section 17
Retrospective amendment of notification issued under sub-sections(1) and (3) of Section 50, sub-section (12) of section 54 and section 56.
The Madhya Pradesh Goods and Services Tax (Amendment) Act, 2022 Dated 30-09-2022Tax202220 sections
Statutory text
17.
- (1) The notification No F. A-3-27/2017/1/FIVE-(54), published in the Madhya Pradesh Gazette (Extraordinary) Serial No 307 dated the 30th June, 2017, issued by the State Government on the recommendations of the Council, under sub-sections
- (1) and
- (3) of section 50, sub-section
- (12) of section 54 and section 56 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) of the table below, on and from the date specified in column
- (3) of that table :, TABLE
Notification number and date Amendment Date of effect of Amendment
(1)
- (2) (3)
No F. A-3-27/2017/1/FIVE-(54), dated the 30th June, 2017, In the said notification, in the Table, against serial number 2, in column (3), for the figures "24" the figures "18" shall be substituted. 1st July, 2017
- (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 sub-sections
- (1) and
- (3) of section 50, sub-section
- (12) of section 54 and section 56 of the Madhya Pradesh Goods and Services Tax Act, 2017, retrospectively, at all material times.
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