Madhya Pradesh Amends GST Notification: New Clause for GTAs and LLP Definition Added u/s 1.
The Madhya Pradesh State Government has amended the notification No. FA-3-47-2017-1-V (59) dated June 30, 2017, under the Madhya Pradesh Goods and Services Tax Act, 2017. The amendments include changes to the table in the notification, specifically adding the phrase "who has not paid State tax at the rate of 6%" after "goods transport agency (GTA)" in column (2) against serial number 1. Additionally, a new clause (e) is inserted in the Explanation, defining a "Limited Liability Partnership" as a partnership firm under the Limited Liability Partnership Act, 2008.
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