Table Of Content

[ea Ara wow govtpresnmpaicin Aish ay ate for ssi 211 By, AK, Reis 11 Se 2019 AN 21, 140 fate ott fart apd far store, PIF 11 SH 018 se ass 7 pane (ores vO gD aaa A vs (3) arg H, wens AT Het hen ao kn 2 2) A ee Teen wee YT eae Hen nena TE a A I AEE, sie mgs, station al MADHYA PRADESIL BIL! No 2 e209 ‘THE MADHYA PRADESH GOODS AND SERVICES TAX (AMINDMENT BILL, 2019 TABLE OF CONTENTS ches 1. Shar steal eoamoncoment 2, Amenniment of Seton 2. 3. Ameasimen! of Seton 6. 4. | Amenimeat of Seton 7 5. Amenaent of Satien 8 6 Arenas of Section 10 7 Antena f Seaton 12, §—_Amewmert of Seaton 13 Pama Ta, fear v1 eet a9 a Amendment of riot 16, Aaveient of Beeton (7 Amendment of Becton 20. Annie! of Section 22. Ameudinen of Section 24 Avnlient of Section 25 Amennueat of Seaton 29 Amendment of Sion 3, Amenaeat of $e0f90 35 Aomement of Seaton 38 Inner of Sexton 43 A Anmenient of Boston 48 ‘Amendment of Section 49. Tinea of Sostons AVA and 49 8 Ament of Section 52 Ansient of ston 54 Amemdient &f Soston 67 Ansett of Boston 79. Atentngn of Section IT Amemlment of Seston 112 ‘memes of Section 129 Avandia Section 140, Amendment of Section 142 Ainendment of Sexton 145, _arnpadmet of Seaton 165, Amenlont of Seaton 166 Ammerdven! of Seaton 174 Amedient of Sahel 1 Aenea! i Schels T Anwsdment of Ssbedale I Repel ae xing au, 1 SE fei 1 sed 2018 ‘MADUYA PRADTSM BIL No. 2 28 THE MADHYA PRADESH GOODS AND SERVICIS TAX (AMENDMENI) BILL, 2019 ‘fl Further to amend the Mlalhya Pradesh Gcods und Skevioa Tax Ast. 2017 We ie ennsted by the Mah Pradesh Leghsature i Ibe oF India fllewe— traiath year of te Republic 1.) Thiy Ast emay e called the Manly Pradesh Goods und Serves Tas (Anenmeat) Act 201, 2 Save a eshervite pron, the provinons of cis Aot shal vome Satu fnce on such ate asthe Sine Goveernent nas, by notation bt the oii Gazene, appoints Provided that sien dias: may be appt for forest provisions of the-Aet and any refeence in any sch gmrson wy the enrmenbemett f his Act shal be coosbved as a erence tr he cooing ito ono ut thar provision, 2. Scation 2 othe Mathys Padich Gese st Srvoos Tex Act, 2017 (No, 14 2017) (ernst oleed «9 a Ne principal Aed— (4) im elu (2, fie the ord “the Appelt Authovty and the Apgedite iba”. the wort, rake! and figure "he Appel Aabority, the Appete Inbunal fnd the Autry refered ein subesevtun (2) 9% Socom TH salt be sabe: () in claws (16) for toe pumbCenkral Bosc of Eke ome! Cusine the words “Cnr Boaid of lect Taner apd Castres” sll be su 19) in claws (77, for sub-clause (bythe following sub-clause shal be subst. mel “U0 astviies of rao elu nelng by way of flute 2 couse 19 book fnaker er tities ul coos ack wer in such lly a” (ed) ele IS) shal be ome (1 effet from the Lat day dy, 207 clan (21) sll be ented hae toon amie ith let tn the Tak day of July, 2017 chases (22) 19 (LI) shall be dere Torbave been eecumhned a clauses (21) b (12D) wespectively (e) chase 5) as 0 renumbered, for tho word, teuket and leer “slate (0, the wend abbr and eer “ususe ("abl be suse: im clue (1 40 romvmberd in wt etme (afer the word 2nd gue ike $3" words figae and let Tard acs S717 shal: be imened, Gin anse (02) su sennnbered, the Culling Keplacaion skal be inserted, aye uaphuonting, ar the mao] nf ds tis hereby cle sat the oepession Nerve nelides fitting OF acanging Bunsen ecien” ith eft He dhe ae day July, 2917 atc the clans (120) 3» verumbars ‘be following clause sal be dese to ave been insened wane (UD) "be Cena) Goods and Servioes Tax Act 2017 meses the Cerra Coos aml Serpico Tae At, 2OY7 (Mis 12 of 2617): ” 20 vonear ines, Fess 11 SFE 2018 Anouaimeat oF 3, Bow the margin ery of Section 6 af the piacpal AS. the fobing muita Seam € "bead stall be subuitita,nrey “Authorisation of obiere of eat os pres fier in eeiain sicemstansss 4, Tw Sexton 7 of the principal Act wi elie fom te Is say wf Bay 2017 — 6) in sobwetion (3, (sim olane after the woes ae furhsenee af sins". the were “aa shill fe