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of <h1>Madhya Pradesh GST Amendment Act 2023: Key Changes in Sections 10, 16, 17, 23, 30, 37, 39, 44, 52, 54, 56.</h1> The Madhya Pradesh Goods and Services Tax (Amendment) Act, 2023, modifies the existing GST framework in the state. Key changes include amendments to sections 10, 16, 17, 23, 30, 37, 39, 44, 52, 54, 56, 62, 109, 117, 118, 119, 122, 132, 138, and the insertion of section 158A. These amendments address issues such as the omission of certain words, substitution of phrases, and the introduction of penalties for non-compliance. The Act also introduces a three-year limit for furnishing returns and statements, with provisions for extensions under specific conditions. Additionally, it allows for consent-based sharing of information and updates the definition of exempt supplies.
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