Amended notification of the Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2021 (Notification dated – 10.06.2021) – Govt. of Madhya Pradesh

  • 17th, June 2021
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Amended notification of the Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2021 (Notification dated – 10.06.2021) – Govt. of Madhya Pradesh

  • In rule 59,
  • After sub rule (5) the following sub rule shall be inserted, namely:
  • “Now withstanding anything contained in this rule,-
  • A registered person shall not able to allowed to furnish the detail outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;
  • A register person, required to furnish return for every quarter under the proviso to sub section(1) of section39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding year;
  • A registered person, who is restricted from using the amount available in electronic credit ledger to his liability towards tax in excess of ninety-nine percent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period”.
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