72 to 74, 76 to 80, and 82 to 85 notification Bhopal Dated 30-12-2020

arfutsaca apt Taunt arora, feat 30 fear 2020 H. WH U 3-47-2020-1-GA (72). TH AHL, meage tea afk dor we aifefrem, 2017 (2017 FI 19) at art 44 al STAT (1) a ary afsa neque area site Sar awe Fram & Fras go BRT ved woah HI WaT HUI EG 9 freafatad deer aed 6, sata -— TH afer %, 30 fata 2020" aint oft wach Gh wT WH 31 Aa 2020" sim ait weq aT ame. Wi. sfareta, suataa. arora, feat 30 feast 2020 waeert vated feat ara &. ae UST AT A aM ATA, an. Ut. sfrarea, svataa. 1006 Heages warqa, feats 30 fearar 2020 Bhopal, date 90/12/2020: No. F A 3-47/2020/1/V(72) : In exercise of the powers conferred by sub-section (1) of section 44 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), read with rule 80 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the State Government, on the: recommendations of the Council, hereby makes the following amendment in the this department's notification, No. F A 3-1 1/2020/1/V (43) dated 20 July, 2020, namely:- In the said notification, for the figures, letters and words “30thSeptember, 2020”, the figures, letters and words “31"October, 2020” shall be substituted. oS 2. This notification shall come into force with effect from the 30" day of September, 2020. | By order and in the name of the Governor of Madhya Pradesh, agra, frie 30 / 12/2020 PIG Hy 3-81 /2010/1/ 94a (73): Usa BRR, Aeaweer Are Ze Var HT | atora, fate 4 ag 2020 A faraertaa sie Seiler axel Fere- saat afte ea ATH, (i) “fee feretter ae” erech & eet WE “2017- 18 # feat an at Fast at arse TS STE ; fou” veg saveenta Ree amet; neagte 3 usta & a A ae sreergan, am. Uh. sitarera, soafaa. and & vita B orpda aaa 3 avs @) S aguen 4 gw area BH sido argere worere & wirore B wearer senta Rar oT aeqgast UST A A ae SMTA, am. wh. sftareta, stafaa. Feages usta, feria 30 feara 2020 1006 (1) Bhopal, Dated 30 /12 /2020 No. F A 3-51/2019/1/V (73): In exercise of the powers conferred by sub-rule (4) of rule 48 of the Madhya Pradesh Goods. and. Services Tax Rules, 2017, the ‘State | Government, on the recommendations of the Council, hereby makes ‘the following further amendments in this department's notification No. F A 3-51/2019/1/V (29) Bhopal date 04.05.2020, namely:-" In the said notification, in the first paragraph, - (i) for the words “a financial year”, the words and figures “any preceding financial year from 2017-18 onwards” shall be substituted; (ii) after the words “goods or services or both to a registered person”, the words “or for exports” shall be inserted. 2. This notification shall come into force with effect from the 30" day of September, 2020. By order and in the name of the Governor of Madhya Pradesh, arava, Praia 30 /12/2020 acm 2020 A Reafetet ee ee & aT sare Hira a. farctter ah" aie site ree wien Pt are; (ii) Gar sepede A, “1 HER, 1020" att att erect & camer oe “1 Rae, 2020" 31 ait seq Uicreenfte fre STE | 2, er HRSA a RAHAT, 2020 & 30 a feat S oe Are STAT Feageg he wae & A A IM srewqa, ame. Wh. sitaraa, scared. 1006 (2) Beye Usa, fea 30 fearat 2020 | axa @ oitas @ aque we F we &) Fagen tee ores A oh orgare: erocerer stra BY wergarer sett rar se @ ame. th. sirareta, orate. . a Bhopal, Dated 30 /12 /2020 No. F A 3- 48/2019/ Lv (74): In exercise of the powers conferred by sixth proviso to © rule 46 of the Madhya “Pradesh Goods and Services Tax Rules, 2017, the State. Government, on the recommendations ‘of the Council, hereby makes the following amendments in this department's ’ notification No. F A. 3-48/2019/1/V (31) Bhopal date 04.05.2020, namely:- ‘In the said notification,— -@ "jn the first paragraph, for the words “a financial year”, the words and figures “any preceding financial year from 2017-18 onwards” shall be substituted; (ii) in the second paragraph, for the figures, letters and- words «1SIday of October”, the figures, letters and words is SUneey of December” shall be substituted. 2. This notification shall © come into force with effect from the 30! day of September, 2020. By order and in the name of the Governor of Madhya Pradesh, ; / arora, featia 30. /12/2020. aafOrer, 2017 (2017 ar 19) HY ART 148 GAR Mee eereTat aor sear TA BE, TANI aoe H Here Hea THE B stors Faw Fras, oe cofeerat & att a wo a areas atch & at 1 HES, 2020 & 31 HER, 2020 ae a FR reagent usta, feat 30 fearat 2020 1006 (3) gid sea wafta ta dors A arte & ate Peat & ater, ernen are wd Sar . 