Madhya Pradesh Goods and Services Tax ( Amendment) Rules, 2022

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....sh Goods and Services Tax ( Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 1st day of October, 2022. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 21, after clause (g), the following clauses shall be inserted, namely:- "(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns fo....

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....) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section  15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1)."; (b) sub-rule (3) shall be omitted; 5. In rule 38 of the said rules,- (a)  in clause (a), in sub-clause (ii), the word, letters and figure, "in FORM GSTR-2" sh....