Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2021 - F A 3-06-2021-1-V(41) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 8 th July 2021 No. F A 3-06-2021-1-V(41) .-In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, hereby, makes the following rules further to amend 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 be deemed to have come into force on 01st May 2021. 2. In the said rules,- (i) In rule 36, in sub-rule (4), in first proviso, for full stop , colon shall be substituted and thereafter the following proviso shall be inserted, namely :- Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the conditions above. ; (ii) In rule 59, in sub-rule (2), the following proviso shall be inserted, namely:- Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till 28th of May, 2021. . By order and in the name of the Governor of Madhya Pradesh R. P. SHRIVASTAVA, Dy. Secy.