TaxTMI 
TaxTMI 
The Madhya Pradesh Goods and Service Tax (Amendment) Rule, 2017
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....¿à¤œà¥à¤¯à¤¿à¤• कर विà¤à¤¾à¤— मंतà¥à¤°à¤¾à¤²à¤¯, वलà¥à¤²à¤ à¤à¤µà¤¨, à¤à¥‹à¤ªà¤¾à¤² No. F A 3-57-2017-1-V (97) Bhopal, dated 30th August, 2017 In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 ( No. 19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :- AMENDMENTS 1. Short title and commencement . - ( 1 ) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017. 951 952 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 (2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Substitution of rule 138.- In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the princi....
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....porter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of movement of goods. Explanation 2.-The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel. (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the transporter finally to the place of busines....
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.... 1. Upto 100 km One day 2. For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e- way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01. Explanation. For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available t....
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....t container] 952 (3) 952 (4) S. Chapter or No. Heading or Sub-heading or Tariff item मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 Description of Goods (1) (2) 14. 0208 15. 0209 16. 0209 17. 18. 0210 19. 0301 20. 0302 21. 0304 22. 0306 23. 0307 24. 0308 25. 0401 25 22 22 0403 0406 (3) Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] Live ....
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....salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. Cucumbers and gherkins, fresh or chilled. Leguminous vegetables, shelled or unshelled, fresh or chilled. Other vegetables, fresh or chilled. Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. Dried leguminous vegetables, shelled, whether or not skinned or split. Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. Coconuts, fresh or dried, whether or not shelled or peeled Brazil nuts, fresh, whether or not shelled or peeled Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled Bananas, including plantains, fresh or dried Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon,....
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.... Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] Cereal grains hulled Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] All goods of seed quality Soya beans, whether or not broken, of seed quality. Ground-nuts, not roasted or otherwise cooked, whether or not shelled [xS. Chapter or No. Heading or Sub-heading or Tariff मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 952 (7) Description of Goods (3) Linseed, whet....
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.... and its components All types of contraceptives 952 (8) S. Chapter or No. Heading or Sub-heading or Tariff मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 Description of Goods item (1) (2) 106. 3101 107. 3304 108. 3825 109. 3926 110. 4014 111. 4401 112. 4402 (3) All goods and organic manure [other than put up in unit containers and bearing a registered brand name] Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta Municipal waste, sewage sludge, clinical waste Plastic bangles Condoms and contraceptives Firewood or fuel wood Wood charcoal (including shell or nut charcoal), whether or not agglomerated 113. 4802/4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government Postal items, like envelope, Post card etc., sold by Government Rupee notes when sold to the Reserve Bank of India 114. 4817/4907 Cheques, lose or in book form Printed books, including Braille books Newspapers, journals and periodicals, whethe....
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....(vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandantika Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers Kerosene oil sold under PDS Postal baggage transported by Department of Posts Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) Currency Used personal and household effects Coral, unworked (0508) and worked coral (9601) 3. Insertion of new rule.- in the principal rules, after rule 138 and before rule 139, the following shall be inserted, namely:- "138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. 952 (10) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡....
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.... or an officer authorised by him in this behalf. 138C. Inspection and verification of goods.-(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 952 (11) physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently. 138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal."; 4. Addition o....
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....E-Way Bill Number Report of detention Approximate Location of detention Period of detention Name of Officer in- (if known) charge Date Time 952 (14) IRN: Details of Supplier GSTIN Legal Name Trade name, if any Address मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 FORM GST INV-1 (See rule 138A) Generation of Invoice Reference Number Date: Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply- B to B supply B to C supply Attracts Reverse Charge Attracts TCS Attracts TDS Export Supplies made to SEZ Deemed export GSTIN of operator GSTIN of TDS Authority Sr. Description HS Qty. Uni Price Tota No. of Goods N t (per Discoun t, if any Taxabl e value Central tax State or UT tax Integrated Cess tax unit) valu Rate Amt. Rate Amt. Rate e Am Ra A t. . te mt Total Freight Insurance Packing and Forwarding Charges etc. Total Invoice Value (In figure) Total Invoi....
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....nt/ Provisional Assessment/ Appeal/ Others (ii) Mention the following details: 1. Order No. 2. Order Date 3. Order Issuing Authority 4. Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) (e) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3) (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax). (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS) (k) Excess payment of tax, if any (1) Any other (specify) 8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer) 952 (18) __ • मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ ....
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....¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from. We declare that no refund on this account has been received by us earlier. Place Date Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure Signature of Authorised Signatory (Name) Designation/ Status Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit 1 2 3 4 Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Maximum refund amount to be claimed [(1×4÷3)-2] 5 Sr. No. Invoice details No. Date Value Integrated tax Taxable BRC/FIRC Integrated tax Integrated tax Amt. No. Date involved in value debit note, if involved in credit note, if Net Integrated tax any 1 2 3 4 5. 6 7 8 9 any 10 (6+9 - 10) 11 मधà¥à¤¯à¤ªà¥à¤°à¤....
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....ter State / intra-State supply subsequently Name Invoice details (in case tax tax B2C) No. Date Value Taxable Integrated Central State/ Cess Place of Supply UT tax tax Integrated Central State/ Cess Place of Supply tax UT tax Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement 7[rule 89(2)(k)][ Refund Type: Excess payment of tax, if any in case of Last Return filed. Refund on account excess payment of tax (In case of taxpayer who filed last return GSTR-3 - table 12) Tax period ARN ofofreturn Date of filing return Tax Payable Integrated Tax Central Tax State/ UTTax Cess मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 ☠1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] 952 (23) This is to certify that in respect of the refund amounting to Rs. by M/s (Applicant's Name) GSTIN/ Temporary ID (in words) claimed the for the tax period , incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant....