The Madhya Pradesh Goods and Service Tax Rules, 2017

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....9 वाणिज्यिक कर विभाग मंत्रालय, वल्लभ भवन, भोपाल Bhopal, the 23rd January 2018 In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, - (i) in rule 3, in sub-rule (3A), for the words " ninety days", the words " one hundred and eighty days” shall be substituted; (ii) in rule 20, the proviso shall be omitted; (iii) in rule 24, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st March, 2018” shall be substituted; ....

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....ting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."; (vi) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) (ii) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numer....

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....n the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted." with effect from 23rd October, 2017, in rule 96, (a) in sub-rule (1), for the words “an exporter”, the words "an exporter of goods" shall be substituted; (b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods" shall be substituted; (c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper 96 (1) 14 96 (2) मध्....

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....enerated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. मध्यप्रदेश राजपत्र, दिनांक 23 जनवरी 2018 Explanation 1. – For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the this department's notification No. F-A-3-62-2017-1- V(102) dated the 15th September, 2017 as amended from time to time. Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared ....

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....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 the movement of goods. 96 (3) 96 (4) मध्यप्रदेश राजपत्र, दिनांक 23 जनवरी 2018 Explanation 2. The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (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) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of g....

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....vailable to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e- way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in col....

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....orted by a non-motorised conveyance; where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods within such areas in a state and for values not exceeding such amount as the commissioner of state tax, in consultation with the Chief Commissioner of central tax goods, may notify; (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. F A-3-35-2017-1-V(63) dated the 30th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and (g) where the goods being transported are treated as no supply under Schedule III of the Act. - Explanation. The facility of generation and cancellation of e-way bill may also be made available through SMS. S. No. ANNEXURE [(See rule 138 (14)] Description of Goods à....

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....following Statement shall be inserted, namely:- "Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.). GSTIN of recipient Invoice details Shipping Integrated Cess Integrated Integrated Net bill/ Bill Tax tax and of export/ Endorsed invoice by SEZ cess involved in debit note, if any tax and Integrated cess involved in credit note, if 11) any tax and cess (8+9+10- मध्यप्रदेश राजपत्र, दिनांक 23 जनवरी 2018 ☐ No. Date Value No. Date Taxable Amt. 123456789101112 "; (xiv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:- “FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of....