FA-3-15-2020--1-V(34) Dated 10-07-2020 Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).

4 4 sea ite fear at aaa F. BAIS 224] woe, Bar, few 10 Wes 2020-3T91S 19, Be 1942 atiisae we feart are, fers 10 Yes 2020 ol INT 164 FRI Vac Maral Ht wart A a SY, UST UHR, VAIN, HAST Alet sie Var we Pras, 2017 4 Preifaad zie weft 8, seafa anes wer fast a- (1) frat 3 4 oan @) 4 pf fae & wi we oie wenita fear ony en vas UAT Preafeakad Wg aaentta fear org, set “Rg Hy Gita alee, at facta af 2020-2021 & fay area 10 seit He wr Was He or ag Oe &, TW ae A a Wwe GIS A snyad are aftreferar Yor Sa S areas S, UPI ida we, Wer wT @) feet ae &, woe (4) 4, oof far & era oy, wierd waite fer oe cen Gad Tea Pefaksed adi age sdenfta fea uy, set — WRG Sat at wR, Ard, et, Ag, OT, Gos aR PTET, 2020 BH preva & fre wae wa A aT arf aie Rida, 2020 at ae staf @ fore wen ofvadi-se@ 4 faawh, var ae d fre ara ae were 442 Fae Werra, Ars 10 Bers 2020 2. srren suaid & Raa, ae afer 3 enter, 2020 8 yard eg wash ones, alare, festa 10 wats 2020 wea & weer vaca waka fea ara s Bhopal, the 10th July 2020 No. F A -3-15-2020-1-V (34).- In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, hereby, makes the following amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :- AMENDMENTS In the said rules,- 1. Inrule 3, in sub-rule (3), for the full stop, the colon shall be substituted and thereafter the following proviso shall be inserted, namely:- "Provided that any ragistered person who opts to pay tax under section 10 for the financial year 2020-2021 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30" day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31* day of. July, 2020.". 2. Inrule 36, in sub-rule (4), for the full stop, the colon shall be substituted and thereafter the following new proviso shall be inserted, namely :- "Provided the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GST-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the conditions mentioned above.". 3. Save as otherwise provided, this notification shall be deemed to have come into force from 3 April, 2020. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. Prise, areata aan eer Srey UPA, FUN Ere wreate oats qos, wort S yk ae werfPra~z020,