LexThe madhya pradesh goods and services tax (amendment) act, 2022 dated 30-09-2022
Madhya Pradesh · state statute
Open in Lexace · Ask the AI about this act
34 daaee www.govtpressmp.nic.in a
wf Set cre fear a aad z.
PRAT WATT
HT 536] Wore, WHA, forte 30 fadtat 2022-37 8, Baw 1944
fafa atk fast are faa
store, feats 30 Taarax 2022
BH. 14823-236-s4nta-31Co1.). seages fayn ao ar feasted afefres fara a feats 29 faarax 2022 at
Fees UIT cat ayafs wea et yet 3, seen, aden at aren a fed varie feat oraz.
Fee HUTT AA A TM STeMTa,
Tet wea, staat ats.
1071
1072 aeqger wsqs, fare 30 faarax 2022
FMS Strat
BATH 2 WL oR?
HATS Ale BHT Gar he ( AviteMs ) sta, 202%
ferret.
arm :
2. fara are ait UY,
2. URT 8& Al GR.
2. ORT 23 aT Ae.
8, ORT 8s Hl GM.
4, ART 39 HT Meer.
&. AT 36 BT PAT.
9 SRT 33 ay Gee.
é. ORT 6 HT TAT.
g. ORT SR, 83 HK XIHA ANG.
Ro. ART So hl GR.
RR. aT MC I GAM.
a2. ONT 68, wet GRE.
83. UT yo Hl GM
ay. ART 4 Hl GM.
84. ART Gs aT RTT,
g&. ART axe bh ates Ot safepent ar yacialt Geen.
as, URI Go Ht STMT (2) WS (3), IAT GY Ht TIT (22) Ta 4s & sels od sifee HT Yeah Pee.
gc. BATT Ae A eT eH TET TT AEN WY Yaa we.
a8. URT 6 bl SMT (2) & aes ort sfegen ar ymcalt wa SAM.
20, faa Ae A eg He Tage TH AEN S YT we.
Teqges wey, feat 30 faatae 2022 1072 (1)
neagest afar
HAT WY AL VoRy
WAVES Ulet Sit Gat cht ( Aare ) salsa, 2022
[feria 28 faaraz, 2022 ct aoe cet acuta wed Es; arcafa “‘aearweer Terem ( aterencor)” A feat
30 frazaz, 2022 Hl Was a Wanita Ht Te J
TeqMeg Oret sit Gan at afer, oro ar sit denfia aer tq afer
aka Ry & fred a 4 aeqyen faua-dee sro fatahaa wo 4 ae afatrafaa et s—
2. (2) 38 afatrag ar afar ars Hermes ret sit Gar ae (Aer) srfesFraa, 2022 B. diac aa ait
() san suafin & fear, ga afar at omer 2S 84 TM AT Yo Sa aa a qa |r, sah
fr Ta TER, Tes A, aha SR, Fad we:
Tg sa atures & ffir sodal & fae f-forr ante rad at a aT.
+ 2, Feayee Are Sik Sar ae array, 2owo (sit gaa sas Wan Fer afer Ta Pets e) NTR HT
al ara 9g A, —
(tr) wes (a) & wen, fefefed ars aasenfta fear ae, aatq:—
“Cah) om ac & ois ta cforgipa cata at dyfad sat syd dae A gage
ae Wer & sit fafa set fae me ;”;
(@Q) we (a) 4, ws, ae aR na “aT ot van” ar ag fH a;
(a) «= sae Cs) A, eee aie oie “foarte & fee at ak & ah faa a
fea a al ta aha” & er oe, wie oie Hew ‘dhe aaa” wera feu a,
3. Te afarran at a 3e A, START (2) A,— amt 2% BAT
GIA.
(#) ws (a) 4, we de mead? at safe & fam faa" fb aR We
“tad fait vega aot & fee fad atta a de ae a oh feet feria av
& feu feat’ wenfta feu wid;
(CS) we (a) 3 we ‘oR Bee a aay ae" & eM, we OH
fret at sates ot fe fafea at are’! eenfue fare aN.
