06 notification No. F- A -3-49-2019-1-V - (06) Bhopal Dated 14-02-2020

aft SIs cits fran aT Wea F. i ate, fete 14 wrath 2020 Be. WH U3-49-2019-1-Gia(06). UF TEEN, Hee Aa aie Bar we afar, 2017 (ania 19 GA 2017) it ART 164 SRT Fed Beat chr wT HT BU, AeaNeT Ait sk Sar ae Pra, 2017 a atk eee Hel & fed Frafatad Free wit &, ataiq, — Heea Are aie Ber ae Fem, 2017 (fara gad sae cea seo Fras Her a et), & Pra 48-A sare (3) & war freafafea sate siacenfta fra arm areata, :— (4) disc Fi, GAT Are sik Gar ax scagite tida we gam state qa at tet Aha A ake tet af ait fefeat & avi wee gy, oft after 4 fatafte at ord, aries week ahr ded ten wre wafeal & of arr dan feat sro ot ofteq at faniitet a ace sro afvetaa fran sie. (5) Wee ohere, ot sa cake ert fara We safraa (4) ory fear rer 8, fret so soem A farce ts @ fart feat Of 8 ord fen &, at aise at a eT. Tees & wea tama 8 an STAR, 126 qeqges weraa, feria 14 Taceatt 2020 ara, fain 14 wert 2020 BH. Wh U-3-49-2019-1-aia (06), feats 14 weet 2020 aT sitet sare Weare & wien S weg werd feat Ta &. Tee & Uae & as A aM SMTA, Bhopal, the 14th February 2020 No. F A-3-49-2019-1-V(06).—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 rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :— In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely :— "(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such contitions and restrictions as may be specified in the notification. (5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. (6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).". 2. This notification shall be deemed to have come into effect from the 13th day of December 2019. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. Preise, UST ART MeN CSA ST, eaeNT gre THA Hales AROS, Hoe A Aft TAT Werle —2020.