3 Foe war as iat eo nace) wrest RAT eT aT A IE ST FI agt aan SITET . am. th. sfrarea, stata. easter 3 oma % a AT ART, | a. Wi. strana, sara. No. FA 3- 46/2020/ LN(76): In exercise of the powers conferred by section 148 of the Madhya |] Pradesh Goods and Services: Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby notifies the registered persons required to prepare the tax invoice in the manner specified under sub- rule (4) of rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017, who have prepared tax invoice in a manner other than the said manner, as the class of persons who shall, during the period from the 1* day of October, 2020 to the 31* day of October, 2020, follow the special procedure s such that the said persons shall obtain an. Invoice Reference Number (IRN) for such invoice by uploading specified particulars in ORM. ‘GST INV-O01on the ‘Common Goods and Services Tax Electronic Portal, within thirty days from the date of such i invoice, failing which the same shall not be treated as an invoice. 2 This notification shall come. into force with effect from the 30! day of: September, 2020. By order and in the name of the Governor of Madhya Pradesh, 1006 (4) Reagest ustaa, feat 30 fearat 2020 arora, fraia 36 / 12/2020 30 3eF,2020 at se athe & wo A saat Hera A aT 2 aT aN 13H soda Mae ret aay, fae aes | penee & usin a a den onterdan, am. di. sitareta, sqaraa. aryare wera & meaeR S vaqare were fear va z an. ut. sfrareta, stafaa. Bhopal, Dated -30 /12 /2020 Ne F A 3-48/2020/1/V(77): In exercise of the powers conferred by sub- section (2) of section 1 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2020 (2 of 2020), (hereafter in this notification referred to as the said Act), the State Government, hereby appoints , the 30th day of June, 2020, as the date on which the provisions of sections 2 and 13 of the said Act, shall be deemed to have come into force. By order and in the name of the Governor of Madhya Pradesh, arora, fete 30 12/2020 wa Wh Y 3-49/2017/1/ are (78) : Use AAR, Ataee Are sie Bar Fe 2017 & Feraat 46 & ugar TEER CERT vee enfeerat sar etter aA ET, UAL At aHrA et seer at 1 31er, 2021 & vane, art & fav, fBrrafafe wfSeenfina er, Hees usta, feat 30 fearat 2020. 1006 (5) are dy fat AY ASAT Va Vat Hs) (1) Q) @) 2. Orr aais BIT Safe 6 aed ag wsregipa cals, Braet warot airack et Facter af a Gier as eae cen &, Saat fersalt & arelter Tah GANT ae Peet (aiRtaredepar cascrat Hr arg fet 2) 5 dha 4 sae aN & wir (@) A eee fate A aan Palefeee CaTTET wig a ateet Bt cheer ar sede aa & fare area are BI am. wi. sitareta, stata. a ata # argee sus @ ae 6) or gw eT A ere een am. Ut. sitareta, stafaa. Bhopal, Dated 30 /12 /2020 No.F A 3-49/2017/1/V(78): In exercise of the powers conferred by first proviso to rule 46 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following amendment in this. department's. notification No. F-A 3-49-2017-1-V (68) Bhopal date 03.07. 2017, namely: - In-the said notification, with effect from the 01% day of April, 2021, for the Table, the following shall be substituted, namely,- 1006 (6) mages Usa, feat 30 fears 2020 “Table Serial | Aggregate Turnover in the Number of Digits of Harmonised Number _ preceding Financial Year : System of Nomenclature _GB) Up to rupees five crore 4 . a 2 more than rupees five crore | a 6 Provided that a registered person having aggregate turnover up to five crore rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.”