Bare Act
The Madhya Pradesh Goods and Services Tax (Amendment) Act, 2022 Dated 30-09-2022
Tax202220 sections
This Act amends the Madhya Pradesh Goods and Services Tax Act to update filing deadlines and procedures. It changes the due dates for filing returns and outward supply details from September to November 30th, giving businesses more time to comply. The legislation also modifies rules regarding input tax credit and the electronic communication of supply information to recipients. These changes aim to streamline the tax administration process and provide registered persons in the state with more flexibility in managing their tax obligations and reporting requirements.
- 1. Short title and commencement
- 2. Provided that different dates may be appointed for different provisions of this Act.
- 3. Amendment of Section 29.
- 4. Amendment of Section 34.
- 5. In Section 34 of the principal Act, in-section (2), for the word "September", the words "the thirtieth day of November" shall be substituted.
- 6. Substitution of Section 38.
- 7. Amendment of Section 39.
- 8. Substitution of Section 41.
- 9. Deletion of Sections 42, 43 and 43A.
- 10. Sections 42, 43 and 43A of the principal Act, shall be deleted.
- 11. Amendment of Section 48.
- 12. In Section 48 of the principal Act, in sub-section (2), the words and figure "the details of inward supplies under section 38" shall be omitted.
- 13. Amendment of Section 50.
- 14. Amendment of Section 52.
- 15. Amendment of Section 54.
- 16. Retrospective amendment of notification issued under section 146.
- 17. Retrospective amendment of notification issued under sub-sections(1) and (3) of Section 50, sub-section (12) of section 54 and section 56.
- 18. Retrospective exemption from, or levy or collection of, State tax in certain cases.
- 19. Retrospective effect to notification issued under sub-section (2) of Section 7.
- 20. Retrospective exemption from, or levy or collection of, State tax in certain cases.
PDF: pending for this language.