FA-3-06-2021-1-V (41) Dated 08-07-2021
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3a dade www.govtpressmp.nic.in a was 281] We, Ten, forte 8 Yee 2021—SaIS 17, Wh 1943 aifatsacn at fart age, feat 8 yee 2021 Vaca ar war AF cd Ey Wa aE, uftag St aqeransi we, HeaMNN Are six Sar He FraH, 2017, wl silt aires 1. Gera Ara aie wrerw—(1) st Frat ar afar art seqgesr are aie Bar He Caer) Frag, 2021 2. 2. sad frat A,— (wr) Fra 36 A, sofa (4) A, ger age 4, “oof fara” oh er Rater” went fear STE AAA, sata & faa wer sivedsm-3a a faawh, saa Fert & Sys HU Vera aT SHYT Wt AH BTA (a) fra so 4 so-Prem (2) 4, Prafefied vege siasenfta fear oe, aaiq:— “uog tind cafed, ae site, 2021 & few, dhe vega eel at gfaen ar sai ad Ey sad SAT al, AS 2021 & vet fer A Ag, 2021 & aed fer cH Waa at WHT.” ant. Ul. sitarda, staraa. 562 FEE UIT, feat 8 YeMy 2021 aoe, feat 8 Were 2021 a. Wt. sitarda, stafaa. Bhopal, the 8th July 2021 No. F A 3-06-2021-1-V(41).—In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, hereby, makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:— 1. Short title and commencement.—(1) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2021. (2) These rules shall be deemed to have come into force on Olst May 2021. 2. In the said rules,— (i) In rule 36, in sub-rule (4), in first proviso, for “full stop”, “colon” shall be substituted and thereafter the following proviso shall be inserted, namley:— “Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the conditions above.”’; (ii) In rule 59, in sub-rule (2), the following proviso shall be inserted, namely:— “Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the lst day of May, 2021 till 28th of May, 2021.”. By order and in the name of the Governor of Madhya Pradesh,