inserted und al las be deemed to hase heen icra Ayn clause (0. afer the wud “4 consideration”, she wu nal al he omit ‘nd aball anys be deemed « hive Bera ate 4s) cloove (shall be omited and ah slays be deomed 19 have been ume (©) afer su-secon (1), the filling vuston stall he inserted nd sal bays ‘be deemed 10 bave bee iste, names (1A) “Where oxtain actives ye uanstetions coasiute soppy iw accouanee wilh ‘he pivisings of wabseton (1, ey sal be ete ele ay uy feed ce sappy af arvkes a6 selec io 3a Sele I"; 6) iw sahswetion (, fr the words, brackets sng Hyoes “subsections (2), and 12)" the we, acs, iguras an leer “sub-ition (I), (LAP ad €2)° shall be iste, Anaomunt of 5, In Section 9 af the principal Act, for subacton (, ve following ewbestian sti Seton stn marly (8) The Gavoremont mas, 02 the resuomendations of the Cownét, by saifestion, ‘yetify a cls of registered persone who shal in repent of supply of peated Shtgercs of goods oe servos or both ceecived thom um wager suppi, Jy the a e eoteae chuge bis ae the coipient of sec supply of yds {crwrs nah and al he pevisous of this At abn apply wh rigid 28 fe the pero Zable for paging Obs ta in ection to suc supply of yeas Gr series ob” Azenamect of 6, In Section ote pina Ast-— 9 in seston 1 Ui far the words in on of the tae payable by im, om mew! rani at such ie”, the words, bane and ges “im fe of whe pie it nde eu action (1) of Seeoa 9, an amouat of ty esi Me al nich eso” hall he substiatd: i) ithe exiting prom, fw tha words “one core rapess”, dhe words "one core aod ity Lik capes” sal be baited: ‘iy after the exiting prove. he falinyng provis shll fe aoe, namely — “Provide tuto tara pessoa who opt © py ta under clase (a) ue else ld ‘or clase (6) may sopple servis ether ha. ube eter w ia cane uf joregenh 6 of Schedule I) of value nov exoeoling te per veo! of fkencsts 4a 2 State in the precoding fnancul yeur or five Libh rupees. ‘whichever is high" ©) im avbeueeion (2), fir clove a}, the following, clase shall be subatinte, ace 1g} ave as provided in subenction (1), he wnt emgage in the supply of oan Ta, ee 1 SA 2018 “i. Beton 12 of the principal Act, la etbsston (2), im ct (tne wi. act seal ogre aab-aaeon (2) of sul be ied ba Seti 13 ofthe pracpal Ac, i sub-action (2) be words, uke ae yur subsetion (2) ul nctieng a Bota the ple, shall bo eit 9, 4a Section 16 of rhe principal Ae ins vest (2 a inchuse (6, forthe Palanan, the Laloning Ksploon sal be substi, mel “Tnplanadlon For the pnposte th cous, i¢ shill be deems tht the mye ‘evs lat eocit toe ody the ease may bo, seve — hore the goods ae dativerd by the sopplier to a vasipent of any her pesen om ihe dieton of sh register! porn, whee ating 5 an agent Grothe, befits ding iovement UF gone har by say of eansfer (oF documents of le to goods oF wtbersise Gi) Where the services me provided by the supplier © any pera on Be ceeion of alan apsoune of such repistered pesvns."| (6) claus). forthe ord a flare “Soedon 41°, the words Hgues and lee “ection 44 or section 434°” stl be sued 10. fa Seetign 17 ofthe principal et — G6) sbseston (2, the Slang Explanation shall he insertad.eamely— xpanation Kor the pirpows of this sobacction, tbe express “vale fener ‘apply abal ack ince the value of activities or anstctions specified i Sohsate UD. except toe spexited ip paragraph 5 ofthe suid Schell"; @) in sub-sterion Sp. for clases (a and (b), Che flowing claases shall be Ssobstiued, ramshy— not sec ls fir ancpotalion of persons buving ayptoved Scag cai Of oot rune than lve parson Cinluding te diver eco when thy are ted for cnking the folesing taxable supplies. miaely (A) tater supply of such amir vehicles, ot ()—tuagpuation of pasengers (6) inenting esining on ving such eter velcls faa) esis und wera enna whe hey ae wid 4) Soe making te tollosong table copies, nael— (42 tat supply of auch vessels of ama of &)—tamportton ul yacengere: FC) imposing sing on inating Such veces, 0 (0) amattng waning om ying