Retrospective amendment of notification issued under section 146.

16.

1. (1) The notification No. F. A-3-07-2018-1-V-(8), published in the Madhya Pradesh Gazette (Extraordinary) Serial No 47 dated the 23rd January, 2018, issued by the State Government, on the recommendations of the Council, under section 146 of the Madhya Pradesh Goods and Services Tax Act, 2017, shall stand amended and shall be deemed to have been amended retrospectively, as specified in column
2. (2) of the table below, on and from the date specified in column
3. (3) of that Table :, TABLE Notification number and date
4. (1) Amendment
5. (2) Date of effect of Amendment (3)

No. F. A-3-07-2018-1-V-(8), Dated 23rd January, 2018 In the said notification, in paragraph 1, for the words "furnishing of returns and computation and settlement of integrated tax", the following shall be substituted, namely:, "furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification No. F A-3-50-2019-1-V-(07), Dated 14th February, 2020, all functions provided under The Madhya Pradesh Goods and Services Tax Rules, 2017.". 22nd June, 2017

1. (2) For the purposes of sub-section (1), the State Government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the State Government had the power to amend the said notification under section 146 of the Madhya Pradesh Goods and Services Tax Act, 2017 retrospectively, at all material times.