Whereas, the State Government considers it necessary that the following amendments in the Madhya Pradesh Vat Rules, 2006 Should be made at once without previous publication in the official 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 amendments in the Madhya Pradesh Vat Rules, 2006, namely:-
AMENDMENTS
In the said rules,-
(1) after rule 7, the following rule shall be inserted, namely:-
"7-A. Grant of certificate of recognition and submission of declaration.
(1) An application for grant of a certificate of recognition under sub-section (5) of section 10-A, shall be made in Form. 3-B to the Registering Authority and shall be signed by the registered dealer and verified in the manner provided in the said Form.
(2) (a) On receipt of the application under sub-rule (1), the Registering Authority shall within a period not exceeding seven days require the applicant to furnish evidence in support of the particulars given in the application. If on the basis of the evidence furnished, the Registering Authority is satisfied that the applicant is eligible for holding a certificate of recognition, it shall after recording reasons, grant the applicant a certificate of recognition in Form 3-C not later than fifteen days of the date of receipt of the application.
(b) If the Registering Authority is satisfied that the registered dealer is not eligible to hold the certificate of recognition, it shall, after giving the applicant a reasonable opportunity of being heard, take appropriate decision. If the application is rejected, the Registering Authority shall send an intimation thereof to him within fifteen days from the date of order of rejection.
(c) The certificate of recognition granted under clause (a) shall be valid from,-
(i) the date of notification under sub-section (1) of section 10-A or the date of registration, whichever is later, if the application is made within thirty days from the publication of this notification;
(ii) the date of application, if the application is made after thirty days from the publication of this notification.
(3) The certificate of recognition granted to a registered dealer shall be valid till the registration certificate issued to him under section 17 remains In force and shall cease to be in force from the date, such registration certificate ceases to be in force.
(4) Where the registering authority has reasons to believe that a registered dealer has committed breach of this rule or defaulted in the payment of tax due or the circumstances on the basis of which the certificate of recognition issued to the dealer does not exist, it may, notwithstanding anything contained in sub-rule (3), after giving the dealer a reasonable opportunity of being heard, cancel the recognition certificate granted to the dealer.
(5) A copy of the order canceling the recognition certificate under sub-rule (4) shall be sent to the dealer within fifteen days from the date of order of cancellation.
(6) The provisions of rules 13, 14, 15, 16, 17, 18 and 19 shall mutatis mutandis apply to the certificate of recognition issued under clause (a) of sub-rule (2).
(7) A dealer who desires to claim deduction under sub-section (6) of section 10-A from his turn over, shall submit a true declaration in Form 3-D duly filled in and signed by the purchasing dealer within three months after the end of the period to which the declaration relates. A declaration in Form 3-D may cover all transactions of sales, which take place in a quarter of a financial year."
(2) In rule 8, after sub-rule (4), the following sub-rule shall be inserted, namely:-
"(4-A) (a) The return in Form 5 may be furnished in any of the following manners, namely:-
(i) furnishing the return electronically under digital signature;
(ii) transmitting the data in the return electronically without digital signature and thereafter submitting the verification of the return in Form 5-B.
(b) The State Government may, by notification, provide that the return, with or without a hard copy as may be specified in the notification, in respect of the periods starting on or after such date and by such registered dealer or class of registered dealers as may be specified in the said notification, shall be furnished in any of the manners specified in clause (a) through the official web portal of the department (www.mptax.netI www.mptax.gov.in) in accordance with the instructions, given in the web portal".
(3) In rule 8-A, after sub-rule (4), the following explanation shall be inserted, namely:-
"Explanation: The rates of composition as specified before the amendment by the notification No.FA-3-19-2009-1-5-27 dated 24.09.2009. shall be applicable to a works contract, execution of which has commenced before 24.09.2009."
(4) After rule 11, the following rule shall be inserted, namely:-
"11-A. Electronic filing of application for grant of registration certificate.
The State Government may, by notification, provide that an application for grant of registration certificate under section 17 shall be furnished by a dealer or a class of dealers specified in the said notification, with or without a hard copy as specified in the notification, electronically in Form 6, with or without digital signature as specified in the said notification, as may be specified, through the official web portal of the department (www.mptax.netIwww.mptax.gov.in) in accordance with the instructions given in the web portal. The provisions of rule 11 shall mutatis mutandis apply to such application." .
(5) In rule 21, sub-rule (9) shall be omitted.
(6) After rule 23, the following rule shall be inserted, namely:-
"23-A Electronic filing of return.
(1) The return in Form 10 may be furnished in any of the following manners, namely:-
(ii) transmitting the data in the return electronically without digital signature and thereafter submitting the verification of the return in Form 10-A.
(2) The State Government may, by notification, provide that the return, with or without a hard copy as may be specified in the notification, in respect of the periods starting on or after such date and by such registered dealer or class of registered dealers as may be specified in the said notification, shall be furnished in any of the manners specified in sub-rule (1) through the official web portal of the department (www.mptax.netI www.mptax.gov.in) in accordance with the instructions given in the web portal.
(3) The provisions of rule 21 shall mutatis mutandis apply to such return.
