FA-3-34-2019-1-V (54) Dated 26-08-2021

9 (28) waa, 26 2021 19 164 BE, MATARHet Barwe 31Prota der sere sodite & fears, a festa 18 Gens, 2019 VHS 2. ARMOUR Het ate Sarwx Fran, 2017 rs Ses sas aang, Saat PrasweraT & 12% sarang (1%) F- Reon & fe ander eet ae afer weil van, "wet ) Seed SAN aed aGueel Gs SPAR aT" Nex ae tas wate frea | 4, gad Pras & Pram s4 (4) & ven 1 faerax, 2019 seenta fear aren, arate "(4e) Sefer F fara feed & ves H caer & mea & aarait at oft aren erected casa 3 ae oar at cnet fe ae cache fac ant wr sit foe afOfionawhwater& fae we Siow A aaah areht, AVA Adah safe wet a fa A Gel ar aT alone aaa faped ox sorta aT da & @) agar" Seala vary, "weu oivadt teaqdi-os A verted anaesa wos, 26 WRT 2021 9 (29) Chanddeeqel-oc A fre wee, stare oiealga TeaTTT 7, saa Prot 7weg ciheadt direitos & oar detarta B, sites eer ERI aftrefad Hue Pafafaawed orcentta foewe, 9 (30) Reagesy warps, feat 26 are 2024 fear ver arem, 9. aaa Pract& cheat oreewal-o1e> gude-1 A sw& era or Pufefea orem, ane, widera tear -ataRafat& SAT Paw atute:- "weasteal esa05 3 erayq 1ayesr > 4 Watt < > Reamer wars, feats 26 2021 698 (31) [ery 1383 1 ceeding <at> A ger at wt ofan (suit faa at @ gem ate shes a BFBV] (i) Gi) Ci) faeonda Wd:>4 wale otk aiewats SiRGBHo fora sel THe am. Oy. sfrareaa, scat. ayora, fetes 26 are 2021 HIS Y-3-34--2010-1-T14 (64), feria 26 2021 G1 sah Saya, Tessa Zwear a year ventisra farar ont 3. are. Ut. affareaa, ocafa. Bhopal, the 26" August 2021 No, F A 3-34/2019/1/V (54) : In exercise of the powers conferred by section 14 of the Madhya Pradesh Goods and 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:- AMENDMENT Save as otherwise provided in these rules, they shall deemed to have come into effect from dated 18° July, 2019. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, in sub-rule (1A),- (a) after the words "A person applying for registration to", the words "deduct or" shall be inserted; (b) after the words "in accordance with the provisions of", the words and figures "section 51, or, as the casemay be," shall be inserted. 3, In the said rutes, in rule 46, in the fourth proviso, with effect from the 1" day of September, 2019, after the words "Provided also that a registered person", the words ", other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films inmultiplex screens," shall be inserted. 4, In the said rules, in rule 54, after sub-rule (4), with effect from the 1* day of September, 2019, the following sub-rule shall be inserted, namely:- "(4A) A registered person supplying services by way of admission to exhibition of cinematograph films inmultiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46; Provided that the supplier of such service in a screen other thanmultiplex screens may, at his option, follow the above procedure.". 698 (34) mayer worms, 26 STAT 2021 5. In the said rules, after rule 83A, with effect from such date as may be notified by the State Government, the following rule shall be inseried, namely:- "$3B, Surrender of enrolment of goods and services tax practitioner.- (1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner. (2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.". 6. In the said rules, in rule 138E, in the first proviso,- (a) after the words "Provided that the Commissionermay,",the words, letters and figures "on receipt of an application from a registered person in FORM GST EWB-05," shall be inserted; (b) after the words "reasons to be recorded in writing, by order",the words, letters and figures "in FORM GST shall be inserted, 7. In the said rules, after FORM GST PCT -05, with effect from such date as may be notified by the State Government, the following forms shall be inserted, namely:- APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER 1, GSFP Enrolment No. 2. Name of the GST Practitioner <Auto Populated> 4, Date ofeffect of cancellation of enrolment I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted below: DECLARATION The above declaration is true and correct to the best ofmy knowledge and belief. I undertake that I shall continue to be liable for my actions as GST Practitioner before such cancellation. eaves wars, feats 26 2021 9 (35) (SIGNATURE) Place: Date ORDEROF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAXPRACTITIONER 1, G3STP Enrolment No. 2. Nameof the GST Practitioner <Auto Populated> 4, No. andDate ofapplication §. Date of effect of cancellation of enrolment DECLARATION This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from (SIGNATURE) Place: Date: ". 8. In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:- Refund Type: On account ofdeemed exports (Amount in Rs) SL. Details of invoices/credit notes/debit Tax paid No, notes ofoutward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN No. Type Central State Cess of the (nvoice/ Tax Tax Taxable Credit /Unionsupplier Date integrated Value Note/ Tax territory Debit Tax Note) 1 2 3 4 5 6 q 8 9 10 9. In the said rules, in FORM GST RFD-01A,in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:- 698 (36) Heed 26 2021 Refund Type: On account ofdeemed exports {Armount in Rs) SI. Details of invoices/credit notes/debit Tax paid No. notes ofoutward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN No. Central State CessType of the CUnvoice/ Tax Tax Taxable Credit /Uniensupplier Date Integrated Value Note/ Tax territory Debit Tax. Note) I 2 3 4 5 6 q 8 9 10 10, In the said rules, after FORM GST EWB-04, the following forms shall be inserted, namely: Application for unblocking of the facility for generation of E-Way Bill GSTIN <Anto>1 Address <Auto>4 Facility of furnishing of information in Part A <Anto>5 of FORM GST KWB 01 (ic. facility for Reasons of unblocking of facility for <User input>6 (i) Gi) (iii) Expected date for filing of returns for the <User input>7 period under default 26 BATE 2021 698 (37) 8, Vecification [hereby solemnly sffiem and declare that the information given hereinabove is true and correct to the beat ofmy knowledge and beliefand nothing has been concealed therefrom. Name Designation 'Status Date: Place: [See rule 138 5] Reference No.: Date: To GSTEN Name Address Order for pernitting / rejecting application for unblocking of the facility for generation Application ARN: Date: The facility for generation of E- Wey Bill was blocked in respect of the aforementioned registered person w.e.f. in terms of rule 133E of the Madhya Pradesh Goods and Servioes Tax Rulea, 2017, I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person, I hereby accept the application and order for unblocking of the facility for generation of E- Way Bill on the following grounds: Please note that the system will block the facility for generation of E-Way Bill after (date) if the registered person contimues to be defaulter in terms of rule L38E of the Madhya Pradesh Goods and Services Tax Rules, 2017. OR J have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person. I hereby reject the application for unblocking the facility for generation of E-Way Bill on following grounds: Signatere: Name: Designation: Jurisdiction: Address: Note: Separate documentmay be attached for detailed / reason{s).". By order and in the name of the GovernorofMadhya Pradesh, 698 (38) 26 STRAT 2021 are, 26 ay 2021 2017 19 By 2017} ater 164 are Waa ar war aed AU aT frome oe seater are she Gar aye Praa, 2017 a7 afk wate oer SG fay Pefotaa Raa aware 8, srerfey ayer aada & fara, a fate os Ag, 2020 WAS OFT 1. 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