lekpkj i= iath;u Ø-% MPBIL/2004/13955 Mkd iath;u la[;k%e-iz-@hkksiky@4&461@2018&20 ewy; % 10@& :- ¼,e,l,ebZ dh l'kdr vkokt½ ikf{kd&o"kz% 15 vad% 16 Hkksiky fn-&25-08-2018 ifji= Øekad % 41 leiknu lg;ksxh% dsyk'k vxzoky] vt; ukgj,oa lquhy xksbh M.P. Small Scale Industries Organization E-2/30, Arera Colony, Bhopal - 462016 (MP) ¼ifji= Ø-% 41&45½ Important Points of Meeting held with Secretary, MSME, Govt. of India Udyog Bhawan, New Delhi on Dated 14/08/2018 e-iz- Leky Ldsy b.mlvªht vkxszukbts'ku ds inkf/kdkfj;ksa }kjk Jh v:.k dqekj ik.mk] lfpo] Hkkjr ljdkj,e,l,ebz ds lkfk ppkz djrs gq,- The important points of meeting held at Delhi on 14th Aug. 2018 with Secretary MSME Shri Arun Panda, at Udhyog Bhawan, New Delhi with agenda UNADDRESSED PROBLEMS IN GST & CREDIT FLOW TO MSME. This meeting was attended by about 40 industrial associations from all over India, our state represented by M.P. SMALL SCALE INDUSTRIES ORGANIZATION BHOPAL throug Shri Arun jain Jabalpur, Shri Vipin Kumar jain Bhopal, Shri V.K.Porwal Ratlam, Shri Yogesh Goel Bhopal and Shri K.R. Asthana Gwalior. Following Discussions and Submissions made- UNADDRESSED PROBLEMS IN GST: 1) All job work should be exampted from GST or reduced to 5% slab of GST. 2) Composition manufacturer should be allowed for Inter state Bussiness.
3) Blockage of ITC for 3 months: When dealer with turnover less than Rs. 5 Crore (Say A ) will supply goods to dealer with turnover of more than Rs.5 Crore (Say B ), then A has option to upload Invoice regularly or he may upload Invoice in quarterly return. Kindly note that B will get ITC only when A uploads Invoice. This may defer ITC for 3 months for dealer B. If A misses any Invoice, he may upload in next quarter. This would mean, B will be able to avail ITC after 6 month of supply. This is major hardship for RP like B. It is suggested that rule may kindly be amended so that B may avail ITC in current month. 4) Due date for submission of New Return Format : We are moving toward more complex return format. Continuous upload / validation / checking / cross verification of data is important part of this format. We request council to keep deadlines as 20th of succeeding month for Invoice upload. Also final return deadline should be 30th of next month. (This is for RP having turnover more than Rs.5 crore + RP opting for monthly return). Government may keep deadline of 10th /20th of next month for RP having turnover more than Rs.100 crore, so that load on server gets staggered. 