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of <h1>Madhya Pradesh GST Amendment Rules 2021: New Input Tax Credit Limits, Return Deadlines, and Auction Procedures Effective January 2022.</h1> The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2021, effective from January 1, 2022, introduce several changes to the existing GST rules. Key amendments include restrictions on availing input tax credit, adjustments to annual return deadlines for the financial year 2020-2021, and provisions for refund claims when Unique Identity Numbers are missing on invoices. The rules also address the recovery of penalties through the sale of detained goods, outline procedures for auctioning such goods, and specify the disposal of proceeds from sales. Additionally, the amendments revise forms related to attachment and auction processes, ensuring compliance with updated procedural requirements.
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