Supersession Notification No. F A-3-51-2019-1-V (13) dated the 20th March, 2020 - F A 3-51/2019/1/V(29) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 4th May 2020 F A 3-51/2019/1/V(29) : In exercise of the powers conferred by sub-rule (4) of rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the State Government on the recommendations of the Council, and in supersession of this department's notification No. F A-3-51-2019-1-V (13) dated the 20 th March, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. 2. This notification shall come into force from the 1 st October, 2020. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.