Provided that different dates may be appointed for different provisions of this Act.

Amendment of Section 16. 2. In the Madhya Pradesh Goods and Services Tax Act, 2017, (hereinafter referred to as the principal Act), in section 16,

1. (a) in sub-section (2),
   • (i) after clause (b), the following clause shall be inserted, namely:--- "(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;";
   • (ii) in clause (c), the words, figure and letter "or section 43A" shall be omitted;
2. (b) in sub-section (4), for the words and figure "due date of furnishing of he return under section 39 for the month of September", the words "thirtieth day of November" shall be substituted.