TaxTMI 
TaxTMI 
THE MADHYA PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018
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....is Ordinance shall come into force on such date as the State Government may, by notification in the official Gazette, appoint: Provided that different dates may be appointed for different provisions of the Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. Madhya Pradesh Act No. 19 of 2017 to be temporarily amended. 2. During the period of operation of this Ordinance, the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) (hereinafter referred to as the principal Act), shall have effect subject to the amendments specified in section 3 to section 39. Amendment of section 2. 3. In section 2 of the principal Act- (a) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, bracket and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted; (b) in clause (16) for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted; (c) in clause (17), for sub-....
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....ub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II."; (c) in sub-section (3), for the words, brackets and figures "sub-sections (1) and (2)", the words, brackets, figures and letter "sub-sections (1), (IA) and (2)" shall be substituted. Amendment of section 9. 6. In section 9 of the principal Act, for sub-section (4), the following sub-section shall be substituted, namely:- "(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying tax in relation to such supply of goods or services or both.". Amendment of section 10. 7. In section 10 of the principal Act,- (a) in sub-section (1) - (i) for the words "in lieu of the tax payable by him, an amount calculated at such rate", the words, brackets and figures "i....
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.... supply" shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule.'; (b) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted, namely:- "(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa)vessels and aircraft except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft....
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....b) in the Explanation, for clause (iii), the following clause shall be substituted, namely:- "(iii) the expression "special category States" shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution except the State of Jammu and Kashmir, Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand.". Amendment of section 24. 14. In section 24 of the principal Act, in clause (x), after the words "commerce operator", the words and figure "who is required to collect tax at source under section 52" shall be inserted. Amendment of section 25. 15. In section 25 of the principal Act,- (a) in sub-section (1), after the existing proviso and before the Explanation, the following proviso shall be inserted, namely:- "Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State."; (b) in sub-section (2), for the existing proviso, the following proviso shall be subst....
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....ime as may be prescribed" shall be substituted; (ii) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof" shall be omitted; (iii) the following proviso shall be inserted, namely:- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein."; (b) in sub-section (7), the following proviso shall be inserted, namely:- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein."; (c) in sub-section (9),- (i) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be prescribed" shall be substituted; (ii) for the proviso, the....
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....t tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (i) within six months of taking registration; (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.". Amendment of section 48. 21. In section 48 of the principal Act, in sub-section (2), after the words and figures "return under section 39 or section 44 or section 45", the words "and to perform such other functions" shall be inserted. Amendment of section 49. 22. In section 49 of the principal Act,- (a) in sub-section (2), for the word and figures "section 41", the words, figures and letter "section 41 or section 43A" shall be substituted; (b) in sub-section (5),- (i) in clause (c), the following proviso shall be inserted, namely:- "Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the bala....
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....h effect from the day of July, 2017, in sub-section (2) of section 67 of the principal Act, for the opening paragraph, the following paragraph shall be substituted, namely:- "Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise in writing any other officer of State tax to search and seize or may himself search and seize such goods, documents or books or things:". Amendment of section 79. 27. In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:- "Explanation.-For the purposes of this section, the word "person" shall include "distinct persons" as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.". Amendment of section 107. In section 107 of the principal Act, in sub-section (6), for clause (b), the following clause shall be substituted, namely:- "(b) a sum....
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.... (a) in sub-section (1), for the opening paragraph, the following paragraph shall be substituted, namely:- "(1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer:"; (b) in sub-section (7), for clause (a), the following clause shall be substituted, namely:- "(a) Every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered a....