FA-3-13-2017-1-V (92) Dated 05-01-2022

ao saa ate {slain wap 6] Huta, gaa, feats 5 Waal 2022—-Uhy 15, Be 1943 sure, festa 05 sax 2022 Rag ot fare ox wares aret sik Gare fay, 2017 wor ae ene wer & fre Beater Ran wart &. aah 1. Gera ar alk aR (4) ga Raat or art ara wear Are GR Gar 0) sa Pani ¥ aren coda & fear, a fran festa o1 fewer, 2021 4 wat EFF | ll aTeT weras, ain 5 VERT 2022 2. memes Aret aie Var we fra, 2017 4, - we UTET | (we) Sd & car rawr’ wet S gee “aT WET via) Saeco fey ogi; (a) 4230 arm, wt () ¥, ‘crete, aa, eeea, THe, afte fact, era fla, a (afte a), weal & WI wR, “aeraten, Peet a arate, wee, wees, afie frac, wanna Par, der, wou vivedl Gemei-or o ae a RE VAT; (a) ma dee 7} ads ero } wr We Praia are wh ore, aretiq : aaa) fra) @ | / | a! ae] a foyay |) + | sfafte IM | BT WI, at | waft) a _ | Gat | we a (recs | | one a) Wea M| Fees waa, feat 5 wtakl 2022 42(1) PAP CH VU 3-13/2017/1/ 0 are, feats OF /01 / 2022 ayare ETS & UR A vader waRa fear sara 2] Bhopal, the 5" January 2022 - No. F A 3-13/2017/1/V (92) : 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 tules may be calied-the Madhya Pradesh Goods and- Services Tax (Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force from Ist December 2021. 2. In the Madhya Pradesh Goods and Services Tax,Rules, 2017, — (i) in rule 137, with effect from the 30" day of November 2021, for the words “four years”, the words “five years” shall be substituted. (a) in the heading, after the words “or statement”, the words, letters and figures “or intimation of tax ascertained through FORM. GST DRC-01A” shall be inserted; (b) against item 3, in coliimn (3), for the word and letters “Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)”, the words, letters, figures and brackets “Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A, Mismatch others (specify)” shall be substituted; (c) against item 5, in column (1), after the word and figures “within 30 days of its issue”, the words, letters, figures and brackets “, scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify)” shall be inserted; (d) for the table, under serial number 7, the following table shall be substituted, namely:- “Sr.| Tax | Act | Place | Tax/| Interest} Penalty, if| Fee | Others| Total | Ledger | Debit | Date of No. | Period of | Cess applicable utilised | entry | debit supply (Cash / no. entry (POS) Credit) By order and in the name of the Governor of Madhya Pradesh,