Madhya Pradesh Goods and Services Tax (Amendment) Bill, 2026

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....s : 1.           Short title and commencement. 2.           Amendment of Section 15. 3.           Amendment of Section 34. 4.           Amendment of Section 54. MADHYA PRADESH BILL N....

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....force of that provision. Amendment of Section 15 2. In Section 15 of the Madhya Pradesh Goods and Service, Tax Act, 2017 (No. 19 of 2017) (hereinafter referred to as the principal Act), in sub-section (3), for clause (b), the following clause shall be substituted, namely :- "(b) after the supply has been effected, if for such discount, a credit note has been issued by the supplier a....

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....ter the words, brackets and figures "sub-section (5) or sub-section (6)", the words ", other than cases, where refund of tax is claimed on account of goods exported out of India with payment of tax," shall be inserted. STATEMENT OF OBJECTS AND REASONS To bring clarity and effectiveness in tax administration, it is necessary to amend Section 15, 34 and 54 of the Madhya Pradesh Goods and Servi....