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TMI BlogThe Madhya Pradesh Goods and Services Tax Fourth (Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) , the State Government hereby makes further amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017 namely:- AMENDMENTS 1. (1) These rules may be called the Madhya Pradesh Goods and Services Tax Fourth (Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the dale of time of supply of such services in terms of section 13 of the Act . ; (iii) in rule 44, with effect from 1 st July, 2017, for sub-rules (2) and (3), the following shall be substituted, namely:- (2) The amount as specified in sub-rule (1) shall be determ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the country of destination; ; (v) In rule 61, with effect from 1st July, 2017, for sub-rule (5), the following sub-rules shall be substituted, namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return in FORM GSTR-3 and discharge his tax and Other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B , the additional amount shall be credited to the electronic credit ledger of the registered person. (vi) in rule 89, with effect from 1st July 2017, in sub-rule (4), the clause (E), for the wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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