In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act),and in supersession of this department notification No. F A 3-23/2017/1/FIVE (50) dated the 30th June, 2017, except as things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Madhya Pradesh Goods and Services Tax Rules, 2017:

2. This notification shall come into force on the 1st day of April, 2019

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

S. D. RICHHARIYA,

Dy. Secy.