The Madhya Pradesh Goods and Service Tax Act, 2017.

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.... कमांक एफ ए 3-05/2019/1/ पांच ( 28 ), दिनांक 07 मार्च, 2019 का अंग्रेजी अनुवाद राज्यपाल के प्राधिकार से एतद्द्वारा प्रसारित किया जाता है. मध्यप्रदेश के राज्यपाल के नाम से तथा आदेशानुसार, अरूण परमार, उपसचिव. Bhopal, Dated 07-03-2019 No. F A 3-05/2019/1/V (28) 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 further amendment....

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.... accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).". In rule 89, in sub-rule (5), for the explanation, the following explanation shall be substituted, namely:- Explanation. For the purpose of this sub-rule, the expressions "Net ITC" and "Adjusted Total turnover” and “relevant period" 220 (69) 220 (70) 7. 8. 9. 10. 11. मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 shall have the same meanings as assigned to them in sub- rule (4).". In rule 96, in sub-rule (1), in clause (a), after the words "export goods duly files", the words "a departure manifest or" shall be inserted. In rule 101, in sub-rule (1), for the words "financial year”, the words "financial year or part thereof" shall be substituted. After rule 109A, the following rule shall be inserted, namely:- "109B. Notice to person and order of revisional authority in case of revision. - (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adverse....

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....ommissioner. For the purposes of this rule, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).”. In rule 142, in sub-rule (5), for the words “section 74", the words "section 74 or sub-section (12) of section 75” shall be substituted. For Form GST RFD-01, the following form shall be substituted, namely:- 220 (72) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 "FORM-GST-RFD-01 [See rule 89(1)] · Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un- registered person and other registered taxable person) 1. GSTIN / Temporary ID. 2. Legal Name 3. Trade Name, if any Address 4. 5. Tax period (if applicable) From To 6. Amount of Act Tax Interest Penalty Fees* Others Total Refund Claimed Central (Rs.) tax State / UT tax Integrated tax Cess Total 7. Grounds of (a) refund claim (b). Excess balance in Electronic Cash Ledger Exports of serv....

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....n / Status 220 (74) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) ☐ In case refund claimed by recipient I, hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I, hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name UNDERTAKING Designation / Status I, hereby undertake to pay back to the Government the am....

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....tate at ble type egr ral Tax Value Tax Tax /Unio e Valu (B2B/B ate Tax /Unio n e 2C) d n territ Ta territ X ory 2 3 4. ory Tax Tax 16 5 7 8 9 10 11 12 13° 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). 220 (76) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sr. Invoice details No. Integrated tax No. Date Value Taxable Amt. value Cess BRC/ FIRC No. Date (Amount in Rs.) Integrated Integrated Net tax and cess tax and Integrated cess tax and involved involved cess in debit in credit (6+7+10: note, if 11) note, if any any 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) Sr. Invoice details .No. Goods/ Shipping Bill/ Bill of Servic....

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.... 7 मार्च 2019 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of section 77 (1) and (2), if any: Order No: Date: Details of tax paid on transaction considered as intra |-State/inter-State transaction earlier Integrat Centr Stat Ces Place ed tax al tax e/ s of Order (Amount in Rs.) Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently Recipien Invoice details t's GSTIN/ UIN Name (in case B2C) N Dat Val Taxab| UT Supp 0. e ue le tax ly tax ly Valu e 1 23 4 5 6 7 8 9 10 1.1 12 13 14 15 Integrat Centr Stat Ces Place ed tax al tax e/s of UT Supp Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing Tax Payable Integrated tax Central State/ Cess • return tax UT tax 1 2 3 4 5 6. 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<>> words) claimed by M/s- (in (Applicant's Name) GSTIN/Tem....

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....claim shall be based on supplies reported in GSTR-1 and GSTR-2. BRC or FIRC details shall be mandatory where refund is claimed against export of services details of shipping bill and EGM shall be mandatory to be provided in case of export of goods. 220 (80) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 12. 13. 14. 15. 16. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. Details of export made without payment of tax shall be reported in Statement-3. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). "Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).”. For Form GST RFD-01A, the following form shall be substituted, namely:- "FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resid....

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....aid by the applicant, covered under this refund claim. Signature Name Designation / Status DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient 220 (82) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 I, hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier 1, hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name - Designation Status UNDERTAKING ....

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....n Invoice type (B2B/B2C) Integrat ed Tax Cent Sta ral te Tax Ta territory Тах 10 y .n ten nio ོ ཌུ 220 (88) RADIAL 14 मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 thereon! nward supplies other thanamp res in ble to reverse charge but includes eceived from Ezquereived during ling April to September, 2018 Iable but not Dald on Vavailed or import at poods (as peYGGE) Ailable but not avail Details of tax paid as declared in returns filed during the financial year Pt. IV Description Tax Payable Paid through cash Central State Paid through ITC Integrate Cess Tax Tax/ d Tax UT Tax 2 3 4 5 6 .7 D मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 220 (89) Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is e....

