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 recommendations of the Council, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :-

AMENDMENTS

In the said Rules,-

1. (1) These rules may be called the "Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2021".

(2) These rules shall be deemed to have come into force with effect from the 27th day of April, 2021.

2. In rule 26, in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely :-

"Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility verified through Electronic Verification Code (EVC).".

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

R. P. SHRIVASTAVA, Dy. Secy.