Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2020

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 164 of the Madhya Pradesh Goods and Services 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, 2020. (2) These rules shall d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ified in the said notification. . (3) in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:- (2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) Code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X