The Madhya Pradesh Goods and Services Tax Fourth (Amendment) Rules, 2017.

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.... and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes further amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017 namely:- AMENDMENTS 1. (1) These rules may be called the Madhya Pradesh Goods and Services Tax Fourth (Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In ....

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....termined as per the generally accepted accounting principles for the dale of time of supply of such services in terms of section 13 of the Act."; (iii) in rule 44, with effect from 1st July, 2017, for sub-rules (2) and (3), the following shall be substituted, namely:- "(2) The amount as specified in sub-rule (1) shall be determined separately for input tax credit of central tax, State tax, Union....

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....17, for sub-rule (5), the following sub-rules shall be substituted, namely:- "(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directl....