. By order and in the name of the Governor of Madhya Pradesh, | | | arora, feat 30 /12/2020 we Uw 3-50/2020/1/T4 (79): Us UL ATT AT 3 aa a GU,18 AS ,2020 Fl Se ANTS % SI A 34a pera & eer 11 a sade get Art aaa fara HATS | ergest 3 Tere 3 aa Baa STATA, ame. Wi. sfrarera, stataa. qeqgee a Wee & ATS AM SeMTAK, am, Wi. sitarera, soafaa. yeages usa, feat 30 fearaxt 2020 1006 (7) . Bhopal, Dated 30 /12 /2020 Ne F A 3-50/2020/1/v(79): In exercise of the powers conferred by sub- section (2) of section 1-of the Madhya Pradesh Goods and Services ‘Tax (Amendment) Act, 2020 (2 of 2020), (hereafter in this notification referred to as the said Act), the State Government, hereby, appoints the 18" day of May, 2020, as the date on. which the provisions of séctions 11 of the said Act, shall be deemed to. have come into force. : | By order and in the name of the Governor of Madhya Pradesh, arora, fester 30 /12/2020 Bui WH U 3-57/2020/1/Ae (82) : UST UHR, HAAG Are ar Bat we (feta Pate) Rraat sad afer a unt 7 & sade vga St, Pad wet 21 ame, Wh. sitareta, soefaa. arqare Usa & wor S vagars weer fear ora e am. ut. sitaraa, scataa. Bhopal, date 30 /12/2020 No. F A 3-57/2020/1/V (82) : In exercise of the powers conferred by sub- section (2) of section 1 of the Madhya Pradesh Goods and Services Tax (Second Amendment) Act, 2019 (1 of 2020), (hereafter in this notification referred to as the said Act), the State Government, hereby appoints the 10™ day of November, 2020, as the date on which the provisions of sections 7 of the said Act, shall come into force. By order and in the name of the Governor of Madhya Pradesh, 1006 (8) Aeqges usaa, featar 30 fearat 2020 afora, aia 30 /12/2020 a goer (7) & age & wey ufsa at 39 Ht Toure (1) & Wgw ERI vad waa wl WENT Sa By, aug at foal ay, ta eipd cafeaal oi, wl wt ualpa Are. udadl fda af 4 oa ets wou ap or Ha sad 2 aft freA Awe Are sR Taegu, GAY, 2021 8 uate Aare & fu fool afea ett sik vad afar st ERT 39 Bt BUENT (7) & UGH F sqER velo HT A eer ae aT Tas He, safe. (i) T wer & va at akka wt qdadf are & fee zie fae afea et oT gat 8; ef | (2) BE wettea cota Brat pa onad feet fade af a fore & dhe ote ads wou & after a one 2, dt ae Teradf Pare & ved are B Fate ster w faa (3) AA aot & Kin (2) A Ae af & omnia am aed weietpa cafsr & fer, ax a ® ue wen mem fe oda vad Past & fran oie & soras (1) & aed Sea Bot eu (3) F aurstena Pawo & arse a Safa one we afer Het : Bvt we. Uercipd ated wT at Guen War faded 1. | eirdiga safer fre pa ona 1.5 aus way TH arity erat 2. | eertea ofea Pret Pa enad 1.5 wads way aw | Ase feat Weqges Ustqa, featar 30 fears 2020 1006 (9) wed z | | neat & wera % am 8 an aaER, am. Wl. sitarea, svafeaa.- am. Ut. sitarcaa, stata. Bhopal, date30/12/2020 No. F A 3-59/2020/1/V (83) : In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons, other than a person referred to in section 14 of the Integrated Goods and . Services Tax Act, 2017 (13 of 2017), having an aggregate turnover of up to five crore rupees in the preceding financial year, and who have opted to furnish a return for every quarter, under sub- rule (1) of rule 61A of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) as the class of persons who shall, subject to the following conditions and restrictions, furnish a return for every quarter from January, 2021 onwards, and pay the tax due every month in accordance with the proviso to sub-section (7) of section 39 of the said Act, namely:— (i) the return for the preceding month, as due on the date of exercising such option, has been furnished: (ii) where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same. (2) A registered person whose aggregate turnover crosses five crore rupees during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter. (3) For the registered person falling in the class specified in column (2) of the Table below, who have furnished the return for the tax period October, 2020 on or before 30° November, 2020, it shall be deemed that they have opted under sub-rule (1) of rule 61A of the said rules for the monthly or quarterly furnishing of return as mentioned in column (3) of the said Table:- 1006 (10) Feages usr, featar 30 feast 2020 Table Sl. No. 7 Class of registered person Deemed Option 1. Registered persons having aggregate turnover of up to Quarterly return - 1.5 crore rupees, who have furnished FORM GSTR- 1 on quarterly basis in the current financial year 2. Registered persons having aggregate tumover of up to Monthly return 1.5 crore rupees, who have furnished FORM GSTR- 1 on monthly basis in the current financial year 3. Registered persons having aggregate turnover more Quarterly return than 1.5 crore rupees and up to 5 crore rupees in the preceding financial year « (4) The registered persons referred to in column (2) of the said Table, may change the default option electronically, on the common portal, during the period from the 5th day of December, 2020 to the 31% day of January, 2021. 