The Madhya Pradesh Finance Department on July 08, 2021 has issued the Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2021 to further amend the Madhya Pradesh Goods and Services Tax Rules, 2017.
The following amendments have been made:
• Rule 36 (4), which specifies the filing of cumulative GSTR, has been inserted, namely:
“Provided further that such condition shall apply cumulatively for period April and May, 2021 and the return in Form GSTR-3B for tax period May 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the conditions above.”
• Rule 59 (2), which specifies the filing on IFF facility, has been inserted, namely:
“Provided that the registered person may furnish such details, for the month of April 2020, using IFF from May 01, 2021 till May 28, 2021.”
