In exercise of the powers conferred by sub-rule (4) of rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. F A 3-51/2019/1/V (29) Bhopal date 04.05.2020, namely:-

In the said notification, in the first paragraph, -

(i) for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted;

(ii) after the words "goods or services or both to a registered person", the words "or for exports" shall be inserted.

2. This notification shall come into force with effect from the 30th day of September, 2020.

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

R. P. SHRIVASTAVA, Dy. Secy.