2. This notification shall be deemed to come into force with effect from the 10" day of November, 2020. By order and in the name of the Governor of Madhya Pradesh, straret, fear 30 /12/2020 wri UH T 3-58/2020/1/aTe (84) : Tess BUR, Aeawee Are six Gat we afOferaa, 2017 (2017 aT 19) Gra ga aftrauer Hse oer sae Hier ser eT e) HT cme wx, saa MBean A err 39 A so amr (1) & TeqH & aha Hala oath & MaTqUat Toa ar sdagite aa aae A oon aes See AIA A Gy sagt Premoth enas arere oe aaa A are Baal et Pare & fare aah saectinnn wae Sart wera Hed ae arfed aor Sette wleteret AT . Ti) et Reco after arere ae cafe A ore B aah archer Pach rare Sie (#) ema & ued AG & fae, agi gaa are & fae seagiae aed cat TT “ saagiiter vert dare & waar, ae apfter & fare sates ar ster FL aes Ree wis, feat 30 fearax 2020 1006 (11) (a) Para & at are & fe ae Bare & ved att oat are & fae gdagian ae Sa at aris seat Soe A waren, eich we eae fore vat & a a at after Her ser &, agi tet aS THT oT awar area at at wT Weg ve sit fe wsedpa cata sara fate ufwar & fee oa agt ger sie easéraror - sa aftkqeen & walort & fae, "or ar aaft" ve A ag at Hae afta z1 2. ae aiken 1 seat, 2021 a vga eth a. Uh. sftarea, stafaa. am. Ut. sftareaa, scafaa. Bhopal, date 30/12/2020 No. F A 3-58/2020/1/V (84) : In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof, as the class of persons who may, in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to, - (i) thirty five percent of the tax liability paid by debiting the electronic cash ledger in the return for the _ preceding quarter where the return is furnished quarterly; or (ii) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly: Provided that no such amount may be required to be deposited- (a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ; 1006 (12) Aeagen ws, featar 30 fearat 2020 . (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability: Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month. Explanation- For the purpose of this notification, the expression “a complete tax period” means a tax period in which the person is registered from the first day of the tax period till the last day of the tax period. 2. This notification shall come into force with effect from the 1“ day of January, 2021. By order and in the name of the Governor of Madhya Pradesh, afrarer , featee-30 /12/2020 2020 F Prafafad six dae pect 8, stata:- wai WH 3-51 /2019/1/ tia arora, aie 30 /12/2020 ofthat arqara wore & wile S vagera werk far ore eI a. Wh. strana, scafaa. Bhopal, date 30/12/2020 No. F A 3-51/2019/1/V (85) : In exercise of the powers conferred by sub-rule (4) of rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. FA 3-51/2019/1/V (29) Bhopal date 04.05.2020, namely:- In the said notification, in the first paragraph, with effect from the 1* day of January, 2021, for the words “five hundred crore rupees”, the words “one hundred crore rupees” shall be substituted. By order and in the name of the Governor of Madhya Pradesh, Teaqyes warsa, feat 30 feat 2020 1006 (13) ‘ahora, aie 30 /12/2020 WHR 3-42 /2019 1/4 (80): WsT ATR, Reavee Aret HH Bar AT HDA, sue (5) ate at 148 BERT vant efecet ar velar axa ET, ga are B Hse Ha ET See satis WH T 3-42/2019/1/ are (53) SITE, fetter 30 312017 A aie at ah frafafaa detea act &, sreiet- Sao agar A, ah A, war Hem 19m sit see altar weed & oa | aritted fats aay che sfosar feires | | sare angie Brareh same water ean nese % qora aa 8 an antagae Hee USTTA AT A aM SAMAK, am. Wt. sitareda, scafaa. Bhopal, Dated 30/12 /2020 F A 3-42/2019/1/V(80): In exercise of the powers conferred by sub-section (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. F 1006 (14) Reger wera, feat 30 fearat 2020 In the said notification, in the Table, after serial number 19B and the entries relating thereto, the following shall be inserted namely:- “19C | 9965 , Satellite launch services supplied by Indian Space |. Nil Nil? Research Organisation, Antrix Corporation ‘Limited © or New Space India Limited. 2. This notification shall come into force with effect from the 16* day of October, 2020. By order and in the name of the Governor of Madhya Pradesh,