9911796707
TMI BlogMadhya Pradesh Goods and Services Tax (Second Removal of Difficulties) Order, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated 08 February, 2019 MADHYA PRADESH GOODS AND SERVICES TAX (SECOND REMOVAL OF DIFFICULTIES) ORDER, 2018 F.A.3.1.2019/1/V(09) - WHEREAS, sub-section (4) of section 16 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of tax on account of such error or omission, in return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g effects to the provisions of sub-section (4) of section 16 and sub-section (3) of section 37; NOW, THEREFORE; in exercise of the powers conferred by section 172 of the Madhya Pradesh Goods and Services Tax Act, 2017, the State Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:- Short title 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails under sub-section (1) of said section for the month of March, 2019. . 3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following ' proviso shall be inserted, namely:- Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
