FA-3-17-2020-1-V (55) Dated 26-08-2021

698 (38) eqs warra, (ela 26 SPAT 2021 Brera, feat 26 sere 2021 2017 Genie 19 Wy 2017) aH are 164 get ve wR or wa at EL ORI a feonett ue seander are ote Bar ax Pres, 2017 oT aie Wetter wea SG Pay Peafofea eaehert fra 26 @ aah (4) 9, 21 alte 2020 4, vege @ oer Per fafa teqE gaventta fear orem, wey — ang ok Pe fart 4) firetige afer at, ot fe wert affaa, 2013 @o13 oT dhem, apr 30 & wee wer vindiense fo wege a ort at fae ar gage wena ws GR) @ areas S venite wer wt it aqaa 31‘ 1 2, we Rar} fan o7 S weary, ee are tT aafaa fed a at ante &, Prafefiaa Frea staxenfta fora orem, are — ‘ere, wy wae dar ger S arr Bal wege wet aT nda - se seary F stirrder-s@ 4 fat ax aa at epu flaeht wen atta &, seam mie Bae ae & fet a det F oa awh a wirgigs Aad or aT ad, ay des tas wea Gor oP dé av afta eh ate ow Red or wast ved wWorefepe area ween ge Ped ware & fae ‘eee feaett ar naa arr 30 & ants fart we wat & dia ay RH fact 3 ret wea ohyeder-w a wt aret 8 yer caler aay et ar oat as wah ar ati | near & esate FAM S cen seer, aifteperT atts WH~t-3—17~-2020~1-tiel (65), Ferrer 26 ore 2021 aT PGA argare, ore w arn B aERT senifare farar omer &. meeyear & Bare BAP By Gey Tea, am. 4. sfrarea, srafia, meee warm, fia 26 SrFeT 2021 698 (39) Bhopal, the 26" August 2021 No. F A 3-17/2020/1/V (55) : In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Govemment, on the recommendations of the Council, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely: - AMENDMENT Save as otherwise provided, they shall be deemed to have come into force on the date 05 May, 2020. 2 In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21" Apnil, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, namely: - “Provided further that 2 registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21* day of April, 2020 to the 30° day of June, 2020, also be allowed to furnish the retum, under section 39 in FORM GSTR-3B vetified through electronic verification code (EVC).”. 3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely: - “67A, Manner of furnishing of return by short messaging service facility. Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil ream under section 39 in FORM GSTR-3B for a tax period, any reference to electronic fumishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil retum shall mean a return under section 39 fora tax period that has nil or no entry in all the Tables in FORM GSTR-3B.”. By order and in the name of the Governor of Madhya Pradesh,