5) Scalability of Server: It is experienced that RPs face a lot of problem at time of due date. We understand that council has worked on this issue with the GSTN service provider, but still RPs face a lot of problem before or on due date. Council needs to design better system, which should be scalable at the time of due dates. 6) HSN Code compulsion for RP less than Rs.5 Crore: As per format, RP between Rs.20 lakhs to Rs.5 Crore (Sugam Return) need to mention HSN code of 4 digit. In present situation, they are either exempted from mentioning HSN code or need to mention only 2 digits. Please keep present format in future also. 7) Proper Training on New format and preparation time of 3 months: We are moving toward a better but more complex system. Looking at complex mix of RPs / Tax consultants in India, with different levels of understanding, we suggest proper training of RPs / Tax consultants should be done. Also 3 additional months should be given to RP to become familiar with new system. 8) Penalty should be waived off for 9 months of operation: There may be few teething problems / mistake from RP. To build a strong system and bring maximum RP under this system, council should waive off penalty for 9 months. This will bring confidence to RP and they will grow with system. 9) Suvidha Providers: It was propagated by the Council that a very large number of Suvidha providers will be operative with a density comparable to erstwhile STD booths. But these are nowhere to be seen. These should be provided on war footing to facilitate small volume RPs who cannot afford computers and their operators. It will simultaneously reduce load on tax consultants and they will have time for quality work. 10) Separate Portal of GST for MSME. 11) Clerical or small mistakes in e-way bill should not be penalized for MSME. 12) Recycled plastic product should be in 5% GST. 13) Composition scheme also be available for Small service sector. 14) GST payment be linked from Receivables not from issuing Date Proposed Solution to this the issue is as under: "Submitted that it should be deducted as TDS from the bill and be adjusted automatically in respective head as followed in Income Tax this will not only give support to MSMEs blocking of Working capital as well the tax deducted will come directly to specified Head of account." 15) Check on Audits not more than of 2years from the cut of date of the New Reform GST July 17. A suitable directive be given. 