Seeks to amend Notification No. F-A 3-49-2017-1-V (68) dt. 03.07.2017 - F A 3-49/2020/1/V(78) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 30 th December 2020 No. F A 3-49/2020/1/V(78) : In exercise of the powers conferred by first proviso to rule 46 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following amendment in this department's notification No. F-A 3-49-2017-1-V (68) date 03.07.2017, namely:- In the said notification, with effect from the 01 st day of April, 2021, for the Table, the following shall be substituted, namely,- TABLE Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (1) (2) (3) 1. Up to rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. . By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy Secy.