3131’ W www.govtpressmp.nic.in 13! 141 em m m an m ii m 506] firmer, mam, finial? 19 film 2017—me 28, $135 1939 Wmfam Bhopal, the 19th September 2017 F A 3- 64/2017/1/V ('05): In exerciSe of the powers conferred by section 164 of the Madhya Pradesh Goodsand 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:
- ’ - AMENDMENTS '
1., The amendments made by — .
(i) serial no. :2, 3, 4 and 5 shall be deemed to have come into force with effect . from 15.09.2017 ;
(ii) serial no._,6 7 and 8 shallbe deemed to have come into force with effect from as providedin it.
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2. In the MadhyalPradesh Goods and Services Tax. Rules, 2017, (hereinafter referred to I as the principal rules), in rule 3- — .
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:- “(3A) Netwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who .
has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with efi‘ect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on thecommonportal either directly or through a FacilitatiOn Centre netified by the Commissioner, before the said date and shall" furnish the statement in FORM GST ITO-03 in accordance with the provisions of sub .. rule (4) ofrule 44 within a period ofninety days from the saiddate:
Provided that the said persons shall not be allowed to fumish the declaration in FORM GST TRAN-l after the statement in FORM GST ITO-03 has been ' fiimishedq ” , (ii). in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the ;
words, brackets, figure and letter “or sub-rule (3A)” shall be inserted;
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3. In the principal rules, after rule 120, the following rule shall beinserted, namely2~ “120A. Every registered person who has submitted a declaration electronically1n FORM GST TRAN-1 within the time period specifiedin rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration1n FORM GST TRAN—l electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissionerin this behalf, ” 4'. In the principal rules, in rule 127, afier clause (iii), the following clause shall be .
inserted, namely:
- "(iv) to fiimish a performance report to the Council by the tenth of the close of ' each quarter.", 1 5. In the principal rules, in rule 138, in sub-rule (1), the following provisosshall beinserted, namely:- “Provided that where goods are sent by a principal located in one State to a jobworker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
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Provided further that where handicraft goods are transported from one State to another by a person who has been exempted fiom the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be ' generated by the said-person irrespective of the value of the consignment.
Explanation— For the purposes of- this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Madhya Pradesh, Commercial Tax Department, Bhopal, notification No. FA3- 62/2017/l/V(102) dated 15.09.2017 ’-’;
6. In the principal rules, with effect from the 1St day of July, 2017, in “FORM GST TRAN-1”, ‘ ' ‘
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the words, figures, brackets and letter “, Section 140 (4) (a) and Section 140(9)” shall be inserted, '
(ii)in serial No. 7(a),in the table, in Serial No. 7A, in the heading, afier the Sword “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted,
(iii) after the words “Designation/Status”, the following shall be inserted, narnelyz= “Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the ccsr Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading “inputs”;
7 In the principal rules, with effect from the 1St day of July, 2017, in “FORM GSTR-4”, in Serial No.8, in entry 83(2), for the words “Intra—State Supplies”, the words “Inter-State Supplies” shall be substituted;
8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-Ol”, afier Note 4, the following Note shall be inserted, namely:- “5. The details of bill of entry shall be entered1n place ofinvoice Where the consignment pertains to an import.” By order and in the name of the Governor of Madhya Pradesh AURN PARMAR, Dy Secy.
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