6. Fer uP ar ome ax A, Sa (2) A, weg Perea Ae She, Beg Aas” PTT ata maT
1072 (2) Hegre wis, fetis 30 faatrae 2022
amt 39 FT 4. Fel afar al ang 30 A —
ayirers,
(#)
Ca)
(7)
(a)
STI (2) & IMT, Frafatad soe weft at ag, sreiq:—
“Ce) frat se dar toate, feet atrant at ara crfad ait umm go TT
a 42 A MR 42 sade h ai ae Pad He ae feat clad
4 fe wae tering oie, sce wo 8, tet wet aen frame
e see an ta ved ok da A a fafa st ore, a a Senet
a det al, at 1g sae yal & oa ae sate & ce sad at raft
& ae } saad go d fer a yd a at om ak ta SR, saa Uda
& wiitandl a tat wal an feted & seaedta tet areata & sik
aik tat Ufa 4, ot fated at oe, dafaa feu adit:
RY, a, aro at fafaa F ahifcfad eed ey ah
are at ara caferal sit watt fatiice feu ad, & Ua at & few
Ra SR A & fed wad at faeafta we gam:
we, ae atk fe bata at sngad gr afegrad waa I He
fae aad Ent atfrgrad frat war Wag sTEM,
SUIT (2) AT CT fee SIU;
STMT (3) A—
(&) we an se “Sh at mg oT me wo asia 3h Ww WW
e", ar aig fren a;
(a) gem digs 4, we ak ain ‘fare ae & fee om 39 & ae
fat a4" wow, wee dhe aaa” enfia fru oie;
TTT (3) & Wand, Fafafed sou accents Bt ae, stefq:—
“Cs) feat thrgigd aft st sour (9) & aia feat ae statis & fae
vias Ufdal & ait wegqa Sen stad wet fen sre, afe sack sre
fort qdadt az stata & fee wae yffal & sik weqa aet fa
mB:
Te weer, the a fone w, after a tet adi six
freer & aia wa ey, oi fe sah fatiiee feu om, feet tina
eafad a tisredipa cafacat ch fret of st soe (2) & aia, sae
Ufdal Sik vega Ser aa ot sad Ht aT Ta Sat uw a sie
Yaadt ax safeat & feu sian ofdal ah wilt aegqa vet few &”.
Hees wag, feris 30 fader 2022 1072 (3)
&. Fe atatras at at ac & ear ty, Preafetad eo eenfaa at oy, srer:—
“36. (2)
(2)
a 30 et Sue (2) adie wand salacal eer weqd sas yfdai aa
tat arr oftal, ait fe fafea fea sid, & IR cen tad: afta faacu, fora
Hye et yer & ait safe FA, W geo ak tifa F Ca aaa & afar sik
tat wef sik Freer ania we ey at fated fae ore, tet oftal & orraaiaii
al, sclera GIS Sac HLA ST.
sat (2) & ae waa: aia faa Freafatad a facet aT:—
(am) sae ofdal & ait, fore dda A age we pera ore Ht Sree
Bl as; ai
Ca) yal & at, fare dda 4 08 gera ar cy, Wied! SR, IAT 2
at sure (8) & srt saa offal & a geqa fea orb arg,
ae yr er a a um eo 4, Peafaed ee al sore oT aaa —
(ue) fet tite oafaa gro treiacr ot al tat arafs & stay,
wi fafea at arg; ar
(4) feet tiie afar om, a a h dee A oft wt
atk ter calc ta aaf & fou, ail fafed at wre, FER ter
a;
(am) fot tated cafe am, fra oer dea srseye wet Cel srafe
& eam, vit fafea ot a, sat SUI Be Tah ERI Wed
wee Uda a fram a ager, tet dhe gre, wi fated st
wT, Sat safe & CaM Tas a ded aweye at a ate
&; a
Can) feat tereipa oofea er, fare tet araflr & ek, oi fafed
al WM, Sa ha Se a Oh yes ar ay fe %, ot oe
waa 8, Gs (hb) & agen tet dh ae afte & at fafed
al wi, faaa fe sab ER oy fern oT aaa t; 7
(aia) frat zrgiga safer cra, fred tet wef oie freer & ari
we BY A fated fey oe, aT xe St TIUAT (2a) H sade
} aqaR ort at afar & freer A cafes fear F; a
(we) afadal & 0a ara ay gr, oft fafead fg we.”
9. Fer afafran st am 38 A —
(#) sou (4) 4, wee “ate” & wm wy, wed ae” wenfaa fear am;
at 36 HT
ToT.
sia Ufdat aan
Baye @T Ua
& watt at
ant 38 chT
1072 (4) Tee wera, feat 30 faarax 2022
Ca) ser (9) 4, ya ue & wm, frafcied “ge watt fea sm,
ara
“aig sR (3) & age & ade faa weqa eA aren whe
aeipa cafe, Geek a ta wes sik Ofa A atk ta ara & iy, ser fw
fatea fren aa, —
(CH) Wea a Fare a ei Hl srae sik ara Wat at wo A cid ET
may fae 7a Baye a ea, Hes aR a Aa CR tel set fafa
TS a
(a) we (#) o Aide wa OY tet of F ok teh ow ak
ffeil & steals ted Ey ot fated fea ae, saenita TH,
Tl PTI BUT.";
(1) «sq (8) A
(Wh) we ah dae “om 30 ak a 3¢ & sade & aera afte,”
MW, wee oe” entra fear sg;
(3) wee A, we “fare ore & fer a cat fret & fore arin
faa 23 at fad athe,” & eI W, weg “dhe aaae”’ went
fer wird;
(3) wT (tc) & GAH, frafafed sore eafta et sy, aaiqe—
“Ceo )faret threipa cafe at frat ax staf hb form alg faa 4
& fea agra vel feat srom, afe sae gro fet qadi ar
aaa a sat at stata & few unt ao al STMT (8) & ae
was Ufa ch way wet feu mee:
Tq war, wee at faite w, afin grt teh wd sik
fidedi seq wa ou, at sad fafafése feu ord, fret toring
wafer a <frectea cater a feet of at feat vega aa & far
RM Bt wt, safe Te wae a after ys ae aafeal & fag
faerfirat weqa wet ot et or sad ae crafty & fee ag ze al su (2)
& ania orem ufd a salt vega set fu a."
