THE MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. F A-3-27-2017-l-V-(23), Dated, 10th June 2021

In exercise of the powers conferred by sub-section (1) of Section 50 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), read with Section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. F A-3-27-2017-l-FIVE(54), dated the 30th June, 2017,namely:-

In the said notification, in the first paragraph, in the first proviso, in the Table after S.No. 2, the following shall be inserted, namely:-

TABLE

(1)	(2)	(3)	(4)
"3.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year.	9 percent for the first 15 days from the due date and 18 percent thereafter.	March, 2021, April, 2021
4.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of Section 39.	Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafter.	March, 2021, April, 2021
5.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of Section 39.	Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafter.	March, 2021, April, 2021
6.	Taxpayers who are liable to furnish the return as specified under sub-section (2) of Section 39.	Nil for the first 15 days from the due date, 9 percent for the next 15 days and 18 percent thereafter.	Quarter ending March 2021.".

2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.

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

R. P. SHRIVASTAVA, Dy. Secy.