-2020-1-V (71) : In exercise of the powers conferred by Section 128 of 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 waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR- 10 by the due date but furnishes the said return between the period from 22"! day of September, 2020 to 31st day of December, 2020.".
2. This Notification shall deemed to have come into force with effect from the 21st day of September, 2020.
By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.
Pra, UTS FSO Te CRT UTA, FATT ENT MAGA Hay Fares, Wore B Alea cen wenifq—2020.