The Madhya Pradesh GST Department issued Order 01/2025 dated February 21, 2025. It amends Order No. 03/2024 by inserting a new entry (25A) in the table. This entry pertains to the determination of unpaid, short-paid, erroneously refunded, or wrongly availed/utilized tax for Financial Year 2024-25 onward. It assigns responsibilities to Joint Commissioner, Deputy Commissioner, Assistant Commissioner, and State Tax Officer based on suppliers’ annual turnover. The order is effective from November 1, 2024.
In exercise of the powers conferred upon me by sub-section (1) and sub-section (3) of Section 5 of the Madhya Pradesh Goods and Service Tax Act 2017 (No. 19 of 2017), I do hereby make following amendments in the table of Order No. 03/2024 dated 18.04.2024 as amended from time to time, namely:-
AMENDMENTS
In the said table, after serial no. 25, following serial no. and entries thereto shall be inserted namely:-
| “25A |
Section 74 A and corresponding rules thereof |
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward |
Joint commissioner of state tax – In respect of any supplier. Deputy Commissioner of State Tax – In respect of supplier having annual turnover up to Rs. 500 Cr. Assistant Commissioner of State Tax – In respect of supplier having annual turnover up to Rs. 40 Cr. State Tax Officer – In respect of supplier having annual turnover up to 15 Cr.” |
This Order shall be deemed to have come into force from 1st November 2024.
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/03/Madhya-Pradesh-Order_01-2025.pdf
