FA-3-03-2021-1-V (58) Dated 26-08-2021

698 (102) Aes: Wares, Pears 26 area 2024 aes, 2017 (2017 @T 19) @ ae 164 GS ERI wea ete) HT WANT PRI By, gua af faite! ae, Heayest are? six Gar we fas, 2017 wT sik We ant & faw frafeaa fas gan 2, areata — 4. @8re aay ate mre (4) gs Pera) apr Sera are seater are aie Bar HR figtera) Fras, 2020 2 1 (2) araen aad @ fara, 2 fran fedex 2020 & oad fea vga aR Ha | 2, Hees ala aie War ax Frau, 2017 (Gra geet gue oad Se Pa wel & oer, APafates woos et vfsentta fear aren, seit ‘an) Pea @) & ala fey or ae wetle ares G use, sae aT VET side aie ak 8 aga wel smdqw we wale wel B gel aT 25 GT BIMT 6) & sieta aen aftefea sroee GB Uae A art are WE cafteal GI (@) adage srenita arene wees sik wielure ferar orem, afe ae ger 25 a wore @0) & ona we oma a a oie ufe wer ay ane We & afar @ fac far et a; a gre = @ alk af eee ae ar altos a flac At PAT eg, aiz oer 8 wea ofvedt ado —o1 4 fee we odes S Wel amas fay ae @) cates wt ser Re Be at ane O wal asad Ge Te S BTA nag ei nuggee vray, feats 2A SET 2021 agp (1093 (@) wafra sed, sign a err med feet Pe alert & amped GH yer waa wen aA } wea cen der vlaa afer vfaa wre te areal or eearst fee wre @ eee, ater at vega fed GF et ae a dra fest & free eter wars fee Gray, (a) goer @) 3, Gi) Was & wert ae Prafefas wae at ofeeenfta fee ren, see “og ie a, fas a & uuan Ge) A aenfahiite one Gea or wear SG YH TR au aur ven & wence a fleou wr waa ae) wea F, aT (a) wafta atart, age & are uited fat (a aie @ aged 8 ot wrt Sfad SAS & a, ae rae oa ae Yael fr ver eit cess G) at Woe B aeria ae ane B (@) aey Wh omge fea arr a ara S dha feel a) wale @ sae wet ta ae safes O) 6 age & aeefa ara gl) a; at (7) waa @) & devia orden a ERT me fel AY wom, aren) up axa a wit a arhka Uo ord ard fara & oak & alae al, eerste war feu ar & aden oT sea ger Bast SEAT 4. am faa 4, fra 21 a @) wes (@) 4 cma a Gael’ wa & yeaa “oO gah we a ge write @) as (a) d cee, Peafaftar wel or aa: enite fee orem, seria ‘@) arr ie alk gad oefa ere me Peel & suas @ alr 4 gage we 898 (104) Fees eroryy, PRAT 26 ST 2024 (a) ary 37 & ania ee wilgadiane— 1 4 ge ar va 8 siktrs oe arate) @ for & ais wea at ae ae faa A ata ey WW cas vara } ak a ale a 5. ow Pree 4, fra ata 4, ~ Brea) ait aire ae fee OINET; ‘(2) wet, ENT a9 a oniey feet voredipa caf err mega at wee faaxftral ay Cert fa) was acfieal & ex wad wey clyadon1 4 meq fer aT aor ey fe wii agerqu] aiax ur fexiiitar es of ayaa S soeel a yas ve fou or wer 8, dt cad wtrtioer a frefea me fear orem ay tH ath @, om air ote feeufadi ar eee ey, were dds oy, gerade Fase GATE 1”; (a) softies (3) @ urea freafafted sofas ar atevenfie fer areTsrea (2H) @ ada feifaa ex fear rn By, was Wingioe # faiea wa & sahy & enim, arr 54 B aes ars a wfvara adi fern warenrs; (gs) wort (6) 4, — ere, sas afte arax a ofa: vera ferat crear; di) Fefefsa Kae or ae: walta fora org, ser aera 2. wee al ofa & cfc wa @ eee farh of waa ae ge weg was @ a. seared, wporrs, Fei 26 HTT 2021 as (105) (i) softes &) 4, “oof (4) & anime wr fer wer aren acral aed’ we, Biew, ate aly aa a ate: venta faa wren, (a) sufray () 4, ours @) + ania vege fear em sae’ we, Hrs wer WY gee, ree, aie alk ser a ate: wearhta fear BETTI wiry oe “yeaa” wee aH) uicenfta fear are, (i) “a0 Hfagia’ ote aie weg wer we “5 wlan” sta alk weg a wena fey argm, afar a aati a det a ara argh & eh vega wet a anal sai epi fa) 0S Pest wirehiga alte we, ore are 30 al GoIRT 4) G Wye a ari das wea ee oT yes ar was aes aay met a Sash ur eat ay wien srytal @ aie wega ae a aqui ad} ehh, we wed eel ae ale & fae wey vleadian— sa 4 faawh wegqe adi a 2 os: @ ake ta at ar parr ae b fae qe ay scegifie cor 4 wee qa was eet wl gfe er sua aes soa wet a daa ar asl wt wie age & aR aga eel a agate ae) epi, we wed fest we aay 9. oe fae 4 een B uses o1 TTR 2001 8 Reofaa fran ar are: wofte fer orem, seta: Homa db we ge th wired afip or ariel A ey aera FB g0% Vi suet UR or see al He cet we angle cer wT ax aeh srefh S fe ares anf a yea ve we A core ara wad A ae & @) zene op aft sear carl aura act ser va Pree sea ste ag are, ¥ fare 2) fava ash YG were 4 anaee afer, 1961 (961 #1 we ofa &) arn i30 A] goer 4) @ ada sae Mach aha oe a wad @ afta; grey at &; area were oe B ofa ane Gaara fades far 8 ar are fadita ad A ow are ae dat wr Sw Be anecye wx cua G 1% G