sh vier fi) foe tapenade of goods Gal) services of gener insmince servicing, ropa asl avnenance in Ear a Dey Felts ts mutor vies vote aia feted to i shane Gr elute (aa rovidal tha the inp tx ere ow nt of such services sulle avail, ere dhe aot vebicite, vnvch ow scat refemed 16 Fo chase 1) ce nue 6) ro bed fore syne peed Deeg, 2@, snout Go, Pai 1 IRE 2019 (i) where ceived hy 2 tase person enanged— in the manufacture of seh motor write, Yess a ef (in the supply of ganecl ieurance sevens de oapet of sich enter ‘hile, este or itr insured by Bim: the Fillewtng supply Of goods we serviees ar bh — (food and meveragce, outdacr culering, beauty tcatnent, heal servis, Cexmetic ine plate surgery, Jes. recting o¢ Ting ef mon ssh. Srsels ur abetft refered im clase (4) or clause (2) except whe» uted or the purses spssiod thee, assaee ied Weal nse: Provide has th input te coe taspoet of such goods ur srvoes or bot silt he available where a iwi supply of such goods ur sevice or oh is sed by a eopitred person for making an outward table supply nf the same ‘hyn of goods or resin ur hile ce a an elemento 4 a8ahe compete ‘or mined Py Gi) ewherip of 8 chi. heath so Fis, co: and (Gi) aevel benefits ented to employes on vwcaion auch a Teave or Heme ae ruvded that the input tm rel i seapect of soeh gous cr sores or Dat shall he evallable eee is ebigaley for an employer provide the sce 16 Irs employses under sn aw forthe time being fo fon”. oraiment ot J. in Seton 9 of the principal Act in Um Rxplanadon. in clase o,f the words een 20° yd Figue “ander ey H5.", the Words, gues aod eter “nor enies 84 aa! 824" all be sited Ameusnent sf 12, a stlion 2 of the pris Act — fa) ip suhsbetion (D), ater the prvi, the following prvi hall be inser time “Prmvied Kner sa the Government may, al the eeqpest of a spesn) etepoy Stace tnd oo the soonimaendaions of the counel athance De neereyate WADISCT Flere 10 inthe fist proviso from ten lakh pect to sch arvaont. nt ceeding wenly Tak epees aod shes! to such conditions woe ato ‘ray be oo mabe”, 8 the Explain, for clave (i, ee Luling clause salt be subst, raney— SW) the expression “ypc eaten Sas” stall mean the Sat a specie in ibchne (el of awe (0) of arcle 2748 of he Connon excep he Sak 3 sme ged. Kashm, Arunachal Bradesh, Assim, Miinachal Pradesh, Sophauy, Siekin and Unoraad.” Aucune of 1, Th Settion 24 uF the priacpal Act, in clase), aftr the wunis “wommeree ESRI oT pean the om mt ste "whe fe eed fo eolect fan wt source set 52” sll be ined ‘hepa of 14, Soto 25 uf he isp ct — fe) iz sub seuion (1, attr the exiting prowae and before the fiaplanation te FEhowing proviso ‘all be inserted, camel “Provided fut Mo pio hang van defined inthe Special commie Ze ‘es 2608, fa a Spicah Economic Zane or being 2 Special Evommic Zone Fevelper shall have to apply Tira separate eepswatan, os este fom is plave of husises looted swtde the Special Economie Zone in the sxe Sate ae ROM TTS aha sa 2009 {hy io evbsection @, Hor the existing proviso, the Ftlwwing proviso ahell be sbi, mele “Provided thar u peso taving mulpe paces of bosingss ima Site nay Te granted ‘ sepaciteregistation reach so0b place of business, subjoct to Such onions us aay be sd 1S, wasting 29 fe principal Ae (efi the magna heading, coe following, marl heading shall be subsite, anes “Cancllation or aspension uf Repshation.”: @) in sutrsoction (1). ater clause (6), the folleing proviso ball be doserted, mals “Proved ha cing tendency of the roceeings rely ly cancellation of registatoa Ted by the "gisered person, tbe regisbutoe nny bo suspeded for such ‘eco am a sch manner as ey be pres": 1) im eset (2), forthe exsng previsy, be Following ov aha be leer, oaaely— “Provided further tt ding pendency of the pravedings vlaing to caneclation of Tevistation, the peoper officer may suipemd oe repens fn such peed {an sich mer 28 may he peered.” th, te sation 34 of the pring Aa — (1 msubssation 0) — (forthe wordy “Where was invoice Mae", he word “where one UC mre he svc hav” shall be subsite tor he ord "ocr ote oe ues “ya oF more cet ots foe suppl lei Facial Year” all be sbi: ©) ia soy © Farthe seml “Where a tax voice hin”, Whe words Were one or mre fnvoreey hve” shall bo sbattued; tan The words "a debit ne, the woeds “ane or more debit notes Jor supplies tine in nana year” Shall be sbtiued. 