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        GST - States

        The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017 - FA-3-64/2017-1-V-(105) - Madhya Pradesh SGST

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        Option to pay tax under section 10 permitted for provisional registrants upon CMP-02 and ITC-03 electronic filing. A new rule 3A permits provisional registrants or applicants to opt for the composition scheme by electronically filing FORM GST CMP-02 and furnishing FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be filed; rule 120A allows a one-time revision of submitted FORM GST TRAN-1 within prescribed or extended time; rule 138 provisos require principals to generate e-way bills for inter-state job-worker consignments and exempt persons to generate e-way bills for interstate handicraft consignments; related amendments update FORM GST TRAN-1, FORM GSTR-04 and FORM GST EWB-01.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Option to pay tax under section 10 permitted for provisional registrants upon CMP-02 and ITC-03 electronic filing.

                                A new rule 3A permits provisional registrants or applicants to opt for the composition scheme by electronically filing FORM GST CMP-02 and furnishing FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be filed; rule 120A allows a one-time revision of submitted FORM GST TRAN-1 within prescribed or extended time; rule 138 provisos require principals to generate e-way bills for inter-state job-worker consignments and exempt persons to generate e-way bills for interstate handicraft consignments; related amendments update FORM GST TRAN-1, FORM GSTR-04 and FORM GST EWB-01.


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