ant Ye AT é. Fe afufraa ot on xe & ear, Preafafaa ome eentta at ore, steahs—
St.
eye HT ers ve (9) wee trip cafes, tel adi sik freerat & sean ted eu at fates feu
aie wt, set faa 4 waite eo 4, oa sy a & yes wT aI
al SHER eT sik Ua Hy sah sca SA |r AT St AMT.
aerues tesa, fei 30 Pearat 2022 1072 (5)
(a) We a Saat a sat at tet ye & dae AF soe (2) H ares eseipa
wafer grr su fear ar Frys Hl yews, sa we Ges wm, Oded eet dad
wel fea ar 8, ae saa cafaa gra, Wet Cfa 4, si fafea at omy, ary aT
> we are fre SEM:
WR Wet ten ofiwal yaar oft he daa A dea ae a YA FAT &,
aei sat Uaeipd cated sah gr arte at We wera al Tha tet Sia 4
fated sl OW, TA: WT me Ae."
8. Fel APTA AY UT we, YB SIR vB CH) ST HT Feet STG,
20. We afetrar st ara wo F, sree (2) A—
(#)
(a)
1)
weg ‘or stants’ car cig fear a;
wee 3k ate ‘ar am 3c” wr aly fear a;
weg ait sth ORT 38 TT a x4" & Yea, wes sik shh aT aT 4”
Haxatta fre ard.
22. Het attra St IT ve AF, TIT (2) A, ween sis aR ae & sel shania vera SA.”
whl ca fear SITE.
2. Fe afar at at xe A —
(#)
(@)
(7)
aN (2) A wee, ae si aen “oT ae wa wh" wr aly fear om;
sre (x) A, wee Ue wef & ores tea ee eI oe wee CT ei
am fret & seat twa ge’? eenita fru oie;
SINT (22) & ara, freafeafiad ve soe staenfte et sry, aela:—
“(22) ga afittad Ff sicfte fect ora a da ge A, ear, vite at frie
wT, 3 ofertas & ae, tt wd ak freer & sea we By ser fH
fafed fear aie, wan at afar & te afeaa am at fate at wart,
faa taeiod aafaa or theta cater & feet ot a, setae or ard
Hea A GaN at aT."
23. ya afuhrag at ant yo A, STENT (3) & we Wh, Pafafas soe eats st se sit
& Wey, 2ove S teanfta wl Wg BAe I, sraiq:—
"(3) wet SYS I WTI a tered sam ak soar fear ar &, theeied eater,
US nea san ait suain fea me UA YS AL WTA WE, AAR Se, WE
at facrftel ot wer siftrgfad diate sited 6 safe al Oat a We mae aT
de Ho sik cars ah corr wet ofa 8, sit fafea ol se, at sei.”
aT ¥2, ¥B sit
¥3(&) Ia.
at yo HT
ager.
Unt Sé TT
at Se mT
ant &o mT
1072 (6) TAVERN UTA, Tei 30 Tats 2022
ART 4 HT a. Fer arte era Ht INT 42 F, soe (a) A, wegen Fy, weg facia are a frac Gada HEA fears
dette. arr athe” a we ae, wee athe ada” contin fee aT,
aT 4% TT eu. Tet atferrrra al amet Gy A, —
agin,
(m) «- Sta (2) A, Tege A, wedi alk oief “Cont ae & aes vega fast F ta
gfe at tat tfa 4 sf fafa at wry, car mt ger” OI HR, we
“tq alae wr ta wey ok tet ofa 8, ot fafead at aie qa at aa”
Tafta feu sre;
(@) sae (a) A, wae “8S Te” Se, Tee tt a” eanfta fae See;
QI) - Sa (20) A, wee, Hen ae ae “soe (3) & aie” ar ci fear
‘SIT;
(3) wie FH de (2) 4, sds (Ca) & aan, frefefad weaves staan
fea a, ataiq:—
“(acr) feat fasts onftfe sin faarreat a faere onftes sia gag a! YT
Rw We a dash aaa si at of Hi am 4, ae, senfeefa, se Cat
afd a tet od 4 wast sage ao mage dare & dda A dea ae ar visas
sraer %, tel qddi & dae F org 3c & aes feat weqa oe & fay
fama ante;
amt 3yaR g6. (2) ARAM Ter Bi Dar He SiePTay Qo29 HT a ewe a ares Tite at facie WT,
ait at THT ATH ER A, AEAVST TTT (STATE) A Ge HAH wis TH fetip 23 TATE,
afirqaat wT ore A waite afegaar Hui Wh-T-3-ol9-QoRd-g-Tia(¢) fer 23 TAA,
ore A dates fag wet atk ae ch 7g afer & HEN (2) F fate tie 8 oa
afer * iy (3) 4 fafafese ante 4, 3rcait er 8 dened Fen Tat AA STM.