16) FMC be GST free and Dryfruit or its use in making eatable articles be charged on minimum Tax rate as 2% or 5%. CREDIT FLOW TO MSME: 1) For Credit Rating of MSME should be done by bank it self not by cibil or crisil 2) There Should be Rehabilitation Scheme for micro and small business 3) Loan application tracking system for MSME 4) NPA should not be applicable for MSME 5) Mandatory/ Govt Payments liabilities should be paid through our bankers also why only from SBI only when we are doing E-banking the suitable Directives be given by RBI and we should be allowed to pay direct to respective account no need to open a separate Ebanking account in S B. I only for these payments. Which in present era is not required. 6) Banker charging for every bonafide requirement like copy of statement passbook entries issue of New cheque book etc they are enjoying on our daily credit amounts in account if they are charging on such facility which is necessary to provide free of charges than they should credit interest on balance of end of day i.e. per day on our respective account. The above are the facilities mandatory be given earlier it was why not the necessary directive be given by RBI. 7) The facilitation council must hv recovery power of collecting the degree amount If they want to court they must deposit or pay 75% of the digri amount withdraw-able/payable to MSME. Ref.: MPSSIO/ 242 /2018-19/ 2
ifji= Øekad % 42,p-;w-,Q- ds ek/;e ls VSDl Iykfuax dsls djsa] vfr vko';d dqn iz'uksa ds mrrj 1- vk;dj ds iz;kstu gsrq,p-;w-,q- dh Qkby cukus ds fy, ;g vko';d ugha gs fd,p-;w-,q- esa de ls de nks iq:"k lnl; gksa gh],d iq:"k lnl; vksj e`rd vu; fdlh lnl; dh fo/kok] ;k e`rd lnl;ksa dh fo/kok,a tgkw gsa ogkw,lslesav,p-;w-,q- dh gsfl;r esa gksxk] ;fn fjvuz esa gsfl;r,p-;w-,q- dh Dyse dh gsa tsls ekuyhft, firkth dh e`r;q gks xbz gs] vksj,d csvk ckfyx vfookfgr jg x;k gs] rks ekwa ¼;kfu e`rd firk dh fo/kok½ o mldk iq=,p-;w-,q- cuk ldrs gsa Bhd blh izdkj ekuyhft, nknh] iksrk gh jg x;s gs] ;k nsoj o fo/kok HkkStkbZ gh jg xbz gs rks Hkh,p-;w-,Q- cusxha ;g fcydqy t:jh ugha gs fd,p-;w-,q- cuus ds fy, de ls de nks iq:"k lnl; gksus gh pkfg,a fof/k ds bl fl)kur dks lokszpp U;k;ky; ¼lqizhedksVZ½ us fueu fu.kz;ksa esa izfrikfnr fd;k gsa vr% bl iz'u ij fdlh izdkj dk fookn dksbz Hkh,lsflax vkwfqlj ugha dj ldrk gsa fu.kz;% ¼1½ xksoyh cq)kuk cuke vk;qdr ¼1966½ 60 vkb-vh-vkj-& 293 lqizhedksvz ¼2½ lqjthryky NkcM+k cuke vk;dj vk;qdr ¼1975½ 101 vkb-vh-vkj-& 776 lqizhe dksvz lqizhedksvz us lqjthryky NkcM+k ds dsl esa viuk fu.kz;,lslh ds i{k esa nsrs gq, dgk gs fd Absence of an antecedent history of jointness between a person and his ancestors is no impediment where a person, his wife and unmarried daughter constitute a H.U.F. 