In exercise of the powers conferred by sub-section (6D) of section 25 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or subsection (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:-

(a) Individual;

(b) authorised signatory of all types;

(c) Managing and Authorised partner; and

(d) Karta of an Hindu undivided family.

2. This notification shall be deemed to have come into force with effect from the 1st day of April, 2020.

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

RATNAKAR JHA, Dy. Secy.