SPEEA HATE aa Gee at WsTett
ait atte ante
(8) (2) (3)
SRE wai THU Sat RT A Te A wey, Rog
Z-ole-Qoee-e-aia(¢) ‘‘faraxfirat vega eel silt usntpa
feria 23 Sa, 2oke RR aL TOT eT aT”
IM wT, frafeaad cafaa fra
we, seatd:— ‘“‘frafirat wea
BU Se Gaipd Ht at GT
an uRtako sik afer
BA TWh-Y-3-ho-2oze-z-
Ura (08) feata ex-02- oo
F ae sata a faa
HeqIeR Ale Stk Sa at Fa,
2ogs th ety Brae Gat Her."
Tages wsya, feria 30 faarax 2022 1072 (7)
Re.
8.
(2)
(8)
(a)
(8)
QQ)
(2)
(2)
sta (2) A yas & fers, wea ae wl saa zoe 4 fafee areal
al detfa ae at wat hit ait yacait waa ho are aeifar ae as waa
wast sot ari fe wea aa a Ae Tet sik War He afar, oxo
at UT eva h ae wl wae Gar a yea va So sat aif HT
Sentra act at efor ef,
HITE Aer SN Sat HE SUPA, 2o Wo Tl IAT 4o Ht IIIT (2) HI STANT (3),
ONT &y Tht STMT (22) TA IT 4s seis, Uikae opt fap We, THT AHI BMT
SR, AIT TAT (START) A ART HAH Bolo TH Wh AT HA UH
T-3- VS oRs-Ta(4e), fei 30 FA Yor F Geer feu adh sik APA cI mg
afer & Bist (2) 4 fattfewe ofa a saa aiferca ah eis (3) F farafee Ufa 4, yacralt
ey F fea 1G aS I,
aR Has ee Beret at
aik ante anha
(a) (Q) (3)
afegeet pri Th-e-3- Sat Ser ST aR Ag Tg Joe
Pen 2h UA, BI (3) 4, “oe afel & tar WE, ‘reg!
ae TE TT.
W=JoVs-2-WA( 4)
FeaTh 30 BT 2089
SINR (2) & Was & fay, wa ae a sat sae F fee ari
a deified ae at wea ehh sit yacel wera bo oe defer Se al wad
wast set al fas Ger eH cl Heawe Are sit Gear He aera, Qogs
al UT Go Hl SUT (2) Be sa (3), ART yy Bl SINT (22%) TH
ant Ge & aia wet afta waa a yee war 8 sad sifeeqaar or defea
set at wfaa ait.
FATE Fret Be Gar ae safes, Yoko al IMT gs Ht TINT (2) & ately Maa
Tl Wa ated Ey, Ofteg at forte oe, TT GER ENT AR, Fee TTA
(SIT) A eT HAH W338 WH Weniisa af HAH WH-L-3/33/2o N/A
(62), Terie 4 SUT 20219 F arafehe feat ara eid EU i, Aces STEM (RTT 2B 08
& spin ah aren) &, fears seer Far, Fees & SRM Gis arssnefad stare
Hl ofa Sh ater Fe Gers Voes S We BM, 30 Fada, 288 (SMI fer Glontera)
Tl PAT SM Set states Shy, Hs WI HE Saeta MT Ayela Ael far STM.
ta at wa at a ula aet feet aren, freer den feat wae z, fg
sas Fa VaR den sel fear sr, ale sae (2) aM whee wa Ww
Waa ert.
ToT (2) H steel H area ead |G, eaves Tet UF Gat He SUPA, Qos Ht
ART o wt TIT (2) h seit yeu Bacal ar var Hed Sy sta Ht fara TK,
WHT ACHR ERT A, FETT TATA ( STATE) FY Rr HH VEY UC eI STAT
HAH WH-T-3-39/IoLWo/A/T (23), Porth 22 Tara, 2oRe, Gel Wats & fore
| 8 Fee, Rolo H Va Sy GAS ATT,
te wet we a ar wfacra set fear orem, fra dem fear ware, fad
SoH FA FAR dyeT ae fear sre, safe sera (2) A fie afer, at
aaa WT We Wad Bie.
amt ko wt
sa (2) Ua
(3), IAT &¥ wt
sunt = 82)
Tat at 4a
area amt
ahrqeat aT
apeiatt cgiter.
wafer ame A
Wa At a
sazen a a
dent & we ar
apace wea A
Try] ACM.
