Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017

1-V-(100).- In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (Madhya Pradesh Act 19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENTS These amendments shall deemed to have come into force from date 30th October, 2018. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:- 83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule. (2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as NACIN ) shall conduct the examination. (3) Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secr .....

X X X X X X X

Full Text of the Document

X X X X X X X

nt. of the total marks. (9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal. (ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under:- (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written); (g) misbehaving in the examination center in any manner; (h) tam .....

X X X X X X X

Full Text of the Document

X X X X X X X

es Tax Act, 2017 5 The Goods and Services Tax (Compensation to States) Act, 2017 6 The Central Goods and Services Tax Rules, 2017 7 The Integrated Goods and Services Tax Rules, 2017 8 All The State Goods and Services Tax Rules, 2017 9 Notifications, Circulars and orders reate from time to time under the said Acts and Rules. . 3. In the said rules, after rule 142, the following rule shall be inserted, namely:- 142A. Procedure for recovery of dues under existing laws.- (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing l .....

X X X X X X X

Full Text of the Document

X X X X X X X

grated Tax/CESS/amount under existing law/Total) From To Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) Tax Interest Penalty Fee Others Total Status (Stayed/Un-stayed) 15 16 17 18 19 20 21 *[Debit (DR) (Payable)]/[Credit (CR) (Paid)]/Reduction (RD)/Refund adjusted (RF)] Note: - 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closi .....

X X X X X X X

Full Text of the Document

X X X X X X X

dgement/reference number of the return may be mentioned. 2. Only recoverable demands shall be posted for recovery under GST laws. Once a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A. 3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax. 4. Latest order number means the last order passed by the relevant authority for the particular demand. 5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available. . 9. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:- FORM GST DRC-08A [See rule 142A(2)] Amendment/Modification of summary of the order creating demand under existing laws Reference No. Date Part A - Basic details Sr. No. Description Particulars (1) (2) (3) 1 GSTIN 2 Legal name <<Auto>> 3 Trade name, if any <<Auto>> 4 Reference No. Vide which demand uploaded .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||