alia ba wera @) viregrea ats ela 2 @) eer fearra sierar (i) ware oibrawery aera ag us al fe angw sere cue) ale 8 wibed ely after We acu 10. Ser roe 4, fram ise a, wofera (10) A 01 aaa, 2001 SY veardt — (eo) afer: @ WA 2 43 wae. 4 wwe meq Tay stn “100 fae’ B WA OR We TT Bare “oot” aw piteenea rar aren; (@) wes (a) 4, “al ae” we SB Be GR a) we sak eee wl uienfiita fea are; 3) we GS ote Pesfotes wee we aene verde Pra aie, wera :— "(8) ve cafes, forerer erat far ait) & safer (1) oer waft (2) 12. we Pree 8 wen oftwadt ones? -30 @ yea, Prafeked wey ae: werfte fear are, aerte — [fat 21 Fe, war 4, ara: WaT: atria @ fees eet & fay gaa sie whee & fey Ae Prafafaa bl gaat 4, wer, (@) aa ara ed VarHe HAAN, 2017 VT IT 30 BG aierta AV we fare, GV) ecccceccceceseevev ces (ere a) ax oFy wuael amet & form # Preefeifies feeeraverafa a gor der #: oO femvir 4 Qo feuyufy 2 Qo fecquit 3 2. wera ereay favafeal/areafeal Yas we Bla & Te STA Fee ATE yd Qo oe afas 2o17 @ aed alk gad sata are ae faa a wea eRia aed & f& afe sear advo eoeowy adl eer 2 ay arg weed el wheres @ fed are ep i Sve wr fear war 21 668 (108) ett any, fa Teh 28 SG 202! fori at cafes grr fed at ata 8 ad qearde a gece fey aA Bi era et a ewe 4 fess aq @ ser as we aan ws are 4 SMM TATE | 5. ame ere oega fey 7a eprordl & were aed wae Salar ata wan S| aH: Tear: Ree BH view a apy a sey areseqany, Weegee were Rey ara et — area, sfrareda, craft Bhopal, the 25th August 2021 No. F A 3-03/2021/1/V ($8) : 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 males further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely: - 1, Short title and commencement. - (1} These rules may be called ihe Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2020. (2} Save as otherwise provided in these rules, they shall come into force on 22 December,2020. 2. In the Maditya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), with effect from a date te be notified, the following sub-rule shall be substituted, namely: - “(44 )Every application made under rule (4) shall be followed by-— (a) biometric-hased Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number: or (b} taking biometric information, photograph and verification of such other RYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted net te get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as votified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner fer the purpose of this sub-rule and ihe application shall be deemed to be complete only after completion of the process laid down under this sub-rule.”. 3. Inthe said rules, in rule 9,- (a) in sub-rule (1), - (i) alter the words “applicant within a period of’, for the word “three”, the word “seven” shall be substinuted: (ii) for the provisos, the following proviso shall be substituied, namely: - “Provided that where- {a} a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhzar number as specified in sub-rule (4.4) of rule 8 or does not opt for authentication of Aadhaar number; or aoa 11 yeqges| worms, Ree 26 sre 2024 (eb) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Joint Comonissioner, deems H fit to carry out physical verification of places of business, the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit.”; {b} in sub-rule (2), - {i} for the werd “three”, the word “seven” shall be substituted; Gi) for the proviso, the following proviso shall be substituted, namely: ~- “Provided that where- (a) a person, other than a person notified under sub-section (6D) of section 25, fails to underge authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, or fb) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Joint Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-O3 ray be issued not later than thirty days fom the date of submission of the application.”; (e)fer sub-rule (5), the following sub-rule shall be substituted, namely: - “(5) lf the proper officer fails to take any action, - (a) within a period of seven working days from the date of submission of the application in cases where the person is not covered under provise to sub-rule (1); or (b} within a period of thirty days from the date of submission of the epplication in cases where a person is covered under proviso to sub-rule (1) or {c) within a period of seven working days from the date of the receipt of the ¢larification, inforrnation or documents firmished by the applicant under sub- rule (2), the application for grant of registration shall be deemed to have been approved.”