In exercise of the powers conferred by the proviso to sub-section (1) of section 10 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, on the recommendation of the G.S.T. Council, hereby, prescribes that registered person, whose aggregate turnover in the preceding financial year did not exceed One crore rupees, may opt to pay, in lieu of the State tax payable by him, an amount calculated at the rate, prescribed under the said sub-section.

2. This notification shall deemed to have come into force from 27th June, 2017.

By order and in the name of the Governor of Madhya Pradesh,

Arun Parmar,

Dy. Secy.