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    <title>The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017,</title>
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    <description>The amendment allows persons with provisional or regular registration to opt to pay tax under section 10 by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, precluding subsequent filing of FORM GST TRAN-1 after ITC-03. It introduces rule 46A permitting a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons, requires consolidated tax invoices for monthly services, adds a mid-quarter filing proviso to rule 62 for FORM GSTR-4, and updates multiple GST form tables and instructions.</description>
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