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TMI BlogThe Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENTS 1. The amendments made by - (i) serial no. 2, 3, 4 and 5 shall be deemed to have come into force with effect from 15.09.2017 ; (ii) serial no. 6, 7 and 8 shall be deemed to have come into force with effect from as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within a period of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3A)" shall be inserted; 3. In the principal rules, afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from of obtaining registration under clauses (i) and (ii) of sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument (CTD))" shall be inserted; (iii) after the words "Designation/Status", the following shall be inserted, namely:- "Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered availing credit Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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