17. Tw secon 35 of the jn Ac, im eb-section (She Cllowingrowi sall be insored. varnely— Provided tht cutking sumined in thi sub-section stall apply We any depart of the ‘Genial Governent or ile Grseenmcet ofa lec aha, hase boeks of focouot one suet to abit by the Comprule spd Audie Gescral of ladia or find appointed for wu the accounts af Tocal andexies under eny ie fr the ine being im xe.” 18, Sretion 39 af the peinipal Act fe) iw eetica() — (far dho wonde “i such farm and manner at may be pesrid”, «be werd “in svc foro, mses aad thie. ch tint 95 bay be presi shat: be atti 2161 sonar fam, Potent eed 2 Gi) Be wont “on oF before the (enrnlh day of the mam saeco sack ‘and milo part bee shall be ois Ui) the flowing wovisn call te ime, namely — “prmvided cbc the Chneaenent any, nthe asnameadations ofthe Cur, poy econ shun of regntored pervs sho shal Fish reue r every farce ar pa Ihren, sujet :v sich ontoas and sofeguids a6 1 te avid therein.” in sh aston 7, the Fong proviso call besos, namely:— Provided thal the Goverament may, the socommendations uf the Coun. fy ‘cetn clus of reise persons Cho ball pay tothe Cerveenment the Lt Ge or pt threct ou per the relat on or before dhe Tas! ne om whieh he [B requed w furnish sich rho, SUDce fateh wins and sreguas emi he specitid therein”: © inthe wh wction @— (forthe wands in the ron 19 he Frsished tor dhe momih or qustse during ‘which such risson or ingurestpatclas fe tied, the was “in such Fm unt manne a nay be reseed” shall be subst; Gi) forthe provi, the flloming prov ll he aubstited, namely Provided that mo such ectfestion of any anisson or iacomert parole shall ‘allowed afer tho dup dite for ‘neaing af tewen for the rath of Septeter or second quater follosing he end ko faa year tn mich each dele pert o het dite of Fishing af rea naa ‘etn, ichever elie” 19, After seston 42 ots prkapl Act the felling seton sl Weiner. mame “34, Provedure for farthing rtere and availing input fx eve {)—Norwidutanding aoything eonbined ia sub-section (2) af seston 16, section 37 or wong 38, every riled poson stall ne runs foried under Jeb carn (1) of action 29 wnify, valid, madly or dake the det of epi furnish. y tbe suppians. @)—Notwithsnling sing smtuinel im yin Al, seston 42 or stan £3, ie prove fv vlling of pt x cre hy Th Fsiieny und ser ieston “hero shal beach a may De prescred, {81 The procedme fr fining the detail of cuter supplies By the supplier se he coamaen port for ie porpaos of cuning ing te tet the {ecipset sa beach away Be posed (4) “The gore fee avg Say cri in respect of urea supplies no Tenino wader evbaectun (0) abl be such a5 may be preted ard ich proved tay. inch he west aman of the bp tx credit which Fhe ov availed, aot exovading Iwenly por cco of rhe ipa ta credit lai, om be ua ele Crushed by be supp. uns the sis (6) the amount of tux specie! in the eutword suppl Lr ih dhe des bie hese forithed by tbe sun use ab-eetan (3) shall he doomed v6 ha ihe as payee By him wr Oe proses of the Ac sn, fee 1 saat 2019 20. (6 “The sayphor and the cement of supply shll be joiny and severly le te pay ta ove Foy the pt 19 cea avd, cs ce abe ay bee ation te uard saplies [ye which who details have beea forished unr sb ‘ston (ov sub-section (8) bal Ion tharos has ot bern fn. (7) Fo de quponen of snbstsion (0th rosovery shall be oa st anc fv hay be pesceibed anata wtssdre iy pruvie for MAIIeCUNErY of fn mua of ta oF Mpls Seale Wrongly Uv! nal eaceetiNE OH ond reece. The proces, sefoquards gad tredlold fhe “ax amouot io eon to Gutvard spl, Ie deal of which can be fumiahed under sub-sectiva (3) ys aegsert pore. — 4 within six mums of taking epstion; > wo hos defaulted fr piyment af as and whens such default has continued or are fom fo mnths ron the de date of pyran of such dead "Moot shal be such at may be preset. 