The Madhya Pradesh Government, on December 5, 2025, notified the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2025 to amendments to the Madhya Pradesh Goods and Services Tax Rules, 2017, in exercise of powers under section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017, based on the recommendations of the GST Council.
The amendment introduces Rule 9A, enabling electronic grant of GST registration through the common portal within three working days, based on data analysis and risk parameters, notwithstanding the existing procedure under Rule 9. Consequential amendments have also been made to Rule 10, extending its applicability to registrations granted under the newly inserted Rule 9A and Rule 14A.
Further, a new Rule 14A has been inserted to provide an option for taxpayers having monthly output tax liability below a prescribed threshold limit, streamlining compliance for small taxpayers. These rules are deemed to have come into effect from November 1, 2025, ensuring retrospective operational alignment.
[Notification No.CT/8/0015/2025−Sec−1−05(CT)(42)]
