sreagee_ aay, feria 12 5 2017 528 (117) MADHYA PRADESH ACT No. 19 oF 2017 ‘THE MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017 ‘TABLE OF CONTENTS Sections : CHAPTER I PRELIMINARY 1, Short title, extent and commencement. 2. Definitions. CHAPTER II ADMINISTRATION 3. Officers under this Act. 4. Appointment of officers. 5. Powers of officers. 6. Authorisation of officers of central tax as proper officer in certain circumstances. CHAPTER III LEVY AND COLLECTION OF TAX 7. Scope of supply. 8. Tax liability on composite and mixed supplies. 9. Levy and collection. 10. Composition levy. ip, Power to grant exemption from tax. CHAPTER IV TIME AND VALUE OF SUPPLY 12, Time of supply of goods 13, Time of supply of services. 14, Change in rate of tax in respect of supply of goods or services. 15. Value of taxable supply.mame wate, fete 12 FA 2017 528 (118) CHAPTER V INPUT TAX CREDIT 16. Eligibility and conditions for taking input tax credit. 17. Apportionment of credit and blocked credits. 18. Availability of credit in special circumstances. 19, Taking input tax credit in respect of inputs and capital goods sent for job work. 20. Manner of distribution of credit by Input Service Distributor. 21. Manner of recovery of credit distributed in excess. CHAPTER VI REGISTRATION 22. Persons liable for registration. 23. Persons not liable for registration. 24. Compulsory registration in certain cases. 25. Procedure for registration, 26. Deemed registration. 27. _ Special provisions relating to casual taxable person and non- resident taxable person. 28, Amendment of registration 29. Cancellation of registration, 30. Revocation of cancellation of registration. CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES 31. Tax invoice. 32. Prohibition of unauthorised collection of tax. 33. Amount of tax to be indicated in tax invoice and other documents. 34. Credit and debit notes, CHAPTER VIII ACCOUNTS AND RECORDS 35. Accounts and other records. 4, Period of retention of accounts. CHAPTER IX RETURNS 37. Furnishing details of outward supplies. 38. Furnishing details of inward supplies. 39. Furnishing of returns. 40. _ First Return. 41. — Claim of input tax credit and provisional acceptance thereof. 42. Matching, reversal and reclaim of input tax credit.43. 45. 46. 47. 48. 54. 55. 56, 37. 58. 59. 60. 62. 63. 65. 66. 67. 68. neamee Tae, feat 12 9 2017 528 (119) Matching, reversal and reclaim of reduction in output tax liability, Annual return. Final return, Notice to return defaulters Levy of late fee. Goods and services tax practitioners. CHAPTERX PAYMENT OF TAX Payment of tax, interest, penalty and other amounts. Interest on delayed payment of tax. Tax deduction at source. Collection of tax at source. Transfer of input tax credit. CHAPTER XI REFUNDS Refund of tax. Refund in certain cases. Interest on delayed refunds. Consumer Welfare Fund. Utilisation of Fund. CHAPTER XII ASSESSMENT Self-assessment. Provisional assessment. Scrutiny of returns. Assessment of non-filers of returns. Assessment of unregistered persons. Summary assessment in certain special cases. CHAPTER XIII AUDIT Audit by tax authorities. Special audit. CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST Power of inspection, search and seizure. Inspection of goods in movement.