Madhya Pradesh Government further amends Madhya Pradesh Goods and Services Tax Rules, 2017 as on 2018-01-04

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)]

 

URL: http://govtpressmp.nic.in/pdf/extra/2017-12-21-682.pdf