The Government of Madhya Pradesh on September 22, 2025, issued the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2025, further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017.
The following has been stated namely: -
• Save as otherwise provided in these rules, they shall come into force from September 22, 2025.
• In rule 31A, in sub-rule (2), for the figure "128", the figure "140" shall be substituted.
• In rule 39, in sub-rule (1A), after the words and figures "of section 9", following shall be inserted, namely: – "of the Madhya Pradesh Goods and Services Tax Act, 2017 or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2025)".
• In rule 110, in sub-rule (1), after the words "electronically and provisional acknowledgement", the words, letters, and figures "in Part A of FORM GST APL-02A" shall be inserted.
• After rule 110, a new rule shall be inserted, "110A. Procedure for the Appeals to be heard by a single Member Bench”.
• After FORM GST APL-02, a new Form shall be inserted, “FORM GST APL-02A - Provisional Acknowledgment for submission of Appeal/Application”.
• After FORM GST APL-04, a new Form shall be inserted, “Form GST APL-04 A - Summary of the order and demand after issue of order by the Goods and Services Tax Appellate Tribunal”.
• FORM GST APL-05, FORM GST APL-06, FORM GST APL-07, shall be substituted.
The detailed notification is attached below.
[Notification no. - CT/8/0014/2025-Sec-1-05(CT)(37)]