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....3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return. 4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through Form GSTR-3B between July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows: Table No. Instructions 4A. 4B 4C 4D 4E 4F 4G Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. Aggregate value of supplies made to registered persons (including supplies made to UINS) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which ta....

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....exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 5D,5E and Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. 5F 5H .5I 5J & 5K 5N The value of "no supply" shall be declared under Non-GST supply (5F). Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C,. 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up the....

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....sis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR- 3B may be used for filling up these details. Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount shoul....

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....ll be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. Aggregate value of the input tax credit which was available in Form GSTR-2A (table 3 & 5 only) but not availed in Form GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in Form GSTR-3B was greater than the credit available in Form GSTR-2A. In such cases, the value in row 8D shall be negative. The credit which was available and not availed in Form GSTR-3B and the credit was not availed in Form GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. Aggregate value of IGST paid at the time of imports (including imports from SEZs). during the financial year shall be declared here. The input tax credit as declared in Table 6E shall be auto-populated here, The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of Form GSTR-3B may be used for filling up these details. 7. Part V consists ....

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....led in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details. Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the SGST Act shall be declared here. Aggregate value of all deemed supplies for goods which were sent on approval basis bu....

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....rrent FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess (1) (2) (3) (4) (5) (6) 13 14 Inward subplies Hlable to revers charge declared through dments Cormer of debit tward méduced hes liable to reve Description (1) Payable (2) Paid (3) Pt. V Other Information 15 Particulars of Demands and Refunds Description Central Tax State Tax UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others (1) (2) (3) (4) (5) (6) (7) (8) 220 (98) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 C D 16 Description Central Tax State Tax / UT Tax Integrated Tax Cess (1) (2) (3) (4) (5) 1.7 Description Late fee payable and paid Payable Paid (2) (3) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability....

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....hese details. Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. Aggregate value of all goods imported during the financial year shall be declared here. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: 220 (100) 6. Table No. 10,11,12,13 and 14 Instructions मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supp....

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....18. In the said rules, for Form GSTR 9C, the following form shall be substituted, namely:- Pt. I 3A Legal Trade. Nam 3B (any) Pt. II "FORM GSTR-9C See rule 80(3) PART A Reconciliation Statement Basic Details (Amount in in all tables) Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) Reconciliation of Gross Turnover statements to the SMG LTYPOG "same PAN the Jhuma ver shall berderive orth its enagere Unbil D Financial Statemen de at the beg ices at the end of the emed Supply binder Schedule 1 fotes issued after the end of the financial year the ann return Sunts accounted for in the audited Annual tatemen but are not permissible under 2017 at the end. dvances at the tes accou audited Annual cial Statement but bleander goods by A Unit for the f imposition scheme and rules m jurnover under section. dure to foreign exchang ústments in tumover due to reasons not listed above tmove after adjustments as above econciled tum. 6. Reasons sons for AT1 ence in A 220 (102) Pt. III A B मध्यप्रदेश राजà¤....

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....मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 > ed difference in jhic' (due to reasons specifie Amount Payable Auditor's recommendation on additional Liability due to non-reconciliation 220 (105) applicabi (1) (2) (3) (4) (5) (6) Interest Penalty noi meluded ondels paid pack Outstanding (demand84 be settled. Other CPL. " 220 (106) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of the Auditor) Place: Name of the signatory Membership No....... Date: Full address Verification of registered person: I hereby solemnly affirm and declare that I am uploading the reconciliation statement in Form GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered....

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....6-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall be declared here. Aggregate value of deemed supplies under Schedule I of the SGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. Aggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable(being not permissible) shall be declared here. Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year ....

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....taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9). Annual turnover as derived in Table 5P above would be auto-populated here. Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non- GST, reverse charge etc.) declared in Table 7B, 7C and 7D above. Taxable turnover as declared in Table (4N - 4G) + (10-11) of the Annual Return (GSTR9) shall be declared here. Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above a....

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....eclared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18. Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto- populated here. Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here. This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an ....

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....he books of accounts, records and documents as required by the IGST/CGST/SGST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/SGST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. (a) *I/we report the following observations/comments/ discrepancies / inconsistencies; if any: 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for thé purpose of the audit were not provided/partially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account .......and maintained at the Principal place of business at ...additional....

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....Form No.GSTR-9C. 4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any: (a) (b) (c) **(Signature and stamp/Seal of the Auditor) 220 (112) Place: Name of the signatory Membership No...... Date: Full address मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 19. In the said rules, after Form GST APL-03, the following form shall be inserted, namely:- Reference No. To. GSTIN:. Order No.- Date - “FORM GST RVN-01 [See rule 109B] Date - Notice under section 108 Whereas it has come to the notice of the undersigned that decision/order passed under this Act/the Madhya Pradesh Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by ..(Designation of officer) is erroneous in so far as it is ....