104 (6) ll??.? 8?2019 sn. ?. 11:-3-01-2019-1-1*:f(09).- ?.?8?2019 . ?. a:it4.Q?_,r1fTS' m mrr ifi{ ?. 2011 (? 19 lr.{ 2011) (? ? ?r ? ? ?? .Jcta ? ? -? t> *r- mu 16 *r ?-- (4> ? mu ? ? rc.; ? ?r.;,?'{icl? -? ?-ri .. ? tM ;:im ? ?-? -? ? ?/? ?- ? ?. $. .«111? ? ?mo ? en* RlctRI.(;J:JRJ ?- fflv· t1m 39 * .mn.r fcla-tun -? -?- fcfiq? · ' . . . . . -. . ·. . . ? m ? ?-f<tcmr ? ? ?. ? lt ? _3fr? ?. -? •.-'Rl"fusr? ? ? m ltc!l3it m ? * ? ? nw M ? .?ff ? _il)t:m .$n ? ? 1t ?,? ? -? if>T -?·??I 3fk, 3iffl 31fi:lRt<111·cf:imu 37 :*r 3Qtlm (3) ? 3tlii1r? ? fi4i.- ?-?-<\";;l?ta ?. ? M? 3f<:lffl"?-?tmr (1) «\;'.mn.r-?--m.F" ? -? ? lfR. ? tmr 42 m flRT43 ? 31$1" 31tJA?alt' ?. ? M. ? m 'iilltr q;r ? ? trt, ? . ? m ffllT -? ftfcl' 1'",? ?. ? ·.;nv, . cfil" w.m- ?- 3ft<'.ifi{ c1ttr ?. ma- -? ?. ilif.? ?. m=a-·,nn- cf;<.?-<\;- ?- ? *r ? cffiifr{aq:(uft ? ? ? m i>lltr .cl; 1't ? CfiTqw:r. ??·-amt: _·mj?--(1) -?-3'tir.r:_?-.?mr ?-?-?,....t4 # ?-m mtr ifif? ? tt ? · cft ? tl?I?? ? ·?- ?- {iAtfr'tia-? "llT ? ? ?-cl;.?-? ?. ? ? · 3t---? ?;-? ?'iJl'ct- 3ITTt-? -?c1R1<? ?--iw(-:um.39:.?3"fr.l'f«lq<un?- ? ·an.t __ ·c\. . . . . . . . . -?llRl 3r,;pra ?- ?. :? ; . 3tt<. ? c!'t•2011?1s3mcf ll·i=ffiir 3tk aar-? ? <ti,.i.',ra.iMifif-? _ri 1rr3ftt·• ? 3ft ? cfi<lttloi ? ?- ? $)"f_lqf"l?ff???'A" t··3ttt 3cfci' :qta?cucl; 3Ul1cf ? · ?.;
(i) . ? cfit ? cl;? tmf{??td ? ? ?-c\J 3flcR ? (4) ?-? . .r_pr.,?? m ? Crlret·? cfiROT. ttRT 16 c\J ?- cl;_?.itl.fli_!tn?·?- ? ? .. cfi,(" ?-; . (ii} ,tf.;'it{t<fd:?-- ? ?· i\i.3frcft.mu 31 ·*r 3ttmU (3) cl; ? c'1i? wt m mtr ?-?;rgt q;t-?,-. 'q??.? 8?2019 104 (7) . ? qt).on;,:F(-4*-4tmr l6 *"'? (4) Jtt{ _mu31 <fir"3tttlro- (3) c\;"3mitrr 1'i)'-? -? 1'" . ? ifif?;;\1$4i? Jt. f '; ·.·. · · ' .. 3rcf:, 3{if, ? ? ••· li?.;.a?r ? 3fR·'-? cfit ?. 2017 ? mu 172 G_CfRf1irem ?? q;r: ? '? rr;· -?· ? Rl<til?tt ·"CR"_cfif&:11$:citcffi"· ? ? ? 1m!°???Ria ?r ? t 3fttrc{:- ' ' ' ' '
1. ? iiTI1f - ? ?r. cfil' ? ;m:r''11ui\¥a?r 1TI'Qf 3fR mt"r ifit (cfi?l$'4l if;J' ? . ?clFM) JroT, 2018 t°;- . .
