The Madhya Pradesh Goods and Services Tax Rules, 2017 - F-A-3-38-2018-1-V-(98) - Madhya Pradesh SGST

Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, Dated 15 th November, 2018 No. F.A-3-38-2018-1-V-(98).- 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 hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENT They shall come into force on the date of their publication in the Official Gazette. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:- (4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has - (a) received supplies on which the supplier has availed the benefit of this department notification No. F A-3-76/2017/1/V(139)- dated 23.10.2017, or notification No. 41/2017-lnteyated Tax (Rate), dated the 23 rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the October, 2017; or (b) availed the benefit of No. 78/2017-Customs, dated the 13 th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i), vide number G.S.R 1272(E), dated the 13 th October, 2017 or notification No. 79/2017-Customs, dated the 13 th October, 2017, published Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13 th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax .credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted, . 3, In the said rules, in rule 96, for (10), the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have- (a) received supplies on which the benefit of the Government of India, Ministry of this department Notification No. F-A 3-74-2017-1-V(137)- dated 18-10-2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. F A-3-76/2017/1/V(139)- dated 23.10.2017 or notification No. 41/2017-lntegrated Tax (Rate), dated the 23 rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23 rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs. dated the 13 th October, 2017, published in the Gazette of India, Extraordinary. Part II, Section 3. Sub-section (i), vide number G.S.R 1272(E). dated the 13 th October, 2017 or notification No. 79/2017-Customs, dated the 13 th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13 th October; 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. . 4. This notification shall deemed to have published on 02.10.2018. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.