Notification No. 65 to 71 Bhopal Dated 05-12-2020

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Bhopal, the 5th December 2020 No. F-A3-93-2017-1-V (70).— In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), read with Section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's notification, No. F-A-3-93- In the said notification :- after the second proviso, the following proviso shall be inserted, namely : "Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of State tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22™ day of September, 2020 to 31% day of October, 2020.". 2. This notification shall deemed to have come into force with effect from the 21“ day of September, 2020. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. wore, feate 5 fearax 2020 (SR sad wea sa sea A sat sera Her wat 8) SY INT 168 Era Weed wlatal ar WaPT rd By, ARI WRT GAA F Hy Sei H HEAL GrsTS—19 | HIN ACSA uftyg a frei ux ue siferefert aed & fe — aet Wh ONas GW Hea a Saar argos WS WA GH alae sel aT TE z, a, PAT aeeal Feayes wera, feat 5 fearaR 2020 956 (1) a Sa We Ol arg ena, at A ara S By a (@) vated afer & waar & ced, ore ala ataer ae, aly ft Rute, cedar, frat, am, a ta ora Res a wea wen, at ara S yore are 8; Area aftfa & — a (®) SRA IV; ) aur afta aeara alk ORT GS ded gay WY faa; Gi) Wet Heaesr Aret Us Var we Pras, 2017 & fra 138 & alla ga fae fora far war s sik a aore, feate 5 feerax 2020 @ Vaegrr wera fear rar z. Bhopal, the 5th December 2020 No. F-A3-31-2020-1-V (67).— In exercise of the powers conferred by Section 168A of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), in view of the spread of pandemic COVID-19 across many countries of the world including India, the State Government, on the recommendations of the Council, hereby notifies, as under :- (i) Where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion | or compliance of such action, shall be extended upto the 30th day of June, 2020, including for -. the purposes of :- (a) completion of any proceeding or passing of any order or issunace of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or (b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above; but, such extension of time shall not be applicable for the compliances of the provisions of the said Act, as mentioned below :- (b) sub-section (3) of Section 10, Sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129; (c) Section 39, except sub-section (3), (4) and (5); (d) Section 68, in so far as e-way bill is concerned; and (e) rules made under the provisions specified at clause (a) to (d) above; (it) where an e-way bill has been generated under rule 138 of the Madhya Pradesh Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020. 2. This notification shall deemed to have come into force with effect from the 20th day of March, 2020. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. area, feaia 5 fear 2020 WH. VH-V—3—32—2020-1—-T1F_ (65). AI GOR, AAT Are BR Gar He sifeias 2017 (2017 HT 19) (fea SaA SUS Tar Vea sfOas Her Tar 8) GH! ART 168h EI Weed Vlacal Gr WaPT Hed BY, ART ued faza & og exif F afas—19 FeMANY G Hora at gfe O, oRaq HF Rake we ae afergfad Hel ® fe wa ase 8 wet wie: a are: vitae ard GT aPOR oe G for aea fear war s ah wel Vat GT A are or et, faeaRa ef GET. 2. ue afer 20 Ard, 2020 G Wat Be At ora, arora feat 5 Fear 2020 veered fear Gren @. RNS BLA. Fees wera, festa 5 FeuaaZ 2020 956 (3) Bhopal, the Sth December 2020 No. F-A3-32-2020-1-V (65).— In exercise of the powers conferred by Section 168A of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), in view of the spread of pandemic COVID-19 across many countries of the world including India, the State Government, on the recommendations of the Council, hereby notifies that in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of Section 54 of the said Act falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the — registered person or the 30th day of June, 2020, whichever is later. 2. This notification shall deemed to have come into force with effect from the 20th day of March, 2020. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. H, Wh-V—-3—33—2020—1—T1 (66) AT TRO, AeITeST Areal sie War we (fects Weis) afer, 2019 (2020 I 1) (STS Sues Gea sa aera A Sat ass Her Tar 8) HT amet 1 SH SIRT (2) ERT Tact wleaat Gr wart Hd By, 1 GAA, 2020 wt GE ara & we 4 faa aed &, raat var afer wore, feat 5 fea 2020 Bhopal, the Sth December 2020 No. F-A3-33-2020-1-V (66).— 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 appionts the 1 st day of January, 2020 as the date on which the provisions of Sections 2 to 21, expect Section 2, Section 7, Section 10 and Sections 13 to 20 of the said Act, shall come into force. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. 956 (4) Hegre worrs, feat 5 fearaz 2020 wee By 1 fidiay 2019 ST SE ARTE & wo 4 foraal var sfsaa wt eet 13 G wade va et, Maa Hed &. fora Tat &. Bhopal, the 5th December 2020 No. F- A-3-34-2020-1-V (68).— In exercise of the powers conferred by sub-section (2) of Second 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 1st day of Septem- ber, 2019, as the date on which the provisions of Sections 13 of the said Act, shall come into force. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. arora festa 5 fearax 2020 wre By, 1 feriax, 2020 wt SE ake dS wy 4 faa oe @, forret vad alfa HIRI 10H wade yg Vi. arora feate 5 fearax 2020 fora ara @. FeITeS Wes, festa 5 fewrae 2020 956 (5) Bhopal, the 5th December 2020 No. F- A-3-40-2020-1-V (69).— In exercise of the powers conferred by sub-section (2) of Second 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 Ist day of September, 2020, as the date on which the provisions of Sections 10 of the said Act, shall come into force. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. wore feate 5 fear 2020 H. WH-W-3-43-2020-1-a_ (71) eT URT, FeaeeT Are aie Gat we afsfyay, 2017 (2017 wT 19) (fort ges ogard gu ser FH Gad alias Her war 8) Ht ae 128 H ded wed wleaal or vat aed gy, uve a RraRet oy, oa vorgtead afecal & fay, ut fe Fra are te weg vigedisir— 10 4 fraeh wega set aed SPT GH IN 47 G WIA GS aes ca facia Wra wr et GT Tare Sat S ail alee fra SIG ayore frate 5 fear 2020 fear ort &. Bhopal, the 5th December 2020 No. F- A-3-43-2020-1-V (71) : In exercise of the powers conferred by Section 128 of 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 waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR- 10 by the due date but furnishes the said return between the period from 22"! day of September, 2020 to 31st day of December, 2020.". 2. This Notification shall deemed to have come into force with effect from the 21st day of September, 2020. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. Pra, UTS FSO Te CRT UTA, FATT ENT MAGA Hay Fares, Wore B Alea cen wenifq—2020.