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मध्यप्रदेश शासन
सत्यमेव जयते
मध्यप्रदेश राजपत्र
(असाधारण )
प्राधिकार से प्रकाशित
भोपाल, सोमवार, दिनांक 25 जून 2018- आषाढ़ 4, शक 1940
क्रमांक 323 ]
वाणिज्यिक कर विभाग
मंत्रालय, वल्लभ भवन, भोपाल
Bhopal , the 25th June 2018
No. F- A- 3-20-2018-1 - V ( 54 ) . In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act , 2017 ( 19 of 2017 ) , the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules , 2017 , namely : -
AMENDMENTS
Save as otherwise provided , they shall come into force on the date of their publication in the Official Gazette .
2. In the Madhya Pradesh Goods and Services Tax Rules , 2017 ,
(i) in rule 37 , in sub - rule ( 1 ) , after the proviso , the following proviso shall be inserted , namely:-
"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. " ;
(ii) in rule 83 , in sub - rule (3 ) , in the second proviso , for the words , " one year " , the words " eighteen months " shall be substituted:
(iii) with effect from 01 July , 2017 , in rule 89 , for sub - rule ( 5 ) , the following shall be substituted , namely:-
"(5 ) In the case of refund on account of inverted duty structure , refund of input tax credit shall be granted as per the following formula:-
645 मध्यप्रदेश राजपत्र, दिनांक 25 जून 2018
646
Maximum Refund Amount = { ( Turnover of inverted rated supply of goods and services ) x Net ITC + Adjusted Total Turnover)-tax payable on such inverted rated supply of goods and services .
Explanation :-For the purposes of this sub - rule , the expressions-
(a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub - rules (4A) or (4B ) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub- rule (4) . " (iv) with effect from 01 July, 2017 , in rule 95 , in sub - rule (3 ) , for clause (a ) , the following shall be substituted , namely
" ( a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;" ;
(v) in rule 97 , in sub - rule ( 1 ) , after the proviso , the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub - section (5) of Section 54 read with Section 11 of the Goods and Services Tax ( Compensation to States ) Act, 2017 ( 15 of 2017 ) , shall be deposited in the Fund . " ;
(vi) in rule 133 , for sub - rule (3 ) , the following shall be substituted, namely:-
"(3 ) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices , the Authority may order (a) reduction in prices;
(b) return to the recipient , an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent . from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be ;
(c) the deposit of an amount equivalent to fifty per cent. of the amount determined under the above clause in the Fund constituted under Section 57 and the remaining fifty per cent . of the amount in the Fund constituted under Section 57 of the Goods and Services Tax Act, 2017 of the concerned State , where the eligible person does not claim retum of the amount or is not identifiable ;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act .
Explanation: For the purpose of this sub- rule , the expression , " concerned State " means the State in respect of which the Authority passes an order. " ;
(vii ) in rule 138 , in sub - rule ( 14 ) , after clause ( n ) , the following clause shall be inserted , namely:-
"(0) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply." ;
(viii ) in FORM GSTR- 4 , in the Instruction. for Sl . No. 10, the followine shall be substituted, namely:-
" 10. For the tax periods July 2017 to September 2017. October 2017 to December 2017. January , 2018 to March 2018 and April 2018 to June 2018 , serial 4A of Table 4 shall not be furnished . " ;
646(1)
मध्यप्रदेश राजपत्र , दिनांक 25 जून 2018
(ix) with effect from 01 July 2017 , in FORM GST PCT - 01 , in PART B ,
(a) against Sl . No. 4 , after entry ( 10) , the following shall be inserted , namely: " ( 11 ) Sales Tax practitioner under existing law for a period of not less than five years ( 12) tax return preparer under existing law for a period of not less than five years " ;
(b) after the "consent " , the following shall be inserted , namely:- "Declaration
I hereby declare that:
(i) I am a citizen of India ;
(ii) I am a person of sound mind ;
(iii) I have not been adjudicated as an insolvent ; and
(iv) I have not been convicted by a competent court . " ;
(x) in FORM GST RFD - 01 , in Annexur - 1 ,
(a) for Statement 1A , the following Statement shall be substituted . namely :-
"Statement - 1A
[See rule 89 (2 ) (h ) ]
Refund Type : ITC accumulated due to inverted tax structure [ clause (ii ) of first proviso to Section 54 ( 3 ) ] Details of invoices of inward supplies received
Tax paid on outward supplies
Tax paid on inward supplies
Sl. N 0 .
Details of invoices of outward supplies issued
Centr N 0. e Dat
Dat e
N 0 .
Integrat ed Tax
Integrat ed Tax
Centr al Tax
Taxab le Value
al Tax le Taxab Value
GSTI Nof the suppli er
State Tax /Unio n territo ry Tax
State Tax /Unio n territo ry Tax मध्यप्रदेश राजपत्र, दिनांक 25 जून 2018
646
13 14
12
9 10 11
6
8
2
3 4 5
7
1
(b) for Statement 5B , the following Statement shall be substituted , namely: -
"Statement 5B
[ see rule 89 (2) (g ) ]
Refund Type: On account of deemed exports
(Amount in Rs)
Tax paid
SI . No.
Details of invoices of outward supplies incase refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Cess No. Date
Central Tax
Integrated
Tax
Taxable Value
State Tax/Union Territory Tax
GSTIN ofthe supplier
6
7
8
9 3
4
5
1
2
." (xi)
in FORM GST RFD - 01A, in Annexure - 1 ,
(a) for Statement 1A, the following Statement shall be substituted, namely: - "Statement 1A
[see rule 89 (2) (h ) ]
Refund Type : ITC accumulated due to inverted tax structure [ clause (ii ) of first proviso to section 54(3 ) ]
Tax paid on outward supplies Details of invoices of inward supplies received
Tax paid on inward supplies
Sl . N 0.
Details of invoices of outward supplies issued
Centr e Dat
N 0.
Dat e
Integrat edTax
Integrat . ed Tax al Tax
Taxab le Value
Taxab le Value
Centr al Tax
GSTI N Nof 0. the suppli er
State Tax /Unio n territo ry Tax
State Tax /Unio n territo ry Tax 646 (3)
मध्यप्रदेश राजपत्र, दिनांक 25 जून 2018
4
14 1 2
5
6
7
12
13 3
8
9 10 11
(b) for Statement 5B , the following Statement shall be substituted, namely: -
"Statement 5B
[see rule 89 (2) ( g ) ]
Refund Type : On account of deemed exports
(Amount in Rs)
Tax paid
Sl . No.
Details of invoices of outward supplies in case refund is claimedby supplier/Details of invoices of inward supplies in case refund is claimed by recipient
No. Date
Cess
Tax
Integrated
Taxable Value
Central Tax
State Tax/Union Territory Tax GSTIN ofthe supplier
1
2
3
4
5
6
7
9
8
By order and in the name of the Governor of Madhya Pradesh ,
ARUN PARMAR , Dy. Secy .
नियंत्रक, शासकीय मुद्रण तथा लेखन सामग्री, मध्यप्रदेश द्वारा शामकीय केन्द्रीय मुद्रणालय , भोपाल से मुद्रित तथा प्रकाशित- 2018.