Madhya Pradesh Government further amends Madhya Pradesh Goods and Services Tax Rules, 2017

The Government of Madhya Pradesh vide notification dated December 21, 2017 has further amended the Madhya Pradesh Goods and Services Tax Rules, 2017. Vide this amendment-

·       In Form GSTR-1, Table- 6 is substituted. Table-6 relates to Zero rated supplies & Deemed Reports.

·       In Form GST RFD-01, in Table 7-

o   In clause (h), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;

o   New Statement 1A is inserted. Statement 1A relates to Refund Type: ITC accumulated due to inverted tax structure.

o   New Statement 5B is inserted. Statement 5B relates to Refund Type: On account of deemed exports

[No. F.A 3-91-2017-1-V (159)]