UAT \ Hl TAIT
(2) & ae
at arf
tal syeietail Wate
A AT HoT.
1072 (8) Fee wsarta, feater 30 Taarat 2022
wfage armel F Qo, (%) «-Feamee rrer sik Gar He aS, ose Ht unre Hl TIT (2) Hae, War
Tey RTS wl Va ate BU, aae HT fraitel w, wa WeER a uM, Tee WTA
age at open (STII) FA HUT SSS A WATT SAAT HATH THT 8/33/20 RG/A/T
uaa @ an C82), feri& & SITET, 20g F arf feat ara & etd BT sit:—
ar (wp)Ae aren (eI 2308 ae HM aren) st vara & dda 4,
g Weng, worse A Wey sae, 30 fade, 20e9 (@ai fer afi) at
wart EM are staf ah, He usr He sayeta a duel vel fan
TOT.
(21) Yet, <tea AR aT om (RN exes & aia amt aren) atk gfe so
aM & eo F wast (aire ces, 6633 Wa cwag & Sei SM aren)
% yea & day A 2 wes, yore A uty wre, 32 fester, xe
(ari fer afafea) at ware eh areit staf & chm, oe vfawa st
RT UI He Sayed a Uaeta feat TTT.
Q) Ww a a sf we fea aren, fron Sen fen war 3, faq Sear
Be TER dye ae fear sia, safe stem (2) A fee af, at aia
WR WaT Std.
aoe, feat 30 faarax 2022
We. 236-sanla-ACT.).— Id & dfaur dh sqede 348 h ave (3) & are A weaves wea sik Gar He
Castes) sififras, 2022 (rien 15 Gy 2022) ar sitet eae Team & wfser a waeger wef fear sna z.
Tee Ue & AH A aa sneenqa,
ToT Ded, a ufaa.
MADHYA PRADESH ACT
NO. 15 oF 2022
THE MADHYA PRADESH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
Sections:
Nn
ORR
ORCOR
EAC
meee
eee
ee
OSM
hip
©
18.
19.
20.
TABLE OF CONTENTS
Short title and commencement
Amendment of Section 16.
Amendment of Section 29.
Amendment of Section 34.
Amendment of Section 37.
Substitution of Section 38.
Amendment of Section39.
Substitution of Section 41.
Deletion of Sections 42, 43 and 43A.
Amendment of Section 47.
Amendment of Section 48.
Amendment of Section 49.
Amendment of Section 50.
Amendment of Section 52.
Amendment of Section 54.
Retrospective amendment of notification issued under section 146.
Retrospective amendment of notification issued under sub-sections(1) and (3) of Section 50,
sub-section (12) of section 54 and section 56.
Retrospective exemption from, or levy or collection of, State tax in certain cases.
Retrospective effect to notification issued under sub-section (2) of Section 7.
Retrospective exemption from, or levy or collection of, State tax in certain cases.
Been usa, fete 30 Tadeax 2022 1072 (9)
MADHYA PRADESH ACT
No. 15 or 2022
THE MAHDYA PRADESH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
{Received the assent of the Governor on the 29th September, 2022; assent first published in the “Madhya Pradesh
Gazette (Extra-ordinury)”, dated the 30th September, 2022.]
An Act further to amend the Madhya Pradesh Goods and Services Tax Act, 2017.
Be it enacted by the Madhya Pradesh Legislature in the seventy-third year of the Republic
of India as follows :—
1. (1) This Act may be called the Madhya Pradesh Goods and Services Tax (Amendment)
Act, 2022.
(2) Save as otherwise provided, sections 2 to 15 and 20 of this Act shall come into force
from such date as the State Government may, by notification in the Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act.
2. In the Madhya Pradesh Goods and Services Tax Act, 2017, (hereinafter referred
to as the principal Act), in section 16,—
(a) in sub-section (2),—
(i) after clause (b), the following clause shall be inserted, namely:—
“(ba) the details of input tax credit in respect of the said supply communicated to such
registered person under section 38 has not been restricted;”;
(it) in clause (c), the words, figure and letter “or section 43A” shall be omitted;
(b) in sub-section (4), for the words and figure "due date of furnishing of he return
under section 39 for the month of September”, the words "thirtieth day of
November" shall be substituted.
3. In Section 29 of the principal Act, in sub-section (2), —
(a) in clause (b), for the words “returns for three consecutive tax periods”, the words
“the return for a financial year beyond three months from the due date of
furnishing the said return” shall be substituted;
(b) in clause (c), for the words “a continuous period of six months”, the words
“such continuous tax period as may be prescribed” shall be substituted.