2- tgkwa rd vk;dj ds iz;kstu dk iz'u gs ;g Hkh t:jh ugha gs fd ifjokj esa iq= gks gh] ;kfu fdlh firk ds fy, mlds dsl esa,p-;w-,q- dk LVsV~l Dyse djus ds fy, ;g vko';d ugha gs fd mlds,d csvk gks gh lqizhedksvz us,u-oh- usjunzukfk cuke /kudj vk;qdr ¼1969½ 74 vkb-vh-vkj-&190 ds dsl esa viuk fu.kz; djnkrk,lslh ds i{k esa nsrs gq, dgk gs,p-;w-,q- cuus ds fy,,d iq:"k lnl;] mldh iruh o vfookfgr iq=h ;k iqf=;ksa gks rks Hkh dkqh gsa ;kfu,d iq:"k o iruh o ym+fd;kwa gks rks Hkh,p-;w-,Q- ds fdlh Dyse dks ek= bl vk/kkj ij [kkfjt ugha fd;k tk ldrk fd iq:"k dks,d iq= rks gksuk gh pkfg, ;k ifjokj esa nks iq:"k gksus pkfg,a bl dfku dks ge vk;dj vk;qdr cuke g"kzo/kzu eaxynkl ¼1992½ 194 vkb-vh-vkj-&136 ds xqtjkr mpp U;k;ky; ds fu.kz; ij vk/kkfjr dj ldrs gsaa 3- ysfdu,p-;w-,q- cuus ds fy, nks yksxksa dk gksuk vfuok;z gsa (More than one person is required to constitute an H.U.F.) tgkwa fdlh py jgh,p-;w-,q- esa vu; lnl;ksa ds nsgkur ds dkj.k dsoy,d iq:"k lnl; 3
jg tkrk gs] tks fd vfookfgr gs ;k fqj,d iq:"k jg tkrk gs ftldh iruh dk nsgkur gks pqdk gs] rks fqj,sls dsl esa,p-;w-,q- dk LVsV~l vk;dj ds iz;kstu ds fy, Dyse ugha fd;k tk ldrka 4- dsoy nks thfor efgykvksa ls Hkh,p-;w-,Q- cu ldrh gs] ;kfu fdlh iq:"k lnl; dk gksuk vfuok;z ugha gsa vk;dj vk;qdr cuke ohjiik psfr;kj ¼1970½ 76 vkb-vh-vkj-& 467 lqizhedksvz ds bl fu.kz; }kjk izfrikfnr bl fl)kur dks fgunw mrrjkf/kdkj vf/kfu;e 1956 ds dqn izko/kkuksa ds dkj.k eku;rk ugha fey jgh gsa fgunw mrrjkf/kdkj vf/kfu;e 1956 ds vuqlkj ;fn lurkujfgr fgunw dk nsgkur gks tkrk gs rks /kkjk 14 ds vurxzr ml e`rd dh iwjh laifrr dh iw.kz ekfyd e`rd dh fo/kok gks tkosxha vr% mldk,lslesav bfumfotqosy dh gsfl;r esa gksxka,slh fo/kok ;fn cppk xksn ys] ;k mlds iwoz ifr ls dksbz lurku gks ;k fo/kok iqu% fookg djrs vksj cpps dk vf/kdkj efgyk esa e`rd ifr dh laifrr ij ugha gksxka vr% efgyk dk vk;dj ds iz;kstu gsrq,lslesav bfumfotqosy dh gsfl;r ls gh gksxka bl dfku dks geus vksfm+lk mpp U;k;ky; ds :de.kh ckbz jkbksm+ cuke dfe'uj vkwq osyfk VSDl ¼1964½ 154 vkb-vh-vkj-&430 ds dsl esa mpp U;k;ky; }kjk fn;s x;s fu.kz; ij vk/kkfjr fd;k gsa 5- vk;dj ds iz;kstu gsrq,p-;w-,q- dh Qkby fx V nsdj mldh,p-;w-,q- dh Qkby cuk ldrk gsa iq"iknsoh cuke vk;dj vk;qdr ¼1974½ 97 vkb-vh-vkj-&493 ds dsl esa eslwj mpp U;k;ky; us vius fu.kz; esa dgk gs An H.U.F. can accept gift from a person who is not a cooparcener, thus an H.U.F. can be created by a gift from a gift given by an outside. ysfdu ;g t:jh gs fd fx V izkir djus ls bl izdkj cukus okyh,p-;w-,q- ls de ls de nks lnl; rks fx V izkir djus ls iwoz gksus gh pkfg,a ¼lh- d`".kkizlkn cuke vk;qdr ¼1977½ 109 vkb-vh-vkj-& 493 eslwj] lsfkkeey cuke vk;qdr ¼1981½ 130 vkb-vh-vkj-&597 enzkl mpp U;k;ky;½ 6- lqizhedksvz }kjk fn;s x;s iq"iknsoh cuke vk;dj vk;qdr ¼1977½ 109 vkb-vh-vkj-&730 ds dsl esa rfkk eqxkzukfkk eqfnfy;kj,-vkb-vkj- 1953 lqizhedksvz&495 ds dsl esa fn;s x;s fu.kz; ls ftl fof/k fl)kur dks Li"V :i ls izfrikfnr fd;k x;k gs mlds vuqlkj ;fn firk vius fookfgr iq=ksa ds lanhkz esa ubz,p-;w-,q- dh Qkby cukuk pkgrk gks] vksj viuh Lo;a }kjk vftzr iwwwth esa ls,slh,p-;w-,q- dks jfk'k fx V esa nsdj ubz,p-;w-,q- dh iwath dk fuekz.k vk;dj ds iz;kstu gsrq djuk pkgrk gks] rks mlds fy, ;kfu firk ds fy, ;g vfr vko';d gs fd oks Li"V 'kcnksa esa ;g fx V MhM ;k fdlh 'kifki= esa ;g myysf[kr djs fd oks orzeku le; esa esjk iq= drrkz o mldh iruh esecj gsaa bl MhM esa ;g Hkh Li"V myys[k fd;k tkuk pkfg, fd fx V esa ;kfu firk vius veqd iq= dks mldh fdlh gsfl;r esa ¼bfUMfotqosy dssisflvh½ esa ugha ns jgk gwwa cfyd esa bl fx V dks viuh,p-;w-,q- ds drrkz dh gsfl;r ls mls ns jgk gwwa vksj vius fx V dks,slh gsfl;r esa gh Lohdkj fd;k gsa Ref.: MPSSIO/23/2018-19/ Source: Commercial Taxes View, Issue-412, Vol. 35 Aug, 2018 4
ifji= Øekad % 43 21 tqykbz dks gqbz 28oha th,lvh dkmafly esa fy, x;s dbz egroiw.kz fu.kz; a a a a a a a a a s a th,lvh vf/kfu;eksa esa 17 izeq[k la'kks/ku dh flqkfj'k dh xbza izeq[k flqkfj'kksa fueu izdkj gsa%& 1- deiksft'ku Ldhe dks pquus ds fy, dkjksckj dh Åijh lhek :- 1 djksm+ ls :- 1-5 djksm+ dh xbza 2- deiksft'ku Mhyjksa] ¼jsLrjka lsokvksa ds vykok vu;½ lsokvksa dh vkiwfrz djus ds fy,,d ewy; finys forrh; o"kz esa dkjksckj dk 10 izfr'kr ls vf/kd ugha] ;k :i;s 5 yk[k] tks Hkh vf/kd gks rd Lohd`fr nh xbz gsa 3- th,lvh dkmafly dh flqkfj'kksa ij iathd`r O;fDr;ksa ds dqn vf/klwfpr oxksza ds ekeys esa dsoy fufnz"v lkekuksa ij ykxw gksus ds fy,] viathd`r vkiwfrzdrkzvks ls vkiwfrz izkir gksus ij fjolz pktz ra= ij th,lvh dk ysoh ykxw gksxha 4- vle] v:.kkpy izns'k] fgekpy izns'k] es?kky;] flfdde vksj mrrjk[kam jkt;ksa esa iathdj.k ds fy, ngyht NwV lhek :- 20 yk[k :i;s ls 10 yk[ka 5- djnkrk,d gh jkt;@la?k 'kkflr izns'k ds Hkhrj flfkr O;olk; ds dbz LFkkuksa ds laca/k esa jkt;@la?k 'kkflr izns'k ds Hkhrj dbz iathdj.k dk fodyi pqu ldrs gsa 6- vfuok;z iathdj.k dsoy mu bz&dkwelz vkwijsvjksa ds fy, vko';d gs ftugsa L=ksr ij dj,d= djus dh vko';drk gksrh gsa 7- iathdj.k jn~n djus ds nksjku vlfkk;h :i ls fuyafcr jgus ds fy, iathdj.k izfø;k es fjvuz Hkjuk vko';d ugha gs] rkfd djnkrk dks dkuwu ds rgr fujarj vuqikyu ls eqdr fd;k tk ldsaa 8- vuqlwph III ds rgr fueufyf[kr ysunsu dks dksbz vkiwfrz ¼dksbZ dj ns; ugha½ ekuk tk,xk% v- xsj&dj ;ksx; {ks= esa fdlh LFkku ls xsj&dj ;ksx; {ks= esa fdlh vu; LFkku ij eky dh vkiwfrz Hkkjr esa izos'k djus okys lkekuksa ds fcuk% c-?kj dh [kir ds fy, eatwjh ls igys fdlh Hkh O;fDr dks xksnkeksa dh vkiwfrz; rfkk l- mpp leqnz dh fcøh ds ekeys esa eky dh vkiwfrza 9- buiqv dj ØsfMV dk nk;jk c<+k;k tk jgk gs] vksj vc bls fueufyf[kr ds laca/k esa miyc/k djk;k tk,xk% 1- vuqlwph III esa fufnz"v vf/kdka'k xfrfof/k;ksa ;k ysunsu% 2- rsjg ¼Mªkboj lfgr½] csbus dh {kerk j[kus okys O;fDr;ksa ds ifjogu ds fy, eksvj okgu 3- csafdax deiuh ;k forrh; lalfkku }kjk ;k mlds fy, /ku ds ifjogu ds fy, eksvj okgu% 4- eksvj okgu] tgktksa vksj foekuksa ds laca/k esa lkeku; chek] ejeer vksj j[kj[kko dh lsok,a ftu ij ØsfMV miyc/k gs% rfkk 5-,sls lkeku ;k lsok,a tks fu;ksdrk ds fy, vfuok;z gs] vius dezpkfj;ks dks iznku djus ds fy, vfuok;z gsa 10- ;fn izkirdrkz pkyku tkjh djus dh rkjh[k ls 180 fnuksa ds Hkhrj vkiwfrzdrkz dks ns; jkf'k dk Hkqxrku djus esa foqy jgrk gs] rks izkirdrkz }kjk izkir buiqv dj ØsfMV myv fn;k tk,xk] ysfdu C;kt dk Hkqxrku djus dh ns;rk lekir gks jgh gsa 11- iathd`r O;fDr forrh; o"kz es tkjh fd, x, dbz pkykuks ds laca/k es lesfdr ØsfMV@MsfcV tksv tkjh dj ldrs gsa 12- vihyh; izkf/kdkj.k vksj vihyh; U;k;kf/kdj.k ls igys vihy nk;j djus ds fy, ns; izh&fmikwftv dh jkf'k :- 25 djksm+ vksj :- 50 djksm+ Øe'k%A 13- dfe'uj dks Øe'k%,d o"kz vksj nks lky dh vof/k rd] tkscodz ds dke ij Hksts x, buiqv vksj iwath dh okilh ds fy, lsokvks dh vkiwfrz] Hkys gh Hkkjrh; :i;s es Hkqxrku izkir fd;k tk,] tgka vkjchvkbz }kjk vuqefr nh xbz gsa 14- fu;kzr ds :i esa vgzrk izkir djus ds fy, lsokvksa dh vkiwfrz] Hkys gh Hkkjrh; :i;s esa Hkqxrku izkir fd;k tk,] tgka vkjchvkbz }kjk vuqefr nh xbz gksa 15- Hkkjr esa vlfkk;h :i ls vk;kr fd, x, lkekuksa ij fd, x, fdlh Hkh mipkj ;k izfø;k ds tkcodz ds dke ds ekeys esa vkiwfrz dk LFkku vksj fqj Hkkjr ds ckgj gksus ds fy, mugsa Hkkjr esa fdlh Hkh vu; mi;ksx ds fcuk fu;kzr fd, fcuk fu;kzr fd;k tkrk gsa 16- vyx&vyx jkt;ks a@la?k 'kkflr izns'kks ea miflfkr gksus ds ckotwn fjdojh vyx&vyx O;fDr;ks ls dh tk ldrh gsa 17- buiqv dj ØsfMV ds ikj&mi;ksx ds vkns'k dks rdzlaxr cuk;k tk jgk gsa 3- bu la'kks/kuksa dks vc lacaf/kr th,lvh vf/kfu;eksa esa la'kks/ku djus ds fy, laln ds lkfk laln vksj jkt; vksj dsunz 'kkflr izns'kksa ds fo/kkf;dk ds le{k j[kk tk,xka * * * * * Source: Commercial Taxes View, Ref.: MPSSIO/23/2018-19/ Issue-412, Vol. 35 Aug, 2018 5
