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of <h1>Madhya Pradesh GST Act Update: Non-Composition Levy Taxpayers Must Comply with Section 12(2)(a) and Chapter IX Requirements.</h1> The Madhya Pradesh State Government, under the Madhya Pradesh Goods and Services Tax Act, 2017, notifies registered persons who did not opt for the composition levy under Section 10. These individuals are required to pay state tax on the outward supply of goods at the time of supply, as specified in Section 12(2)(a) of the Act, including situations covered by Section 14. They must furnish details and returns as per Chapter IX of the Act and adhere to the prescribed tax payment period. This notification supersedes the previous one dated 13th October 2017.
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