Whereas, the State Government considers that the following amendments in the Madhya Pradesh Vat Rules 2006 should be made.
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 amendments in the Madhya Pradesh Vat Rules, 2006. Namely:-
Amendments
In the said rules,-
1. For rule 7, the following rule shall be substituted, namely:-
"7. Manner of proving payment of tax by the Contractor.
A claim made by a contractor under clause (b) of sub-section (1) of section 7 shall be supported by a declaration in form 3 to be issued by the sub-contractor and a claim made by a sub-contractor under clause (e) of sub-setion (1) of section 7 shall be supported by a declaration in form 3-A to be issued by the contractor and shall be admitted in proof of such claims".
2. After rule 38, the following rules shall be inserted, namely:-
"38A. Restrictions and conditions subject to which the tax payable by a registered dealer shall be deemed to have been paid:
The State Government in the Commerce and Industries Department shall make a scheme and lay down the procedure for the purpose of sub-section (4A) of section 24.".
3. In rule 45.--
(i) after sub-rule (2), the following sub-rule shall be inserted, namely "-
"(2-A) A person shall obtain blank certificate in Form 31 or Form 32 from the appropriate commercial tax Officer or any other officer authorised by the commissioner in this behalf. The applciations for obtaining blank certificate in form 31 or form 32 shall be made in form 32-A".
(ii) after sub-rule (4), the following sub-rule shall be inserted, namely":-
"(5)(a) For obtaining a certificate under section 27 a dealer in contractor as the case may be, shall apply in form 33 to the appropriate Commercial Tax Officer within thirty days from the date of supply of goods or the date of commencement of the supply of goods in the execution of a work contract. On the receipt of the application the Commercial Tax Officer shall verify the particulars given in the application and if the application has been made after the aforesaid period shall, mentioning this fact send his report to the Deputy Commissioner within fifteen days of the date of receipt of the application.
(b) On receipt of the report of the Commercial Tax Officer, the Deputy Commissioner shall after satisfying himself about the correctness of the particulars given in the application and after condoning the delay, if any, and recording in writing reasons therefore grant to the applicant a certificate in form 34 within fifteen days of the date of receipt of the report from the Commercial Tax Officer.
4. In rule 74 after sub-rule (7) the following sub-rule shall be inserted namely:-
"(8) the authorization of the consigner or consignee for the purpose of sub-section (14) of Section 57 shall be made by the transporter in Form 54-.A".
5.After form 3 the following form shall be inserted namely:-
"FORM 3-A
Declaration
[See Rule 7]
DECLARATION
I, __________________________a dealer holding TIN ________ under the Madhya Pradesh Vat Act, 2002 hereby declare that I have opted for composition under section 11-A of the Madhya Pradesh Vat Act, 2002 in respect of the works contract no................. Dated .............. for Rs....................... (in figures).............................. (in words) and have been granted permission vide order no.................. Dated .................... By the Commercial Tax Officer, ..................... (Circle) . The works contract is being executed in whole /* in part for and on behalf of me by ................................. (name of the sub-contractor) .......................(address) ................. (TIN ....................)
* Strike out whichever is not applicable
6. For form 15 and 16, the following forms shall be substituted, namely:-
FORM 15
[See Rule 26 (a)]
Notice under section 18 (5)(a) of the Madhya Pradesh Vat Act, 2002
To,
(Name) _________________________________
(Address) _______________________________
TIN_____________________________________
Whereas I have reason to believe that the particulars given by you in your return (s) for the period ___________ to _________________ are not correct in so far as they relate to the application of the correct rate of tax/*the calculation of due tax and*/or interest payable*/claim of deduction in respect of ______________*/claim of input tax rebate(details are given below), resulting in an additional amount of rupees........................................................
...............................................................................................................................................................................
Now, therefore, you are directed
to apy the amount along with interest and to produce proof of payment on or before ..................... (date)
or
To explain by sending a written reply on or before ........................... (date)
to appear in person or by person authorized by you in writing under sub-section(1) of section 23 at __________ (place)______________(time) on____________ (date)
for being heard in this regard
* Strike out whichever is not applicable.