ifji= Øekad % 44 m ksx lapkyuky;] e/;izns'k fou/;kpy Hkou] Hkksiky e/;izns'k 'kklu] lw{e] y?kq vksj e/;e m e fohkkx] ea=ky; Hkksiky }kjk vf/klwfpr ^^e/;izns'k lw{e vksj y?kq m e QsflfyVs'ku dkmfuly fu;e 2017^^ lw{e vksj y?kq m fe;ksa ds vkffkzd fgrksa dsk n`f"vxr j[krs gq,] Hkkjr ljdkj] }kjk ikfjr ^^lw{e] y?kq vksj e/;e m e fodkl vf/kfu;e 2006^^ vurxzr ^^e-iz- lw{e vksj y?kq m e QsflfyVs'ku dkmfuly^^ dk xbu fd;k x;k gs,oa ^lw{e] y?kq vksj e/;e m e fodkl vf/kfu;e 2006^^ dh /kkjk 20 esa iznrr 'kfdr;ks dks iz;ksx esa ykrs gq,] e/;izns'k lw{e vksj y?kq m e lqfo/kk ifj"kn~ ds dk;zdj.k dks lqxe cukus ds fy,,oa Hkkjr ljdkj ds fn'kk funs Z'k vuq:ik e/;izns'k 'kklu] lw{e] y?kq vksj e/;e m e fohkkx] ea=ky; Hkksiky }kjk tkjh vf/klwpuk fnukad 24-11-2017 vurxzr ^^e/;izns'k lw{e vksj y?kq m e lqfo/kk ifj"kn~ fu;e 2017^^ cuk;s x;s gsa bl dkmfuly~ ds v/;{k] m ksx vk;qdr gs rfkk nks 'kkldh; lnl; ;Fkk izfrfuf/k] funs'kd] lw{e vksj y?kq m e fodkl lalfkku] bunksj] rfkk izfrfuf/k] Hkkjrh; y?kq m ksx fodkl csad] Hkksiky gs,oa nks v'kkldh; lnl; j[ks x;s gsa dkmfuly esa e/;izns'k ds lw{e vksj y?kq m eh] }kjk mrikfnr lkexzh ds foø; @iznkf;r lsok ds mijkar] 45 fnol dh vof/k esa] Hkqxrku izkir u gksus ij] Øsrk lalfkkvksa @'kkldh; dk;kzy;ksa ds fo:) nkok vkosnu i= fu/kkzfjr izk:ik esa izlrqr fd;s tkrs gsa dkmfuly }kjk nkok izdj.kksa esa izfker% mhk;i{kksa ds e/; lqyg ds iz;kl fd;s tkrs gs],oa lqyg vlqy gksus ij] mhk;i{kksa dh lquokbz dj] dkmfuly }kjk cdk;k ewy/ku jkf'k,oa bl ij C;kt ds Hkqxrku gsrq vkns'k ikfjr fd;s tkrs gsa lqfo/kk ifj"kn~ }kjk ikfjr vokmz jkf'k dh vnk;xh u gksus dh flfkfr esa] ftyk dysdvj dks olwyh gsrq izdj.k lunfhkzr fd;s tkrs gsa e/;izns'k 'kklu] lw{e] y?kq vksj e/;e m e fohkkx] ea=ky; Hkksiky }kjk vf/klwfpr ^^e/;izns'k lw{e vksj y?kq m e lqfo/kk ifj"kn~ fu;e 2017^^,oa fu/kkzfjr vkosnu i= Website: www.mpsmsme.gov.in ij ns[ks,oa Mkmu yksm fd;k tk ldrs gsa Ref.: MPSSIO/132/2018-19/ 6
ifji= Øekad % 45 Øekad 433] Hkksiky] cq/kokj] fnukad 1 vxlr 2018&Jo.k 10] 'kd 1940 fdlku dy;k.k rfkk d`f"k fodkl fohkkx ea=ky;] oyyhk Hkou] Hkksiky Hkksiky] fnukad 1 vxlr 2018 Øa- Mh&15&11&2005&pkSng&3-& e/;izns'k d`f"k mit eamh vf/kfu;e] 1972 ¼Øekad 24 lu~ 1973½] dh /kkjk 69 dh mi/kkjk ¼1½,oa ¼2½ ds }kjk iznrr 'kfdr;ksa dks iz;ksx eas ykrs gq,] iwoz esa tkjh bl fohkkx dh vf/klwpuk Øekad Mh&15&11&2005&pkSng&3] fnukad 10 flrecj] 2013] ftldk fd izdk'ku fnukad 20 flrecj 2013 dks **jkti=** esa gqvk gs] dh 'krksza,oa fuca/kuksa ds v/khu jkt; ljdkj],rn~ }kjk] vf/klwfpr d`f"k mit mm+n@mjnk] ewax] rqvj@vjgj] elwj,oa evj@cvjk@cvjh] tks fd fons'kksa ;k jkt; ds ckgj ls fdlh eamh {ks= esa izlaldj.k ds mi;ksx ds fy;s eamh {ks= esa LFkkfir nky feyksa ds }kjk ykbz xbz gks] ij mdr vf/kfu;e ds v/khu ns; eamh Qhl ds Hkqxrku ls iw.kzr% NwV iznku djrh gseamh Qhl ds Hkqxrku ls ;g NwV bl vf/klwpuk ds **jkti=** esa izdk'ku dh fnukad ls vkxkeh Ref.: MPSSIO/ 74/2018-19/,d o"kz ds fy;s izo`rr gksxhe/;izns'k ds jkt;iky ds uke ls rfkk vkns'kkuqlkj] misunz ukfk 'kekz] miflpo 7
