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वध्य प्रदे श शासन
सत्यमेव जयते
मध्यप्रदेश राजपत्र
(असाधारण )
प्राधिकार से प्रकाशित
क्रमांक 379]
भोपाल , गुरुवार, दिनांक 5 जुलाई 2018-आषाढ़ 14 , शक 1940
वाणिज्यिक कर विभाग
मंत्रालय , वल्लभ भवन, भोपाल
Bhopal , the 5th July 2018
F - A 3-20-2018-1 - V ( 58 ) . 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
These amendments shall be deemed to have come into force with effect from the 19th day of June , 2018 .
2. In the Madhya Pradesh Goods and Services Tax Rules , 2017 ,-
(xii) in rule 58 , after sub- rule ( 1 ) , the following sub -rule shall be inserted, namely :-
"( 1A) For the purposes of Chapter XVI of these rules , a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number , he may apply for a unique common enrolment number by submitting the details in FORM GST ENR - 02 using any one of his Goods and Services Tax Identification Numbers , an upon validation of the details furnished , a unique common enrolment number shall be generated and communicated to the said transporters:
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax identification Numbers for the purposes of the said Chapter XVI . " ;
(xiii) in rule 138C , after sub- rule ( 1 ) , the following proviso shall be inserted, namely : -- "Provided that where the circumstances so warrant . the Commissioner , or any other officer authorised by him . may , on sufficient cause being shown . extend the time for recording of the final report in Part B of FORM EWB - 03, for a further period not exceeding three days .
757 758
मध्यप्रदेश राजपत्र , दिनांक 5 जुलाई 2018
Explanation. The period of twenty four hours or , as the case may be , three days shall be counted from the midnight of the date on which the vehicle was intercepted. " ;
(xiv) in rule 142 , in sub - rule ( 5 ) , after the words and figures " of section 76 " , the words and figures " or section 129 or section 130 " shalll be inserted;
(xv) after FORM GST ENR- 01 , the following FORM shall be inserted , namely : -
" FORM GST ENR - 02
[See rule 58 ( 1A)]
Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN] 1. (a) Legal name
(b) PAN
2. Details fo registrations having the same PAN
State/UT
GSTIN
Trade Name
Sl . No.
3. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom .
Signature Place :
Name of Authoried Signatory Date :
Designation/ Status
Fore office use.-
Date-
Enrolment no.-
By order and in the name of the Governor of Madhya Pradesh ,
ARUN PARMAR , Dy . Secy .
नियंत्रक, शासकीय मुद्रण तथा लेखन सामग्री , मध्यप्रदेश द्वारा शासकीय केन्द्रीय मुद्रणालय, भोपाल से मुद्रित तथा प्रकाशित-2018.