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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No. F-A-3-24-2015-1-V(22). Dated 15th May, 2015

Whereas, the State Government considers it necessary that the following amendment in the Madhya Pradesh Vat Rules, 2006 should be made at once without previous publication in the Madhya Pradesh Gazette;

Now, therefore, in exercise of the powers conferred by Section 71 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, makes the following further amendment in the Madhya Pradesh Vat Rules, 2006, namely:-

AMENDMENTS

In the said rules,-

(1) In rule 11,-

(i) in sub-rule (1), after clause (v), the following clause shall be inserted, namely :-

"(vi) accompanied by self certified copy of the PAN or in case of Central or State Government, the TAN.";

(ii) after sub-rule (1a), the following sub-rule shall be inserted, namely :-

"(1b) The registered dealer who has already not furnished details of PAN to the appropriate Commercial Tax Officer or any other Officers authorised by the Commissioner in this behalf, shall furnish details of PAN to the said Officer within 30 days from the date of amendment by this notification.".

(2) In rule, 75, in sub-rule (2A),-

(i) in the first proviso, for the figure and word "30 days", the figure and word "15 days" shall be substituted;

(ii) in the second proviso, for the figure and word "60 days", the figure and word "30 days" shall be substituted;

(iii) after the second proviso, the following provisio shall be inserted, namely :-

"Provided also that the Form 49 issued electronically prior to the amendment by this notification, shall be valid for a period as prescribed earlier or for a period of 15 days from the date of amendment by this notification, whichever is earlier.".

2. This amendment shall be deemed to have come into force from 01 June, 2015

By order and in the name of the Governor of Madhya Pradesh,

(Ravindra Kumar Choudhary)

Deputy. Secretary

Government of Madhya Pradesh

Commercial Tax Department