. 4. In the said rales, im rule 2],- (a) in clause (b}, afier the words “goods or services”, the words “or beth” shall be inserted: (b) after clause (d}, the following clauses shall be inserted, namely: “(e) avails Input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or Teme wore, fer 26 arrem 20s 898 (111) (f) fumishes the details of outward sapplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or (g} violates the provision of rule 86B.”. §. In the said roles, in rule 214,- {a} in sub-rule (2), the words “,after affording the said person a reasonable opportunity of being heard,” shail be omitted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely; - “(2) Where, 2 comparison of the retumns furnished by a registered person under section 39 with (a) the details of outward supplies fumished in FORM GSTR-1; or (b) the details of inward supplies derived based on the details of outward supplies furnished by bis suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on ihe recommendations cf the Couneil, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the mules made there under, leadmg to cancellation of registration of the said person, his registration shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences and anomalies and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled.”, (c)} im sub-rule (3), after the words, brackets and Ggure “or sub-rnle @y", the words, brackets, figure and letter “or sub-rule 2A)” shall be inserted; (a) afier sub-rule (3), the following sub-rule shall be inserted, namely: - “(34) A registered person, whose registration has been suspended under sub-rule (23 or sub-rule (2A), shall not be granted any refund under section 34, during the period of suspension of his registration.” (e} in sub-rule (4), - (i} after the words, brackets and figure “or sub-rule (2y", the words, brackets, figure and letter “or sub-rule (ZA)” shall be inserted; (if the following proviso shall be inserted, namely: - “Beovided that the suspension of registration under this rule may be revoked by the proper officer, anytime during the pendency of the proceedings for cancellation, if he deers fit”. §. Inthe said rules, in rule 22,- fa} in sub-rule (3), afier the words, brackets and figure “the show cause issued under sub-rule (1)", the words, brackets, figures and letters “or under sub-rule (2A) of rule 21A° shall be inserted; (b) in sub-rule (4), afier the words, brackets and figure “reply furnished under sub-rule (2y’, the words, brackets, figures and Ictters “ar in response to the notice issued under sub-rule (2A) of rule 21.A” shall be inserted. 7. In the said rales, in rele 36, in sub-rule (4), with effect from the 1° day of January, 2021,- (a} for the word “uploaded”, at both the places where it cecurs, the word “furnished” shall be substituted; (b} afler the words, brackets and figures “by the suppliers under sub-section (1) of section 37", at bath the places where they occur, the words, letters and figure “in FORM GSTR-1 or using the invoice furnishing facility” shall be inserted, fc) for the figures and words “10 per cent.”, the figure and wards “5 per cent.” shall be substituted. 8. In the said rules, in rule 59, after sub-rule (4), the following sub-rule shall be inserted, namely: - “(5 Notwithstanding anything contained in this rule, - (2) ategistered person shall not be allowed to fumish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has noi furnished the retun in FORM GSTR- 3B for preceding tax period; {c} a registered person, who is restricted from using the amount available in electronic credit ledger ic discharge his liability towards tax in excess of ninety-nine per cent. of such tax Hability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the retun in FORM GSTR-3B for preceding tax period.”. 