TaxTMI 
TaxTMI 
THE MADHYA PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018
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....n 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-clause (h), the following sub-clause shall be sub....
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.... 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 "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be substituted; (ii) in the ....
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....owing 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 referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purpose specified therein; (ii) where received by a taxable person ....
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.... 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 substituted, namely:- "Provided that a person having multiple places of business in a State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.". Amendment of section 29. 16. In section 29 of the principal Act,- (a) for the marginal heading, the following marginal heading shall substituted, namely:- "Cancellation or suspension of Regist....
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....feguards 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 following proviso shall be substituted, namely:- "Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end of the financial year to which such details pertain, or the actual date of furnishing of relevant annual return, whichever is earlier.". Insertion of section 43A. 20. After section 43 of the principal Act, the ....
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....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 balance of the input tax credit on account of central tax is not available for payment of integrated tax;" ; (ii) in clause (d), the following proviso shall be inserted, namely:- "Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;". Insertion of sections 49A and 49B. 23. After section 49 of the principal Act, the following sections ....
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....g 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 equal to ten per cent of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed, subject to a maximum of twenty-five crore rupees.". Amendment of section 112. 29. In section 112 of the principal Act, in sub-section (8), for clause (b), the following clause shall be substituted, namely:- "(b) in addition to the amount paid under sub-section (6) of section 107, a sum equal to twenty per cent of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed,....
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....nd 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 as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.". Amendment of section 143. 33. In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:- "Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.". Amendment of section 165. 34. With effect from 1st day of July, 2017, for section 165 of the principal....