Amendment in Notification No. F-A-3-42-2017-I-V (53), dated 30th June 2017

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....d sub-section (4) of Section 9, sub-section (1) of Section 11, sub-section (5) of Section 15 and Section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department Notification No. F-A-3-42-2017-I-V (53), dated 30th June 2017, namely : - In the said notific....

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....subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of State tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty: Provided also that the lease agreement entered into by the original lessor with the original lessee or subse....