The madhya pradesh goods and services tax (amendment) act, 2022 dated 30-09-2022
madhya-pradesh · 2022
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2022
- S. 2(2) 38 afatrag ar afar ars Hermes ret sit Gar ae (Aer) srfesFraa, 2022 B
- S. 3Amends Madhya Pradesh GST Act to extend return submission deadline and modify continuous tax period criteria.
- S. 4Section 4 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2022, amends the original act to modify certain provisions related to tax administration and compliance.
- S. 5Section amends the reporting requirements for registered persons in Madhya Pradesh's GST Act, changing the timing and conditions for electronic supply details submission.
- S. 6For Section 38 of the principal Act, the following section shall be substituted, namely:— Section 38
- S. 7In Section 39 of the principal Act,— Amendment of Section 39
- S. 8Section 8 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2022, amends provisions related to tax rates and exemptions.
- S. 9Fer afafran st am 38 A — (#) sou (4) 4, wee “ate” & wm wy, wed ae” wenfaa fear am; at 36 HT ToT
- S. 10Section 10 amends Section 47 of the principal Act by removing certain words and inserting others.
- S. 11Removes reference to details of inward supplies under section 38 from subsection 2 of section 48 in the principal Act.
- S. 12Section 12 amends the principal Act to allow the government to specify maximum output tax discharge through electronic credit ledger based on council recommendations.
- S. 13Section amends the Madhya Pradesh GST Act to allow interest on wrongly availed input tax credit at a rate up to 24%.
- S. 14Changes the due date for furnishing the monthly statement from September to November.
- S. 15Amends refund provisions in Madhya Pradesh GST Act, extending refund period and adding zero-rated supply refund details.
- S. 16(1) The notification No
- S. 17(1) (1) The notification No F
- S. 18(1) Notwithstanding anything contained in the notification no
- S. 19Section 19 deems a 2019 notification to have been in effect since July 2017, disallowing refunds for taxes collected under it.
- S. 20TABLE OF CONTENTS Short title and commencement Amendment of Section 16
- S. 22Het attra St IT ve AF, TIT (2) A, ween sis aR ae & sel shania vera SA
- S. 23Section 23 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2022, provides for the amendment of the original act to modify certain provisions related to tax administration and compliance.
- S. 41Avyailment of “Al
- S. 83UT yo Hl GM ay
- S. 84ART Gs aT RTT, g&