FORM 16
[See Rule 26 (b)]
Notice under section 18(5)(b) of the Madhya Pradesh Vat Act, 2002 for demand of additional tax/interest :-
(Name)__________________________
(Address) ________________________
TIN__________________ ___________
After hearing and verification of the return (s) for the period from ______________ to ____________- given by you, it is found that,-
1. The explanation given is satisfactory, hence the proceeding started by issue of form 15 is hereby dropped
OR
2. The explanation given is not satisfactory or partialy satisfactory (details are given below)
...................................................................................................................................................
and-
(i) tax payable by you during the said period at the correct rate of ___________ amounts to Rs.______________
(ii) interest payable by you during the said period amount to Rs.______________-
(iii) a deduction of an amount of Rs. ___________has been wrongly claimed by you on which you are liable to pay tax of Rs. _____________ at the rate of ___________
(iv) input tax rebate of an amount of Rs._______________ has been wrongly claimed by you on and the said amount of tax is payable by you.
A total amount of Rs.__________ by way of tax/interest is payable by you.
Now therefor you are hereby directed to pay the sum of Rs.____________________ (in figures)________________ Rs.____________________ (in words) into the government treasury at ________________ on or before (date) ________________and to produce the copy of the Challan in form 26 or e-receipt in form 26 A in proof of payment before the undersigned not later than (date)______________ failing which action will be taken according to the provisions of the Act".
7. In form 31 after the heading the following figure and bracket shall be inserted namely:--
8. In form 32 after the heading the following figure and bracket shall be inserted namely:--
9. After Form 32, the following forms shall be inserted namely:-
"FORM 32-A
(See rule 45(2-A))
Application for obtaining certificate Form 31 or Form 32
The Commercial Tax Officer,
------------------------------------
Sir,
I ...................................... (Name) for or on behalf of .......................................... (Name and address of the *Central /State Government's department / Public Sector Undertaking/ Local Body/ Statutory Public Limited Company holding TIN (if any) under the Madhya Pradesh Vat Act, 2002 request that .......................... (number) books of certificate Form 31* /Form 32 containing 25/*50 certificates in duplicate / *loose ................. Certificate to be supplied to me
Received ................ Books containing certificate Nos. From ................ To .....................
* Strike out whichever is not required
ACKNOWLEDGEMENT OF FORM 32-A
Received application for issuance of ....................... (number) Form 31*/ Form 32 from ....................................... TIN (if any) ...................................... On dated .................................. at...............................(time)
10. For Form 33, the following Form shall be substitiuted, namely:-
FORM 33
[See rule 45(5)(a)]
Application for grant of a certificate under section 27 of the Madhya Pradesh Vat Act, 2002
(Circle),
I, __________________ (Name) of ______________________ (Name of the business, status therein) ______________________________ (Address) holding TIN________________ under the Madhya Pradesh Vat Act, 2002 request for grant of certificate under section 27 of the said Act, to be issued to the authorized officer purchasing goods on behalf of the Central / * State Government __________________________________________ (Name, designation and address) or to the person letting out a Works contract __________________________________________ (Name and address)
Detais are given below:-
1) Description of goods _______________________________________________
2) Date on which/period within which to be supplied ____________________________
3) Purchase order/Contract No. and date _________________________________
4) Value of the purchase order/contract __________________________________
(5) Estimated value of likely sale or purchase taking place outside the State of Madhya Pradesh or in the Course of inter-State trade or commerce or in the course of import of goods into the territory of India (if any) ..........................
(6) Estimated value of Labour (if any) ..........................................
(7) Reason for making deduction at Zero rate */ lower rate ..........................
I hereby declare that the particulars given above are true to the best of my knowledge and behalf.
11. For Form 34, the following Form shall be substitiuted, namely:-
FORM 34
[See rule 45(4)(b)]
Certificate
___________________________
I, hereby direct you to pay the sum to ______________________________ (name and address of the dealer/contractor) holding TIN__________________ (if any) under the Madhya Pradesh Vat Act, 2002 on account of the sale or supply/contract order No._________dated____________for Rs._____________ (in figures) Rs.__________________________________________(in words) without deduction */ after deduction at the rate of ...... Percent towards tax payable.
2. This certificate shall remain in force until it is cancelled by me under intimation to you.
Copy to Shri ____________________________________________________ (name and address of the dealer/contractor) TIN_________________ with reference to his application dated ________ for information.
12. After Form 54, the following Form shall be inserted, namely:-
FORM 54-A
(See Rule 74 (8)
Authorization under sub section (14) of Section 57 of the Madhya Pradesh Vat Act, 2002
The Check Post Officer
......................... Check Post
I ......................................................(Name of Transporter) ....................................................... (Name of Transport Company with full address) hereby authorize Shri ................................. (Name of the Consignor/consignee) holding TIN (if any) who is/are the owner(s) of the goods seized by you to appear before you in the proceedings under sub-section (8) or (10) of Section 57 of the Madhya Pradesh Vat Act, 2002
By order and in the name of the Governor of Madhya Pradesh