No. F A-3-10-2019-1-V(26) dated 06.03.2019 - Seeks to amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October, 2018 to December, 2018 till
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.?? Qcfililltt ?. ??. ? 6 -qr..f2019-? 15, ? 1940 ??t; · ? ?T. 2019 t I ?TiGTii? I 3. ? ?T ? 1 ?. 2019 ????I No. F-A3-10-2019-1-V (26).6 ? irom-, aq?f?cl. Bhopal, the 6th March 2019 WHEREAS, sub-section (4) of section 52 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of2017) (hereafter in this Order referred to as thesaid Act) provides that every operator who collects the amount -specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both.effected through it, including the supplies of goods or services of both returned through it, and the· amount collected under sub section (1) during a month, in .suchform and manner as may be prescribed, within ten days after the end of such month; AND WHEREAS, certain operators, were unable to obtain reglstration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under subsection (4) of section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-section; NOW, THEREFORE,in exercise of the powers conferred ?Ysection 172 of the Madhya Pradesh Goods and Services Tax Act,.2017, the State Government, on recommendations of the Council, hereby makes the following Order, to remove_the difficulties, namely:- 1. Short title. -This Order may be called the Madhya Pradesh Goods and Services Tax (Second Removal of Difficulties) Order, 2019. 2. In section 52 of th_eMadhya Pradesh Goods and Services Tax Act, 2017 (No. 19_of 2017) in sub-section (4), in the Explanation, for the figures, letters and word "31st January, 2019", the figures, letters and word "07th February, 2019';, shall be substituted; 3. This order shall deemed to have come into effect from, .. day of February, 2019. By Order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.