TaxTMI 
TaxTMI 
TaxTMI 
The Madhya Pradesh Goods and Service Tax (Amendment) Rule, 2017
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.... 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 principal rules), - (i) for rule 138, the following s....
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....anation 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 business of the consignee, the details of conveyance may not be updated in the e-way bill. (6) After e-way b....
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....on, 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 to him on the common portal, it shall be deemed that he has accepted the said details. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ रा....
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....गसà¥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 fish. Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water li....
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...., 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, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. Grapes, fresh Melons (including watermelons) and papaws (papayas), fresh. Apples, pears and quinces, fresh. Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and ....
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....06 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, whether or not broken, of seed quality. item (1) (2) or broken, of seed quality. 82. 1204 83. 1205 84. 1206 85. 1207 86. 1209 87. 1210 88. 1211 89.. 1212 90. 1213 91. 1214 92. 93. 94. 95. 1301 1404 90 40 1701 or 1702 1904 96. 1905 97. 1905 98. 2201 99. 100. 2201 2202 90 90 101. 2302, 2304, 2305, 2306, 2308, 2309 102. 2501 103. 2835 104. 3002 105. 3006 Rape or colza seeds, whether or not broken, of seed quality. Sunflower seeds, whether or not broken, of seed quality. Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Ca....
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....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, whether or not illustrated or containing advertising material Children's picture, drawing or colouring books Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Silkworm laying, cocoon 115. 48/4907 116. 4907 117. 4901 118. 4902 119. 4903 120. 4905 121. 5001 122. 5002 Raw silk 123. 5003 Silk waste 124. 5101 Wool, not carded or combed 125. 5102 126. 5103 127. 52 128. 52 129. 5303 130. 5305 131. 63 132. 6703 133. 6912 00 40 134. 135. 7018 8201 136. 137. 138. 8445 8446 8802 60 00 Fine or coarse animal hair, not carded or combed Waste of wool or of fine or coarse animal hair Gandhi Topi Khadi yarn Jute fibres, raw or pro....
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....y- (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¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 (2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1, and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. (3) Where the registered person uploads the invoice under sub-rule (1), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said....
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....on 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 of new forms.- After the existing FORM GST CPD-02 of the principal rules, the following new forms shall be added, namely:- “FORM GST EWB-01 (See Rule 138) E-Way Bill PART-A A.1 GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART-B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 3. Place of Delivery shall indicate the PIN Code of place of delivery. 4. ....
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....t. Rate Amt. Rate e Am Ra A t. . te mt Total Freight Insurance Packing and Forwarding Charges etc. Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status". मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 Substitution of FORM GST ENR-01.- in the principal rules to FORMS, - with effect from the 1st July of 2017, for "FORM GST ENR-01", the following Form shall be substituted and shall be deemed to be have been substituted, namely:- "Form GST ENR-01 [See Rule 58(1)] Application for Enrolment under section 35 (2) [only for un-registered persons] 1. Name of the State 2. (a) Legal name (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 3. Type of enrolment (i) Warehouse or Depot (iii) Transport services 4. (ii) Godown (iv) Cold Storage Constitution of Business (Please Select the Appropriate) (i) Proprietorship or HUF (iii) Company 5. Particulars of Principal Place of Business (a) Address Building No. or Flat No.. (ii) Partnership (iv) Others Floor ....
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.... अगसà¥à¤¤ 2017 (a) Bank Account Number (b) Name of the Bank No ☠(c) Bank Account Type (d) : (e) Address of Bank Branch (f) IFSC (g) 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes ☠DECLARATION[second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include input tax credit availed on goods or services used for making nil rated or fully exempt supplies. Signature Name - Designation or Status मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input ta....
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....¤• 30 अगसà¥à¤¤ 2017 952 (21) Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of Tax-Accumulated ITC Sr. No. No. Invoice details Date Value 1 2 3 4 Goods/ Services (G/S) 5 Shipping bill/ Bill of export EGM Details Port code No. Date Ref No. Date BRC/FIRC No. Date 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount Turnover of zero rated supply of goods and Net input tax credit Adjusted total turnover Refund amount (1×2÷3) services 1 2 3 4 Refund Type: Statement 4 [rule 89(2)(d) and 89(2)(e)] Supplies to SEZ or SEZ developer On account of supplies made to SEZ unit/ SEZ Developer (on payment of tax). GSTIN of recipient Invoice details Shipping bill/ Integrated Tax Bill of export/ Endorsed invoice by SEZ No. Date Value No. Date 2 3 4 5 6 Taxable Value 7 Amt. Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (8+9-10) 8 9 10 11 Statement 5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) 952 (22) मà¤....
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....(b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions - 1. Terms used: (a) B to C: (b) EGM: (c) GSTIN: (d) IGST: (e) ITC: (f) POS: From registered person to unregistered person Export General Manifest Goods and Services Tax Identification Number Integrated goods and services tax Input tax credit Place of Supply (Respective State) (g) SEZ: Special Economic Zone. (h) Temporary ID: Temporary Identification Number (i)UIN: Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 952 (24) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 अगसà¥à¤¤ 2017 4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any cha....