a o"kz% 15 vad% 16 fn-& 25-08-2018 egroiw.kz lwpuk th-,l-vh-,u- ds fujlrhdj.k dh fof/k Posted on 15th and 30th of Every Month GSTN,Iyhds'ku esa **dsalys'ku ds 30 fnu ds i'pkr** Revocation dk vki'ku izkjahk dj fn;k x;k gsa bles a Mhyj dks vius ykwx&bu ist es a "Services" ist esa **jftlvsª'ku** lc&esuw esa tkdj "Application for Revocation of Cancellation" esa tkdj viykbz djuk gksxka Mhyj dks,iyhds'ku ds lkfk viuk "Appellate Order" layxu djuk gksxka blds i'pkr,iyhds'ku ds Qkby djus ij "Circle Incharge" ds ykwax&bu mdr "Revocation Request" fn[kkbz nsaxh tks vkwfqlj dks izkslhtj ds rgr "Approve" djuk gksaxka Circle Incharge ds }kjk,iyhds'ku dks "Approve" djus ij Mhyj dk LVsVl GSTN fllve esa "Cancelled" ls "Active" gks tk;sxka bl rjg dk izfke dsl Hkksiky lfdzy&1 esa vkt lqyrk iwozd leikfnr fd;k x;ka bz&os fcy esa GSTN dk,fdvos'ku,d fnu i'pkr gksaxk tc lozj&2&lozj vimsv gksaxka MPSSIO dh vksj ls fofiu dqekj tsu }kjk eksuk buvjizkbztsl] U;w ekdszv] Hkksiky ls eqfnzr] fofiu dqekj tsu }kjk izdkf'kr rfkk bz&2@30] egkohj uxj] vjsjk dkyksuh] Hkksiky 462016 esa izdkf'kr] laiknd fofiu dqekj tsu Ph.% 0755&2467714] 4296168 email: mpssio@rediffmail.com, Website: www.mplus.co.in fouez fuosnu e/;izns'k Leky Ldsy b.mlvªht vkxs Zukbts'ku dh okf"kzd lnl;rk 'kqyd izfr o"kz 1 viz sy ls ns; gksrh gsa ns; lnl;rk 'kqyd dh jkf'k dk fmek.m uksv lhkh lnl;ksa dh vksj ekg vizsy] 2018 esa izsf"kr fd;k tk pqdk gsa vr% vkils fouez fuosnu gs fd] dì;k fueufyf[kr ds vk/kkj ij o"kz 2018&19 ds fy, lnl;rk 'kqyd dh jkf'k fhktokus dk d"v djsaa o"kz 2018&19 ds fy, fu/kkzfjr jkf'k dk fooj.k 1- vks ksfxd,oa O;kikfjd laxbuksa gsrq && :- 1200@& 2- :- 5 djksm+ rd dk okf"kzd O;olk; djus okys m eksa gsrq && :- 1200@& 3- :- 5 ls 75 djksm+ rd dk okf"kzd O;olk; djus okys m eksa gsrq && :- 1500@& 4- :- 75 djksm+ ls vf/kd okf"kzd O;olk; djus okys m eksa gsrq && :- 2000@& psd **e-iz- Leky Ldsy b.mlvªht vkxszukbts'ku** ds uke Hkksiky esa ns; gksxka vkxszukbts'ku dk csad fooj.k fueukuqlkj gsa vki csad [kkrsa esa Hkh jkf'k tek djkdj rrlaca/kh lwpuk gesa ns ldrs gsa ftu lnl;ks a us lnl;rk 'kqyd dh jkf'k tek djk nh gs] dì;k bl fuosnu dks utjksvankt djus dh dìk djs aa Our Bank Details: a. Name of A/c : MP Small Scale Industries Organization b. Bank Name: Union Bank of India, Arera Colony Branch, Bhopal. c. IFS Code: UBIN0545171 d. A/c No. : 451702010003610