F A-3-47/2017/1/V (47) Dated 26-07-2022 मध्यप्रदेश माल और सेवा कर अधिनियम, 2017 की धारा 9 की उपधारा (3) के तहत प्रदत्त शक्तियों का प्रयोग करते हुए, अधिसूचना क्रमांक एफ-ए-03-47/2017/1/पांच (59), भोपाल दिनांक 07.12.2018 में संशोधन करते हुए अधिसूचना क्रमांक एफ-ए-3-47/2017/1/पांच (47) दिनांक 26 जुलाई 2022 जारी की गई

@ a sroa ots feat oT Bea 8. wri 402] aor, Aneta, festa 26 Wey 2022-37871 4, Ber 1944 arora, feat 26 Yee 2022 sree tet fear apt Tea fear sea ; (8) Was & ae feafetaa Woe at aia: carte Pera aes, Ba:- rad siz sit fh sa ufae a fatea as oh ae get any ai eh, aer,- I 3rgfdeal a aeauee sired Hitfersa , 2017 & Hea Toler 804 HAVA waaay, flaw 26 Woy 2022 I. 3ngfdeat A ueawal at ary atl wy tes at a ae Seta at fear at, 3 oat ant od CS sadiue & at A HaqaT Ul Wdter “G) sre faser ERT suey aS aa ae Fae’ a ofa Bite fran set 1" Wasa at stared fear sven ,weaT :- a) | @) (3) (4) | " SaR | fenefr asia caf atlas af | arg of doitpe cath tat & wea a a aes | ar eT: - " Hepes Ill Eau was Us w aed fads ay & aka aoa amet aga ese eT BI". am. dh stared, svat, ore, fee 26 Wore 2022 wal @. TRIVAE Wass, AH 26 Yoy 2022 804 (1) Bhopal, the 26th July 2022 No. F A-3-47/2017/1/V(47) : tn exercise of the powers conferred by sub-section (3) of section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department notification No. F A-3-47/2017/1/V(59) dated the 30" June, 2017, namely:- In the said notification, in the Table, - (1) against serial number 1, in column (2), - (a) the words, figures and symbols “who has not paid State tax at the rate of 6%,” shall be omitted; (b) after the proviso the following proviso shall be inserted, namely: - “Provided further that nothing contained in this entry shall apply where, - i. the supplier has taken registration under the MPGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and it. the supplier has issued a tax invoice to the recipient charging Stale Tax at the applicable rates and has made a declaration as prescribed in Annexure ITI on such invoice issued by him.”; (2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority” shall be omitted; (3) after serial number 5A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - Q) (2) (3) (4) __| “SAA | Service by way of renting of | Any Any registered person.”; residential dwelling to aj person registered person. (4) after Annexure II, the following annexure shall be inserted, namely: - 804 (2) IVT Worss, fais 26 WoTs 2022 ; “Annexure IIT Declaration /we have taken registration under the MPGST Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year under forward charge.”. 2. This notification shall be deemed to have come into force with effect from 18™ day of July, 2022 By order and in the name of the Governor of Madhya Pradesh, Prin, Sera Farr cen cet Urea, Fee ERT wa Sle Ysera, Nore 8 yfect cet yerfta—z022.