In exercise of the powers conferred by section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in this department's notification No. F A-3-26-2019-1-V (53) dated the 29th June, 2019, namely:-

In the said notification, in paragraph 2, the following proviso shall be inserted, namely: -

"Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have fur shed a return in FORM GSTR-3B under the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20."

2. This notification shall be deemed to have come into force with effect from the 23rd March, 2020.

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

RATNAKAR JHA, Dy. Secy.