FA-3-12-2021-1-V (53) Dated 08-07-2021

3a aque www.govtpressmp.nic.in a wore, fei 10 set 2021 3 ER Wed wads h war aed BY, Wes aR, aise at femal we, serves are sit Gor awe fran, 2017, aT ak Sear ae & faa feasted faa sant %, aalq:— 1. Gfare are sik wer—(1) = Raat a dire aH seagee me sik Seat wt (aera) fray, 2021 F. (2) aan srdfia & foara, 3 fran feria 1 FA 2021 4 waa ei. 2. Heaye Aer sit Aart ax fray, 2017 A— (i) Fram 26 & satan (1) A abe tae a, ‘31 Fg, 2021" sian, stant SR Weel, CIA, ‘131 Sere, 2021" stat, sal sit weet ar ufteenfia fear orem. ga fraH at ag, 2021 & 31d fer 4 A] AMT STEM. ; “uog ae ot fe saa ed ada, ae sik a 2021 at safe & fee Sat BS ary ett ake VF, 2021 A 3, 2021 Hl Bara St Ae ferret, wt He safe fee wey vivadian-3a at frac, sad Hel & Sys Hl wera a saad Va aga Sat we was Ses Wega St aT.” Gii) fran so &, sahan (2) A, ved We & oe, Fr Cae siaeenfta fear sem, saiq:— “arg ae ot fer targa cafes, are Fe, 2021 & fer, dire wea HEI SH Yfaer Hr sya Hed EG Tad an. Ut. staredta, stata. 634 Reamer tesa, feat 10 SrTeA 2021 aor, fei 10 sriet 2021 afta As WH T 3-12-2021-1-aa (53), ferte 10 area, 2021 Hi sist ayer Tee h wen YT WEEN wena fear ora &. am. Wt. sitarera, stafaa. Bhopal, the 10th August 2021 No. F A 3-12-2021-1-V(53).—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:— 1. Short title and commencement.—(1) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force on 1* June, 2021. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017,— (i) in sub-rule (1) of rule 26, in the fourth proviso, with effect from the 31st day of May, 2021, for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “31st day of August, 2021” shall be substituted; (ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be substitued, namely:— “Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”’; (iii) in sub-rule (2) of rule 59, after the first proviso the following proviso shall be inserted, namely:— “Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the Ist day of June, 2021 till the 28th day of June, 2021.”. By order and in the name of the Governor of Madhya Pradesh, Frise, MAH ART Te CSA UPR, Aaa SRI aT pals YR, Hae A Axa ae Weera—2021.