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, on the recommendation of the Council, hereby, makes the following amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement.-

(1) These rules may be called the Madhya Pradesh Goods and Sercices Tax (Amendment) Rules, 2020.

(2) These rules shall deemed to have come into force with effect from the date 30th Sepetember 2020.

AMENDMENTS

In the said rules,-

(1) in rule 46, after clause (q), the following clause shall be inserted, namely:-

"(r) Quick Response Code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48;".

(2) in rule 48, in sub-rule (4), for the full stop, the colon shall be substituted and thereafter the following proviso shall be inserted, namely:-

"Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.".

(3) in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:-

"(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) Code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.".

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

R. P. SHRIVASTAVA, Dy. Secy.