Amendment in Notification No. F A-3-09-2020-1-V (39) dated the 04th May 2020 - F A-3-09-2020-1-V (44) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 6th July 2020 No. F A-3-09-2020-1-V (44). -In exercise of the powers conferred by Section 148 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 amendments in this department's notification No. F A-3-09-2020-1-V (39) dated the 04th May 2020, namely :- In the said notification (i) in the first paragraph, the following proviso shall be inserted, namely :- Provided that the said class of persons shall not include those corporate debtors who have furnished the statements under Section 37 and the returns under Section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP. ; (ii) for the paragraph 2, with effect from the 21st March 2020, the following paragraph shall be substituted, namely :- 2. Registration .-The said class of persons shall, with effect from the date of appointment of IRP/RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration) in each of the States where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later. . 2. This notification shall be deemed to have come into force with effect from the 05th May 2020. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.