The authority Government of Madhya Pradesh (MPGST), on December 5, 2025, in exercise of the powers conferred under section 16-1 of the Madhya Pradesh Goods and Services Tax Act, 2017, notified amendments to the Madhya Pradesh Goods and Services Tax Rules, 2017, by issuing the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2020.
The amendment revises Rule 117, which governs transitional input tax credit. Under sub-rule (1A), the last date for submitting the declaration for transitional credit was extended from 31 December 2019 to 31 March 2020. Further, under sub-rule (4)(b)(iii), the proviso was amended to extend the deadline for filing relevant forms from 31 January 2020 to 30 April 2020.
These changes were notified with retrospective effect from 1 January 2020, thereby validating the extended timelines granted to taxpayers for availing transitional credit during the initial phase of GST implementation and addressing genuine hardships faced in meeting earlier deadlines.
[Notification No.CT−8−0018−2025−Sec−1−05(CT)(50)]
