The Government of Madhya Pradesh on May 17, 2023, hereby makes the following further amendments in this department's Notification No F A 3-32-2017-1- V(41), dated June 2017.
In the said notification, in the Table, against serial number 9in item (ii), in sub-item (b), in the entries under column (5) in condition (2), after the second proviso, the following provisos shall be inserted, namely:-
"Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before May 31, 2023:
Provided also that a GTA who commences new business or crosses the threshold for registration during any Financial Year may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty- five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later."
This notification shall be deemed to come into force from May 09, 2023.
[Notification No. A 3-32-2017-1-V (16)]
