TMI BlogMadhya Pradesh Goods and Services Tax (Amendment) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... on 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendation of the Council, hereby, makes the following amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :- 1. Short title and commencement. -(1) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2021. (2) These rules sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot furnished the return in FORM GSTR-3B for preceding year; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine percent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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