Vidhi Codex

Bare Act

The Madhya Pradesh Goods and Services Tax Act, 2017

Tax201788 of 88 sections available8 chapters

The Madhya Pradesh Goods and Services Tax Act, 2017 establishes a unified tax framework for levying and collecting tax on the intra-State supply of goods and services within Madhya Pradesh. It applies to manufacturers, traders, service providers, and buyers operating inside the State, replacing older local indirect taxes such as state value-added tax, entry tax, and entertainment tax. For an ordinary citizen, this law ensures a standardized tax rate on purchases, prevents the compounding effect of tax-on-tax, and establishes transparent digital accounting. It lays down explicit statutory rules for business registration, invoice issuance, input tax credit utilization, periodic filing, and administrative dispute resolution.

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Chapter IX RETURNS →

  1. 43Matching,reversalandreclaimofinputtaxcredit.
  2. 4544.
  3. 4746.
  4. 48(2)Anyregisteredpersonwhofailstofurnishthe
  5. 50section
  6. 51GB)Ataxablepersonwhomakesanundueorexcess
  7. 53operator.
  8. 54section
  9. 55tax.
  10. 58Reapewstya,fea12YA2017528(207)
  11. 6039.
  12. 61(5)Wheretheregisteredpersonisentitledtoarefund
  13. 63continue.
  14. 66(1)
  15. 67ARREST
  16. 6867.

Chapter XIV INSPECTION,SEARCH,SEIZUREANDARREST →

  1. 69Powertoarrest.
  2. 71Accesstobusinesspremises.

Chapter XV DEMANDSANDRECOVERY →

  1. 7373

Chapter XVII ADVANCERULING →

  1. 95Definitions.,
  2. 97Advance Ruling.
  3. 98Procedureonreceiptofapplication._
  4. 99ConstitutionofAppellateAuthorityforAdvanceRuling
  5. 100AppealtotheAppellateAuthority.
  6. 101OrdersofAppellateAuthority.
  7. 102Rectificationofadvanceruling.
  8. 103Applicabilityofadvanceruling.
  9. 105PowersofAuthorityandAppellateAuthority.
  10. 106ProcedureofAuthorityandAppellateAuthority.

Chapter XVIII APPEALSANDREVISION →

  1. 107AppealstoAppellateAuthority.
  2. 108PowersofRevisionalAuthority.
  3. 109AppellateTribunalandBenchesthereof.
  4. 110PresidentandMembersofAppellateTribunal,theirqualification,appointment,
  5. 111ProcedurebeforeAppellateTribunal.
  6. 112AppealstoAppellateTribunal.
  7. 113OrdersofAppellateTribunal.
  8. 114FinancialandadministrativepowersofStatePresident.
  9. 115Interestonrefundofamountpaidforadmissionofappeal.
  10. 116Appearancebyauthorisedrepresentative.
  11. 117AppealtoHighCourt.
  12. 118AppealtoSupremeCourt..
  13. 120Appealnottobefiledincertaincases.
  14. 121Nonappealabledecisionsandorders.

Chapter XIX OFFENCESANDPENALTIES →

  1. 122Penaltyforcertainoffences.
  2. 123Penaltyforfailuretofurnishinformationreturn.
  3. 124Fineforfailuretofurnishstatistics.
  4. 125Generalpenalty.
  5. 126Generaldisciplinesrelatedtopenalty.
  6. 127Powertoimposepenaltyincertaincases.
  7. 128Powertowaivepenaltyorfeeorboth.
  8. 129Council.
  9. 130Confiscationofgoodsorconveyancesandlevyofpenalty.
  10. 132Punishmentforcertainoffences.
  11. 133Liabilityofofficersandcertainotherpersons.
  12. 135Presumptionofculpablementalstate.
  13. 136Relevancyofstatementsundercertaincircumstances.
  14. 137OffencesbyCompanies.
  15. 138Compoundingofoffences.

Chapter XX TRANSITIONALPROVISIONS →

  1. 139Migrationofexistingtaxpayers.
  2. 140Transitionalarrangementsforinputtaxcredit.
  3. 141Transitionalprovisionsrelatingtojobwork.
  4. 142Miscellaneoustransitionalprovisions.

Chapter XXI MISCELLANEOUS →

  1. 143Jobworkprocedure.
  2. 146CommonPortal.
  3. 147Deemedexports.
  4. 148Specialprocedureforcertainprocesses,
  5. 149Goodsandservicestaxcompliancerating.
  6. 150Obligationtofurnishinformationreturn.
  7. 151Powertocollectstatistics.
  8. 152Barondisclosureofinformation.
  9. 153Takingassistancefromanexpert.
  10. 154Powertotakesamples.
  11. 155Burdenofproof.
  12. 158Act.
  13. 162Baronjurisdictionofcivilcourts.
  14. 163Levyoffee.
  15. 164PowerofGovernmenttomakerules.
  16. 165Powertomakeregulations.
  17. 166Layingofrules,regulationsandnotifications.
  18. 167Delegationofpowers.
  19. 168Powertoissueinstructionsordirections.
  20. 169Serviceofnoticeincertaincircumstances.
  21. 170Roundingoffoftaxetc.
  22. 171Anti-profiteeringmeasure.
  23. 172Removalofdifficulties.
  24. 173AmendmentofcertainActs.
  25. 174Repealandsaving.

Some statutory text is still being prepared for this language version.

PDF: pending for this language.