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TMI BlogThe Madhya Pradesh Goods and Services Tax Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision. . 3. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:- (d) violates the provision of rule 10A. . 4. In the said rules, after rule 32, with effect from the 1st day of July, 2019, the following rule shall be inserted, namely: - 32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess. . 5. In the said rules, in rule 46, after the fifth proviso, with effect from a date to be notified later, the following proviso shall be inserted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e substituted. 11. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words payment advice , the words payment order shall be substituted; (b) in sub-rule (4), after the words application for refund , the words on the basis of a consolidated payment advice shall be inserted; (c) after sub-rule (4), the following sub-rule shall be inserted, namely:- (4A) The State Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4). ; (d) in sub-rule (5), for the words an advice , the words a payment order shall be substituted. 12. In the said rules, in rule 94, with effect from a date to be notified later, for the words payment advice , the words payment order shall be substituted. 13. In the said rules, after rule 95, with effect from the 1st day of July, 2019, the following rule shall be inserted, namely: - 95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Committee shall, the words within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, shall be inserted. 15. In the said rules, in rule 129, in sub-rule (6), for the word three used in the phrase shall complete the investigation within a period of three months , the word six shall be substituted. 16. In the said rules, in rule 132, in sub-rule (1), before the words Director General of Anti-profiteering the word Authority, shall be inserted. 17. In the said rules, in rule 133,- (a) in sub-rule (1), for the word three the word six shall be substituted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely:- (2A) The Authority may seek the clarification, if any, from the Director General of Anti Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1). ; (c) in sub-rule (3), in clause (c), after the words fifty per cent. of the amount determined under the above clause , the words along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading, after the words Bank Account Related Proof , the words , where details of such Account are furnished: shall be inserted. 21. In the said rules, in FORM GST REG-07 , in PART-B, after entry 12, the following entry shall be inserted, namely:- 12A. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts . 22. In the said rules, in FORM GST REG-12 , after entry 12, the following entry shall be inserted, namely:- 13. Details of Bank Accounts (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Auto Auto 6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sr.No. Type of Supply (Outward/ Inward) Rate of tax (%) Value Amount of tax Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 8 Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name of Authorised Signatory Designation /Status Place Date Instructions :- 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source (c) TCS : Tax Collected at Source 2. The details in FORM GSTR-4 , for every financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the 1st May, 2019 shall be auto-populated in this table. ; (ii) against serial no. 8C, for the words to September 2018 , the figures and words 2018 to March 2019 shall be substituted; (f) in the instructions, in serial no. 7,- (i) for the words, letters, brackets and figures of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier , the words and figures between April 2018 to March 2019 shall be substituted; (ii) in the Table, in column 2- (A) against serial no. 10 11, for the words to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier , the figures and words 2018 to March 2019 shall be substituted; (B) against serial no. 12, for the words to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier , the figures and words 2018 to March 2019 shall be substituted; (C) against seria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorized Signatory Designation /Status Place Date Instructions - 1. Major head refers to - Integrated tax, Central tax, State/UT tax and Cess. 2. Minor head refers to tax, interest, penalty, fee and others. 3. The form may be filled up if amount from one major / minor head is intended to be transferred to another major/minor head. Minor head for transfer of amount may be same or different. 4. The amount from one minor head can also be transferred to another minor head under the same major head. 5. Amount can be transferred from the head only if balance under that head is available at the time of transfer. 26. In the said rules, in FORM GST RFD-05 , with effect from a date to be notified later,- (a) in Line 3 for the word Advice , the word order shall be substituted; (b) in Line 4 for the word Advice , the word order shall be substituted; (c) in Line ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total Total Total Total Total 8. Details of Bank Account: i. Bank Account Number ii. Bank Account Type iii. Name of the Bank iv. Name of the Account Holder/Operator v. Address of Bank Branch vi. IFSC vii. MICR 9. Declaration: I _______ as an authorized representative of ___________(Name of Duty Free Shop/Duty Paid Shop retail outlet) hereby solemnly affirm and declare that,- (i) refund has not been claimed against any of the invoices in respect of outward supplies submitted with this application. (ii) the information given herein above is true and correct to the best of my knowledge and belief. Date: Place: Signature of Authorized Signatory: Name: Designation / Status Instructions : 1. Application for refund shall be filed on monthly/quarterly basis depending upon the frequency of furnishing of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if applicable Others Total Ledger utilized (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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