Amendment in Madhya Pradesh Goods and Services Tax Rules, 2017

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....ection 164 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 rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely : - Amendment In the said rules, with effect from the July, 2017, after sub-rule (2) of rule 88B, the following sub-rule (3) and explanation ....

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....t wrongly availed, and the extent of such utilisation of input tax credit shall be the amount by which the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed. (2) the date of utilisation of such input tax credit shall be taken to be, - (a) the date, on which the return is due to be furnished under section 39 or the actual date of fi....