Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2021 - F-A-3-02-2021-1-V (29) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 10 th June 2021 No. F-A-3-02-2021-1-V (29) .-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 recommendation of the Council, hereby, makes the following amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :- 1. Short title and commencement. -(1) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2021. (2) These rules shall deemed to have come into force with effect from the date 1st January 2021. AMENDMENTS In the said rules,- (i) in rule 59, after sub-rule (5), the following sub-rule shall be inserted, namely :- (6) Notwithstanding anything contained in this rule,- (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of Section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR- 1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding year; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine percent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR- 1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period. . By order and in the name of the Governor of Madhya Pradesh R. P. SHRIVASTAVA, Dy. Secy.