9. In the said rules, after rule 864, with effect from the 1" day of January, 2021, the following rule shail be inserted, namely: - “6B. Restrictions on use of amount available in electronic credit ledger. Notwithstanding anything coniained in these rules, the registered person shall not use the amount availaole in electronic credit ledger to discharge his Hability towards output tax in excess of ninety-nine per cent. of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees: Provided that the said restriction shall not apply where — (a) the said person or the proprietor or karta or the managing director or any of its two partners, whole-time Directors, Members of Managing Committee of Associations or Board of Trustees, as the case may be, have paid more than one lakh rupees as income tax under the Income-tax Act, 1961(43 of 1961} in each of the last tvo financial years for which the time limit to file return of Income under subsection (1} of section 139 of the said Act has expired; or (b) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (i) of first proviso of sub-section (3) of section 54; or (c) the registered person has received a refund amount of mare than one Jakh rupees in the preceding financial year on account of unutilised input tax credit under clause (11) of first proviso of sub-section (3) of section 34, ar (d) the registered person has discharged his lability towards outpul tax through the electronic cash ledger for an amount which is in excess of 1% of the iotal putput tax liability, applied cumulatively, upto the said month in the current financial year; cr (#) the registered person is ~ (ii) a Public Sector Undertaking; or (iiija local authority;or (via statutory bedy: Provided further that the Commissioner or an officer authorised by him in this behalf may remove the said restriction after such verifications and such safeguards as he may deem fit.”. 18, Jn the said tules, in rule 138, in sub-rule (10), with effect from the 1® day of January, (a) in the Table, against serial number 1, ia column 2, for the figures and letters “100 km.”, the figures and letters “200 kin.” shall be substituted: (b) in the Table, against serial number 2, in column 2, for the figures and letters “100 km.”, the figures and Jetters “200 km.” shail be substituted, 44. in the said rules, in rule 138E, - (4) in clause (b), for the words “two months”, the words “two tax periods” shall be substituted; (b} after clause (c},the following clause shall be inserted, namely: “(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (24) of rule 214". 12. In the said roles, after FORM GST REG-30, the following FORM shall be inserted, namely- [See rude 214] Reference No, Date: <DD><MM><¥VYY> To, GSTIN Name: Address: Intimation fer suspension and notice for cancellation of registration In a comparison of the following, namely, a returns furnished by you under section 39 of the Madhya Pradesh Goods and Services Tax Act, 2017; {i} outwards supplies details furnished by you in FORM GSTR-1, 98 {114} Reayee? Yaga, PEas 26 SATS 2021 (ii) anlo-generated details of your inwards supplies for the period te ; CIV} ec ceneeeeeeeseeeeeces (specify) and other available information, the following discrepancies/ anomalies have been revealed: a Gbservation | gp Observation 2 a Observation 3 (details to be filled based on the criteria relevant for the taxpayer). 2. These discrepancies/asomalies prima facie indicate contravention of the provisions of the Madhya Pradesh Goods and Services Tax Act, 3017 and the rules made thereunder, such thai if not explained satisfactorily, shall make your registration liable to be cancelled. 3. Considering that the above discrepancies/anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of sub-rule ZA) of rule 21 A. 4. You are requested to submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation to the above stated discrepancy! anomaly. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer, 5. ‘The suspension of registration shall be lifted on satisfaction of the jurisdictional officer with the reply along with documents furnished by you, and any further verification as jurisdictional officer considers necessary. 6. You may please note that your registration may be cancelled in case you fail to furnish a reply within the prescribed period or do not furnish a satisfactory reply. Name: Designation: NE: This is 2 system generated netice and does not require signature by the issuing authority.”. By order and in the name of the Governor of Madhya Pradesh,