70, sation 48 of pri Act, in sub-section (2). ater doe els an gure “era nner section 39 9 soedoo" 4 or sation 4S", the RaWdS “ind To peTorm sath adhe Functions” Sal be ioe, 2. tn sean 49 of te pnspal et, (00, sn subeection 2, fae te wo and figures “Seston 41°, the wus ign and liver “Seednn 4L or sectue 43A° shal be subsineds ©} in seheetion (mshi (ete following proviso call he Inserted. namely— “Provided tht the inp wx ret uo uesouny uf Stas ca shall be used tows Tpvorctt of oprfol eX only here the halance of the Input tae ee Encore if wate etx fs not uviable fr payee of inosated Ws iyi. etae (he flowing proviso sll be ere. namely — Provided tal the eg ta croc om acount ul Ur wiry ta all News eras pine of inated tx only here the halanes of De foput ax edit ow act nf conta x fs not uvalle for paymene oF negate After seotion 49 of the prisial Act, the lllawing wetions shalt be Tesened, 494, Tilication of inp tax ere sahfect to corsin condom. Notwitstanding anybing cuore! im weston 49, he Sopot ex ert om sort nf State Tov hal be cid toed oyineat oF Inpeted eax or State tay 8 he ea Pay he any air the ful i ie avallabts am uecae a eta as as Fant heen nti filly ends euch spn 490, Order of ulation of tapat toe ero [Notwitetaaing anythitg contaed io thie Chapler and cabect ee provisions of close {ed aml clave {i} ef ea-zecivg (31 uF wetinn #5, the Goverment), The Reunite AF the Cabot, presale hc sider and eawer of wilaion {EL cei fa eit acecu frre tas, coal ex, Sue am Un telny ta. a BND coor ye, lore payment of aay sh I" 2 . ‘aerate nee, Rg 11 SRE 2019 meodmrat of ___ ZW ston 52 of tbe principal Act, im wl weton (9), fw the word and figures “set Sins" 37°, de wud and figues “seston 8? ur section 29° sad be bait Amendinet s!—24. ‘Te action 54 of the principal Act, Go} ia slvscotion (8, tm clase (a, fer tke mun “rete supplies” oxcuming ‘ica, fhe words “eapon nal "eqpurh sell xpaaively he bation (2) jn the Rapanaton in clause .— © in ribctause (cis in He, afer fe woe “fnsign ewchange™, te rts “oe in Indian rapes were peril by tho Reserve Bank of fia” shall isc (fo sub-clane (6). Ae following scl shal be saad namely -— Se) in re ase of efind of unis fg tux cet une clase (1) oF the fest plesiso to suescotinn (3), the ve due Kr furisbing cf ret under ‘ecto 39 forte pion Wich such aim fo ref aise 25, Wit elie: frm the I day of July, 2017, in subsection (2) of section 67 of the vincipal At, forthe epenny, potash, the Elling puagraph sll be subsite nancy =— Where the proper atfeet ne low the sank of Tint Commoner, wile pesuant uo tn inpevor raved cut under subscedon I) er eters, hus res 0 Bove ‘ha ay gol hab confiscation or any docament or bucks ur Ue, wich in hs opiion sal be wef foro aolevant to any proceedings wae nA te wereed in any plac, he ay authors in wring any ether ole Of Slate tax to seach al etn ay Delf Seach gr ze Mb ods, documENS ‘ot books er things 26, To seston 79 oft principal Act, after sheet (A, tho folewing Bxplanation Sul te inser, mamely = “Lsphmaion, for che puposes of this sttion, (he ond "pane" shal. nats “Ditice: eon” a eeened ho seston i, ak be cate may Be. ub-oation (59 of sion 25." 2. fa eecton IGP tho pvc Act, in sub-iction (6, fr cme (b, he olsing lane shall be sutton, warsely Xb) sum span tn por cent ofthe secainng umount ta im pleasing feo the ssid vy, in eeation to which te appeal Aas been le, cabee © 3 nro uf een ve core pecs 28. seston 112 f the pnt Act, in sub-cetion (8. for cli (he owing ase shall be abeuiued, nemely = (0) in adition tothe umm pi unde sb scticn (6) of seein 107, «sumo ey 1s twoany per oe of the Temainng sunt of et dispute aking fe te sat ‘de, in elation 1 winch the appeal hax ben led sajeet to a amu. Fy ore rupee: