FA-3-05-2021-1-V (39) Dated 17-06-2021

after at fart Ha, ACTH Wat, ATT BRI ved Uioal al wa A end ee, Wea aa, uftee at fame a, Udegr, Heayee Ae sit Gar ae Fray, 2017 SMA (2) 4 fra ate 2021 & 27 Ff fer @ WaT EU WAS TH. 2. fas 26 4, safe (1) A ada cigs & wean, freafefiad veqe sraienfia fra oe, staid — “‘aeg ae ot fee hot afer, 2013 (2013 Ht 18) & ares threind ale iret eaten 27 atte 2021 @ 31 FE 2021 ae al Hrenafy & ear a 39 & area wed at we a sne-1 8 yea a oA ae faaruit et dat ant 37 & evita wes sweden 1 A wae wera & Sit aT dhs yeqa wet al gaan wl STAM As EU gestae Ges Hrs (sdtet) Aer S Genta He al vt sand fra sTTT.”” 512 Fee usa, eae 17 FA 2021 STAT &. are. Ut. sfrarea, scafaa. Bhopal, the 17" June 2021 No. F A 3-05-2021-1-V-(39).—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, on the recommendations of the Council, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :-— AMENDMENTS In the said Rules,— 1. (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 with effect from the 27" day of April, 2. In rule 26, in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely :—. "Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall during the period from the 27" day of April, 2021 to the 31 day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility verified through Electronic Verification Code (EVC).". By order and in the name of the Governor of Madhya Pradesh,