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<h1>Madhya Pradesh GST Rules Amended: Input Tax Credit Reduced, New Restrictions on Electronic Credit Ledger, Non-Filing Clause Added.</h1> The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2019, effective from December 26, 2019, amend the 2017 rules. Key changes include reducing the input tax credit claim from 20% to 10% under rule 36(4) effective January 1, 2020. Rule 86-A introduces conditions for the use of the electronic credit ledger, allowing the Commissioner to restrict credit if fraud or ineligibility is suspected. Restrictions can be lifted if conditions no longer exist and expire after one year. Additionally, rule 138E is amended to include a clause for non-filing of outward supply statements for two months or quarters.