In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, hereby, makes the following amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :-

AMENDMENTS

In the said rules,-

1. In rule 3, in sub-rule (3), for the fool stop, the colon shall be substituted and thereafter the following proviso shall be inserted, namely:-

"Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-2021 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.".

2. In rule 36, in sub-rule (4), for full stop, colon shall be substituted and thereafter the following new proviso shall be inserted, namely :-

"Provided the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GST-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for foe said months in accordance with the conditions mentioned above.".

3. Save as otherwise provided, this notification shall be deemed to have come into force from 3rd April, 2020.

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

RATNAKAR JHA, Dy. Secy.