TaxTMI 
TaxTMI 
Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2022
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....contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns."; 3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: - "(d) the value of supply of Duty Credit Scrips specified in this department's notification No. F A 3-35-2017-1-V(130) dated the 13th October, 2017."; 4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: - '(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48- "I/We hereby declare that though our aggregate turnover in any p....
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.... unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50."; 8. In the said rules, in rule 89, - (a) in sub-rule (1), after the fourth proviso, the following Explanation shall be inserted, namely: - 'Explanation. - For the purposes of this sub-rule, "specified officer" means a "specified officer" or an "authorised officer" as defined under rule 2 of the Special Economic Zone Rules, 2006.'; (b) in sub-rule (2), - (i) in clause (b), after the words "on account of export of goods", the words ", other than electricity" shall be inserted; (ii) after clause (b), the following clause shall be inserted, namely: - "(ba) a statement containing the number and date of the export invoices. details of energy exported, tariff per unit for export of electricity as per agreement. along with the copy of statement of scheduled energy for exported electricity by Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account (REA) under clause (nnn) of ....
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....terest of revenue."; (c) sub-rule (5) shall be deemed to have been omitted; (d) after sub-rule (5), the following sub-rules shall be deemed to have been inserted, namely: - "(5A) Where refund is withheld in accordance with the provisions of clause (a) or clause (c) of sub-rule (4), such claim shall be transmitted to the proper officer of Central tax or State tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. (5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax or State tax, ....
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....As per rules 38, 42 and 43 of MPGST Rules and sub-section (5) of section 17"; (ii) in item (D), - (A) for the heading, the following heading shall be substituted, namely: - "Other Details"; (B) for the entries against sub-item (1), the following entries shall be substituted, namely: - "ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period"; (C) for the entries against sub-item (2), the following entries shall be substituted, namely: - "Ineligible ITC under section 16(4) and ITC restricted due to POS provisions"; (e) Under the heading the Instructions, after paragraph 3, following paragraphs shall be inserted, namely: - "(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(i) above. (5) A registered person making supplies through an Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section....
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....R-3B may be used for filling up these details.", the following entries shall be inserted, namely: - "For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details."; (2) for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (III) against serial number 13, - (1) after the words, letters and figures "reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22,", the following entries shall be inserted, namely: - "For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2021-22 as per second proviso to sub-section (2) of section 16 but was reclaimed i....
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....__________ dated_______ 8. Details of Payment: - Cause of Payment (Deposit of erroneous refund of unutilised ITC or Deposit of erroneous refund of IGST) Details of Refund Sanction order 1. Shipping Bill/ Bill of Export No. and Date_______ 2. Amount of IGST paid on export of goods_______ 3. Details of Exemption/Concessional Rate Notification used for procuring inputs_______ 4. Amount of refund sanctioned_______ 5. Date of credit of refund in Bank Account_______ (or) 1. Category of refund and relevant period of refund 2. GST RFD-01/01A ARN and Date_______ 3. GST RFD-06 Order No. and Date_______ 4. Amount of refund claimed_______ 5. Amount of refund sanctioned_______ 10. No. and date of order giving rise to recredit, if any - 11. Amount of credit - S.No. Act (Central Tax/ State tax/UT Tax/Integrated Tax/CESS) Amount of credit (Rs.) Tax Interest Penalty Fee Other Total 1 2 3 4 5 6 7 8 Signature Name Designation of the officer Note: 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax&....