4. In Section 34 of the principal Act, in-section (2), for the word “September”, the words
“the thirtieth day of November” shall be substituted.
5. In Section 37 of the principal Act,—
(a) for sub-section (1), the following sub-section shall be substituted, namely:—
“(1) Every registered person, other than an Input Service Distributor, a non-resident
taxable person and a person paying tax under the provisions of Section 10 or
Section 51 or Section 52, shall furnish, electronically, subject to such conditions
and restrictions and in such form and manner as may be prescribed, the details
of outward supplies of goods or services or both effected during a tax period
on or before the tenth day of the month succeeding the said tax period and
such details shall, subject to such conditions and restrictions, within such time
and in such manner as may be prescribed, be communicated to the recipient
of the said supplies:
Short title and
commencement.
Amendment of
Section 16.
Amendment of
Section 29.
Amendment of
Section M4.
Amendment
of Section 37.
1072 (10) TeaTWE terta, fear 30 Teal 2022
Provided that the Commissioner may, for reasons to be recorded in writing, by notification,
extend the time limit for furnishing such details for such class of taxable persons as may be
specified therein:
Provided further that any extension of time limit noticed by the Commissioner of Central tax
shall be deemed to be notified by the Commissioner,
(b) sub-section (2) shall be deleted;
(c) in sub-section (3),—
@) the words and figures “and which have remained unmatched under Section
42 or Section 43” shall be omitted;
(ii) in the first proviso, for the words and figures “furnishing of the return under
Section 39 for the month of September”, the words “the thirtieth day of
November” shall be substituted;
(d) after sub-section (3), the following new sub-section shall be inserted, namely:—
“(4) A registered person shall not be allowed to furnish the details of outward
supplies under sub-section (1) for a tax period, if the details of outward
supplies for any of the previous tax periods has not been furnished by him:
Provided that the Government may, on the recommendations of the
Council, by notification, subject to such conditions and restrictions as may be
specified therein, allow a registered person or a class of registered persons to
furnish the details of outward supplies under sub-section (1), even if he has not
furnished the details of outward supplies for one or more previous tax periods.”.
Substitution of 6. For Section 38 of the principal Act, the following section shall be substituted, namely:—
Section 38.
oh el “38.(1) The details of outward supplies furnished by the registered persons under
inward supplies sub-section (1) of Section 37 and of such other supplies as may be prescribed,
and input tax and an auto-generated statement containing the details of input tax credit shall
credit. be made available electronically to the recipients of such supplies in such form
and manner, within such time, and subject to such conditions and restrictions as
may be prescribed.
(2) The auto-generated statement under sub-section (1) shall consist of—
(a) details of inward supplies in respect of which credit of input tax may be
available to the recipient; and
(b) details of supplies in respect of which such credit cannot be availed, whether
wholly or partly, by the recipient, on account of the details of the said supplies
being furnished under sub-section (1) of Section 37,—
(i) by any registered person within such period of taking registration as may
be prescribed; or
(it) by any registered person, who has defaulted in payment of tax and where
such default has continued for such period as may be prescribed; or
(111) by any registered person, the output tax payable by who min accordance
with the statement of outward supplies furnished by him under the said
sub-section during such period, as may be prescribed, exceeds the output
tax paid by him during the said period by such limit as may be
prescribed; or
Heayes ways, fetien 30 faatat 2022 1072 (11)
(iv) by any registered person who, during such period as may be prescribed,
has availed credit of input tax of an amount that exceeds the credit that
can be availed by him in accordance with clause (a),by such limit as may
be prescribed; or
(vy) by any registered person,who has defaulted in discharging his tax liability
in accordance with the provisions of sub-section (12) of Section 49 subject
to such conditions and restrictions as may be prescribed; or
(vi) by such other class of persons as may be prescribed.”.
7. In Section 39 of the principal Act,— Amendment of
Section 39.
(a) in sub-section (5), for the word “twenty”, the word “thirteen” shall be substituted;
(b) in sub-section(7), for the first proviso, the following proviso shall be substituted,
namely:—
“Provided that every registered person furnishing return nunder the proviso to sub-section
(1) shall pay to the Government, in such form and manner, and within such time,
as may be prescribed,—
(a) an amount equal to the tax due taking into account inward and outward supplies
of goods or services or both, input tax credit availed, tax payable and such other
particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined in such
manner and subject to such conditions and restrictions as may be prescribed.”;
(c) in sub-section (9),—
(i) for the words and figures “Subject to the provisions of Sections 37 and 38, if,
the word “Where” shall be substituted;
(ii) in the proviso, for the words “the due date for furnishing of return for the month of
September or second quarter”, the words “the thirtieth day of November” shall
be substituted;
(d) for sub-section (10), the following sub-section shall be substituted, namely:-—
“(10) A registered person shall not be allowed to furnish a return for a tax period if the
return for any of the previous tax periods or the details of outward supplies under
sub-section (1) of Section 37 for the said tax period has not been furnished
by him:
Provided that the Government may, on the recommendations of the Council, by
notification, subject to such conditions and restrictions as may be specified therein,
allow a registered person or a class of registered persons to furnish the return,
even if he has not furnished the returns for one or more previous tax periods or
has not furnished the details of outward supplies under sub-section (1) of Section
37 for the said tax period.”.