2. 3cffi ? *"'tmr 16 ?.3tlt1RT(4) 1" ?hi??tf.? ?:ftfl?d ? ?. 3ftffcl '· . . . . - ''tRq ? fc4; ,cf.;1?fd-?· ntdRR?. '2018 ? ? URT39 .«\; 3ldl'ir · ?: ? . ? ? ? mtnf?·tflmct:?·iR?,M-?-ffnr ? ri 2011-1s??-?--mr- 1Jl('f ·m ?.m ?: ? ili' ?- $ fi:r1r.?, .tm ? * ·tiAtf.-'Qct ? -? ? :ttfilrtl "#.? 1ITTf, 201.9 $·-? 3cfoURf ? ? ?q{oft··? ?---?--?-artnJ'a<f>-Wlf,.? -? !lRT 31 -? ? rn -? lf!fr.r\lc:,?cfia\? ? 1=1m;.201s ? ? 3iffi um *t·3t1URf
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3. . ?- ? 4ll"aiJ37 ? 3'l1liU.(1)? fti<i_4>11'1? ? 'Wil1<{f:tMf:tfllti ? 3rr(l:l-"t11i"Clcffcf;m.?. ? :- . . . "tffi!? :m' rc.;.?: (1r c\t 3ttJm ? ? 1ll!' ? -? iITTra ? m iilN ? ? flMRI.( ?. 2018 ;?d?VURl•39 .cl,? flmult ? ? ? <\; qlmc{ ? 1f'm, 2019m ?. 2019 ? mt. 2019 ?- fmr_·Jqt{Rf.(1)_$ ? ?:? ?- -? ft:4ll'??clef . . . . ' . . . . . 3foPf@ ? 3JTQ'1TT·, .. ' ' .:, ' ' ? ? (I\Jil4k1 ? 1'1l ? (f2lf 311?:tllj.aR, ? 'Q"{q'f{,3q,afiic:f. ?' ? 8 1:fi"{c:fU2019 sf;; ?. ?-3-01-2019-1-?.-'qR(f ? "tjfc{m;J? ? 348 ? ? (3) ??it, ? ? cf>1 3lf? sf;°. 'Q;f). ?-3-01-2019-1--qj'q (09), ? 8. 1:fi"{c:f'U,2019 cfiT ? ?' (I\Jil41<:1 ? mf? ? Q,d<;._?l<I,Slc:filf?ld? '1flclT t ' -if? ? (I\Jil41(1 ? 1'1l ? (f2lf ?l?!tllj.aR, ??' 3q,af?c:1. 104 (8) No. F A-3-01-2019-1-V(09) ??.?8?2019 Bhopal, the gth February 2019
(i)
(ii) · . . . WHEREAS; :s?b".section(4) Q?tion 16 · of the MadhyaPradesh Goods and Serv!cesTax Act;.2017 (l 9 •of 2017f(her? in. this Order referred to as the said Act) providesthata.?egiste?per?ohshall not be'.f,fii?edtotake input tax credit in respect ?f?y invoice or debit note for. supply of goods or ?ces or both -after the -due date of furnishlng 'of the return under se¢ion;39 for the:month.of.Septemberfollowing the. end of financial year .to which such invoices.orinvoice relating fo'stich debit note pertains orfurnishing ofthe relevant annual return, whichever is earlier.. . ,• . .. . AND WHEREAS,·sub?secti?tt0) of'section 37 of the said Act provides ·that;.. . Any registeredperson,Who has'.fuinishedthe details.under sub .. section (I) for any tax period . · and which have remainedunmatched undersection 42 or section 43, shhll;upon discovery of any error or omission .therein; rectify such. error or [omission in such manner as may be prescribed; and- shall pay tax end.interest, if any,in· case there .is ·sh<;>rtpayment of tax on account of such.error. or omission, in return to be furnishedfor such tax period: . . .. . .
Provided that no rectificationof error 9r omission iii respectof the details furnished under sub-section {l).shall be.allowed after famishingofthe return under section39 for the inonth of September following. the end of the financial year to which such details pertain, or famishing of the.relevant annual return, whichever is earlier; AND WHEREAS, the financial year 2017-18 was the firstyear of the implementation of the Goods and Services Tax In India and the taxpayerswere still in the process of familiarising themselveswith the new taxatiorrsystemand due tc>-1'1c?of said familiarity- .•. . th?registered personseJi?Qleto-8vailh1J"Uttax¢redit·co?Idnot claimthe same in: ,: terms of prt>yisions.of section 16' because of missingjnvoices or debit notes . referred to sub-section(4) :?thin the stipulated time; . . the registered:p¢rs<>?scould.not rectify . the. error' -or omission '. in terms . of provisionsof sub-section (3) of section 3 7 within the stipulated time, as a result whereof certaindifficulties have arisen in giving effects to theprovisionsof subsection (4}o{section16and.sub-section.Bjof section 37; . NOW, THER?F()RE;in exercise of the. powers conferred by section 172 'of the Madhya · Pradesh Goods.and Services Tax Act, 2017,.the State Government, on recommendations of the Council, herebymakesthe followingOrder, to remove the difficulties, namely:- . . . . . ll? ?. ? 8 "tJi{cfU2019 104 (9) . . "Ptovided that the re.gisteredperson shall be CJ1titledto take inp'1t tax credit after the due date of fumishi118'.ofthe t¢liii.-undersection· 39 for the month of September,2018 till the due date of furnishing of the·retutn under the said section.for the month of March, 2019 in respect of any invoice or µivoictlrelatingto such debit note. for ?upplyof goodsor services or both made during the financial year 2017-18, the details of which have been uploadedby the supplierunder sub-,section (I) of section 37 till the due date for furnishing the details under sub.,.sectioit (1) of said sectionforthemonthof¥arch,2019.". .
3. In sub,-section (3) of section 37 of the said Act, after the existing proviso,the following . provisoshall be inserted; namely:-. . . . . . . . . . . . . ?Provided i)irthet that the rectifiCatiOllof error or omission in respect of the details furnished under suh'seciio11(!)shallbe allowed after furnishing of the return under section . 39 for the momh 'of &epteillbet',2018 tillihe due <1atefotfumi$ing tbe details under sub section (1) for· the month 'of Maroli, 2019 ?rfoI the-quarter.January,2019 to March, 2019c". . .
2. . In sub-section(4) of section -16 of .the said Act, the following proviso.shall be inserted, namely: - ·. · · , . · · · · · , . .1.Short title-This .Order maybe called the·Madhya Pradesh Goods and Services Tax (Second Removal of Difficulties) Order, 2018.- · . , By order and in the name of governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.