Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2021

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..... Tax Act, 2017 (19 of 2017), the State Government, on the recommendation of the Council, hereby, makes the following amendments in 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 deemed to have come into force with effect from th .....

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..... ) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine percent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR- 1 or using the invoice furnishing facility, if he has not furnish .....

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