8. For Section 41 of the principal Act, the following section shall be substituted, namely:— — Substitution of
Section 41.
Avyailment of “Al. (1) Every registered person shall, subject to such conditions and restrictions as may ‘ input tax credit.
be prescribed. be entitled to avail the credit of eligible input tax, as self- assessed,
in his return and such amount shall be credited to his electronic credit ledger.
1072 (12) qeame wes, feria 30 faarax 2022
(2) The credit of input tax availed by a registered person under sub-section (1) in
respect of such supplies of goods or services or both,the tax payable where on
has not been paid by the supplier, shall be reversed along with applicable interest,
by the said person in such manner as may be prescribed:
Provided that where the said supplier makes payment of the tax payable in respect of
the aforesaid supplies, the said registered person may re-avail the amount of credit
reversed by him in such manner as may be prescribed.”.
Deletion of 9. Sections 42, 43 and 43A of the principal Act, shall be deleted. Sections 42, 43
and 434A.
Amendinent of
Section 47.
Amendment of
Section 48.
Amendment of
Section 49.
Amendment of
Section 50.
Amendment of
Section 52.
10. In Section 47 of the principal Act, in sub-section (1),—
(a) the words “or inward” shall be omitted;
(b) the words and figures “or Section 38” shall be omitted;
(c) after the words and figures‘‘Section 39 or Section 45”, the words and figures “or
section 52” shall be inserted.
11. In Section 48 of the principal Act, in sub-section (2), the words and figure “the details
of in ward supplies under section 38” shall be omitted.
12. In Section 49 of the principal Act,—
(a) in sub-section (2), the words, figure and letter “or Section 43A” shall be omitted;
(b) in sub-section (4), for the words “subject to such conditions”, the words “subject
to such conditions and restrictions” shall be substituted;
(c) after sub-section (11), the following new sub-section shall be inserted, namely:—
“(12) Notwithstanding any thing contained in this Act, the Government may, on the
recommendations of the Council, subject to such conditions and restrictions,
specify such maximum proportion of output tax liability under this Act which
may be discharged through the electronic credit ledger by a registered person
or a class of registered persons, as may be prescribed.”.
13. In section 50 of the principal Act, for sub-section (3), the following sub-section shall
be substituted and shall be deemed to have been substituted with effect from the Ist day of July,
2017, namely:—
“(3) Where the input tax credit has been wrongly availed and utilised, the registered person
shall pay interest on such input tax credit wrongly availed and utilised, at such
rate not exceeding twenty-four percent as may be notified by the Government,
on the recommendations of the Council, and the interest shall be calculated, in
such manner as may be prescribed.”.
14. In Section 52 of the principal Act, in sub-section (6), in the proviso, for the words “due
date for furnishing of statement for the manth of September”, the words “thirtieth day of
November” shall be substituted.
Beage wav, fear 30 Taare 2022 1072 (13)
Amendment of
Section 54
15. In Section 54 of the principal Act,—
(a) in sub-section (1),in the proviso, for the words and figure “may claim such refund
in the return furnished under section 39 in such manner as may be prescribed’’,the
words “may claim such refund in such form and manner as may be prescribed”
shall be substituted;
(b) in sub-section (2), for the words “six months ”, the words “two years” shall be
substituted;
(c) in sub-section (10), the words, bracket and figure “under sub-section (3)” shall
be omitted;
(d) in the Explanation, in clause (2), after sub-clause (b), the following sub-clause
shall be inserted, namely:—
“(ba) in case of zero-rated supply of goods or services or both to a Special Economic
Zone developer or a Special Economic Zone unit where a refund of tax paid
is available in respect of such supplies themselves, or as the case may be,
the inputs or input services used in such supplies, the due date for furnishing
of return under section 39 in respect of such supplies;”.
16. (1) The notification No. F. A-3-07-2018-1-V-(8), published in the Madhya Pradesh Gazette Retrospective
(Extraordinary)Serial No 47 dated the 23rd January, 2018, issued by the State Government, on 2™endment of
the recommendations of the Council, under section!46 of the Madhya Pradesh Goods and Services ie ion
Tax Act, 2017, shall stand amended and shall be deemed to have been amended retrospectively, Section 146 .
as specified in column (2) of the table below, on and from the date specified in column (3) of
that Table :-—
TABLE
Notification number Amendment Date of effect
and date of Amendment
() (2) (3)
No. F. A-3-07-2018-1-V-(8), In the said notification, in paragraph 1, 22nd June, 2017
Dated 23rd January, 2018 for the words “furnishing of returns and
computation and settlement of integrated
tax”, the following shall be substituted,
namely:—
“furnishing of returns and computation
and settlement of integrated tax and
save as otherwise provided in the
notification No. F A-3-50-2019-1-V
(07), Dated 14th February, 2020, all
functions provided under The Madhya
Pradesh Goods and Services Tax Rules,
2017.”.
