TaxTMI 
TaxTMI 
Madhya Pradesh Goods and Services Tax (Amendment) Act, 2023.
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....force on 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 this Act. 2. Amendment of section 10.-In the Madhya Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 10,- (a) in sub-section (2), in clause (d), the words "goods or" shall be omitted ; (b) in sub-section (2A), in clause (c), the words "goods or" shall be omitted. 3. Amendment of section 16.-In section 16 of the principal Act, in sub-section (2),- (i) in the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid....
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....n (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.". 6. Amendment of section 30.-In section 30 of the Principal Act, in sub-section (1),- (a) for the words "the prescribed manner within thirty days from the date of service of the cancellation order :", the words "such manner, within such time and subject to such conditions and restrictions, as may be prescribed." shall be substituted ; (b) the proviso shall be deleted. 7. Amendment of section 37.-In section 37 of the Principal Act, after sub-....
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....ct, the opening paragraph shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be added, namely :- "(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return : Provided that, the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of t....
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....on 62 of the Principal Act, in sub-section (2),- (a) for the words "thirty days", the words "sixty days" shall be substituted ; (b) for the full stop, colon shall be substituted and thereafter the following proviso shall be added, namely :- "Provided that, where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been....
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....hall be substituted ; (b) for the words "State Bench or Area Benches", the words "State Benches" shall be substituted. 20. Amendment of section 122.-In section 122 of the principal Act, after sub-section (1A), the following sub-section shall be inserted, namely :- "(1B) Any electronic commerce operator who,- (a) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply ; (b) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply ; or (c) fails to furnish the correct details in the stateme....
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.... substituted, namely :- "(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132 ;" ; (iv) clause (e) shall be omitted ; (b) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", the words "twenty-five per cent. of the tax involved and the maximum amount not being more than one hundred per cent. of the tax involved" shall be substituted. 23. Insertion of section 158A.-After section 158 of the Principal Act, the following section shall be inserted, namely :- ....