(2) For the purposes of sub-section (1), the State Government shall have and shall be deemed
to have the power to amend the notification referred to in the said sub-section with retrospective
effect as if the State Government had the power to amend the said notification under section146
of the Madhya Pradesh Goods and Services Tax Act, 2017 retrospectively, at all material times.
1072 (14) Tears Ustaa, feat 30 faa 2022
Retrospective
amendment of
notification
issued under
sub-sections
(1)and (3)of
section 50, sub-
section (12) of
section 54 and
section 56.
Retrospective
exemption from,
or levy or
collection of,
State tax in
certain cases.
Retraspective
effect to
notification
issued under
sub-section (2)
of Sction7.
Retrospective
exemption from,
or levy or
collection of,
State tax in
certain cases.
17. (1) (1) The notification No F. A-3-27/2017/1/FIVE-(54), published in the Madhya
Pradesh Gazette (Extraordinary) Serial No 307 dated the 30th June, 2017, issued by
the State Government on the recommendations of the Council, under sub- sections
(1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Madhya
Pradesh Goods and Services Tax Act, 2017, shall stand amended and shall be deemed
to have been amended retrospectively as specified in column (2) of the table below,
on and from the date specified in column (3) of that table :—
TABLE
Notification number Amendment Date of effect
and date of Amendment
(1) (2) (3)
In the said notification, in the Table, Ist July, 2017
against serial number 2, in column (3),
for the figures “24” the figures “18”
shall be substituted.
No F. A-3-27/2017/L/FIVE-
(54), dated the 30th
June, 2017,
(2) For the purposes of sub-section (1), the State Government shall have and shall be deemed
to have the power to amend the notification referred to in the said sub-section with retrospective
effect as if the State Government had the power to amend the said notification under sub-sections
(1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Madhya Pradesh
Goods and Services Tax Act, 2017, retrospectively, at all material times.
18. (1) Notwithstanding anything contained in the notification no. F-A3-33-2017-1-V(42),
published in the Madhya Pradesh Gazette (Extraordinary) Serial No. 293 dated the 29th June,
2017, issued by the State Government on the recommendations of the Council, in exercise of the
powers under sub-section (1) of section 9 of the Madhya Pradesh Goods and Services Tax Act,
2017, no State tax shall be levied or collected in respect of supply of unintended waste generated
during the production of fish meal (falling under heading 2301), except for fish oil, during the
period commencing from the lst day of July, 2017 and ending with the 30th day of September,
2019 (both days inclusive).
(2)No refund shall be made of all such State tax which has been collected, but which would
not have been so collected, had sub-section (1) been in force at all material times.
19. (1) Subject to the provisions of sub-section (2), the notification no F A-3-39/2017/
1/V(83), published in the Madhya Pradesh Gazette (Extraordinary) Serial No.464 dated the
22nd November, 2019, issued by the State Government, on the recommendations of the Council,
inexercise of the powers under sub-section (2) of section 7 of the Madhya Pradesh Goods and
Services Tax Act, 2017, shall be deemed to have, and always to have, for all purposes, come
into force on and from the Ist day of July, 2017.
(2) No refund shall be made of all such State tax which has been collected, but which
would not have been so collected, had the notification referred to in sub-section (1) been in force
at all material times.
20. (1) Notwithstanding anything contained in the notification no. F. A-3-33-2017-1-V(42),
published in the Madhya Pradesh Gazette (Extraordinary) at Serial No 293 dated the 29th June,
2017, issued by the State Government on the recommendations of the Council, in exercise of the
Faye wea, fare 30 Taaraz 2022 1072 (15)
powers under sub-section (1) of section 9 of the Madhya Pradesh Goods and Services Tax Act,
2017,—
(i) no State tax shall be levied or collected in respect of supply of fishmeal (falling under
heading 2301), during the period commencing from the Ist day of July, 2017
and ending with the 30th day of September, 2019 (both days inclusive),
(ii) State tax at the rate of six percent shall be levied or collected in respect of supply
of pulley, wheels and other parts (falling under heading 8483) and used as parts
of agricultural machinery (falling under headings 8432, 8433 and 8436), during
the period commencing from the Ist day of July, 2017 and ending with the 31st
day of December, 2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected, but which would
not have been so collected, had sub-section (1) been in force at all material times.
Preah, UTR RT Ta ME AT, FETS ERT MAS SAS YET, WT A yer aM we e—2022.