(7) In rule 45, after sub-rule (2-A), the following sub-rule shall be inserted, namely:-
"(2-B) The State Government may, by notification, provide that a certificate in Form 31 or Form 32 duly filled, shall be issued to a person or a class of persons specified in the said notification, electronically through the official web portal of the department (www.mptax.net/www.mptax.gov.in) in accordance with the instructions given in the web portal.";
(8) In rule 45-A, after sub-rule (3), the following sub-rule shall be inserted. namely:-
"(3-A) The State Government may, by notification, provide that a certificate in Form 31-A duly filled, shall be issued to a registered dealer or a class of registered dealers specified in the said notification, electronically through the official web portal of the department (www.mptax.net/www.mptax.gov.in) in accordance with the instructions given in the web portal.
(9) In rule 70. in sub-rule (3). for the words, brackets and figures "in sub-rule (1) and
(2)". the words, brackets, figures and letter "in sub-rule (1), (2) and (2A)" shall be substituted.
(10) In rule 75, after sub-rule (2), the following sub-rule shall be inserted, namely:-
"(2-A) The State Government may, by notification, provide that a declaration In Form 49 duly filled, shall be issued to a registered dealer or a class of registered dealers specified in the said notification, electronically through the official web portal of the department (www.mptax.net/ www.mptax.gov.in) in accordance with the instructions given in the web portal.
(11) After Form 3-A, the following Forms shall be inserted, namely :-
"FORM 3-B
[See rule 7-A (1)] .
Application for grant of a certificate of recognition under Section 10-A of the Madhya Pradesh Vat Act, 2002
To,
The ............................ (Designation),
............................ Circle
I/we Proprietor / *Manager /Partner/Director of the business known as ............. being a registered dealer holding TIN ............................ under the Madhya Pradesh Vat Act, 2002 whereof the only/ *principal place of business is situated at ............................ Town /*village ............................tehsil ............................ district ............................ municipal ward No (for municipal areas only), do hereby apply for grant of a certificate of recognition under section 10-A of the Madhya Pradesh Vat Act, 2002.
2. I/we manufacture the following goods for sale:
(i)................. (ii) .................
3. This application for certificate of recognition is being made for the reason that the ................. (specify the goods) purchased are for consumption in the manufacturing process as specified by the State Government.
4. I do hereby state that what is stated herein is true to the best of my knowledge and belief.
* Strike out whichever is not applicable.
FORM 3-C
[See rule 7-A (2)(a)]
Certificate of Recognition under section 10-A of the Madhya Pradesh Vat Act, 2002
2. This certificate of recognition shall hold good, in respect of the following goods being purchased by the aforesaid dealer for consumption in manufacturing process :-
(1) ........................ (2) ........................
FORM 3-D
(See rule 7-A(7)]
Declaration
Under section 10-A of the Madhya Pradesh Vat Act, 2002
I ....................... (Name and address of the purchaser) holding TIN ......................
and recognition certificate No ....................... under the Madhya Pradesh Vat Act, 2002 hereby declare that I have purchased goods the particulars of which are given below, from Shri ....................... a dealer holding TIN ....................... under the said Act.
2. I further declare that -
(a) the goods purchased are for consumption in the manufacturing process specified by the State Government.
(b) my said TIN/ certificate of recognition was in force on the date of purchase of the aforesaid goods.
Particulars of goods purchased
Total value (in figures) Rs ................ (in words) Rs............................... only .
(12) In Form 5, for serial numbers (1) to (11) and entries relating thereto, the following serial numbers and entries relating thereto shall be substituted, namely :-
"(1) Gross Turnover
(2) Turnover of tax free goods
(3)(a) Turnover of goods specified in part III of Schedule II
(b) ...................... (Specify, if any other deduction) .
(4) Taxable turnover (1-(2+3))
(5) Turnover relating to sale of goods purchased included in serial number (4) .
(6) Turnover relating to cooked food manufactured included in serial number (4) .
(7) Turnover relating to other goods manufactured Included in serial number (4) .'
(8) Lump-sum @ 0.5% on turnover mentioned in serial number (5)
(9) Lump-sum @ 3% on turnover mentioned in serial number (6)
(10) Lump-sum @ 4% on turnover mentioned in serial number (7)
(11) Total lump-sum payable (8+9+10)
(12) Amount payable under sub-section (3) of Section 11
(13) Total amount payable (11+12)"
(13) After Form 5-A. the following Form shall be inserted, namely:-
"FORM 5-B
.(See rule 8 (4-A))
Return verification Form
Name and address of the Dealer
(Affix seal)
Acknowledgment Number
(1) Gross Turnover
(b) (Specify, if any other deduction)
(4) Taxable turnover [(1-(2+3)]
(5) Turnover relating to sale of goods purchased included in serial number (4)
(6) Turnover relating to cooked food manufactured included in serial number (4)
(7) Turnover relating to other goods manufactured included in serial number (4)
(12) Amount payable under sub-section (3) of section 11
(13) Total amount payable (11+12)
(14) Total amount paid
I ....................................(Name) being .................................... of the above business firm do hereby declare that the information and particulars given in the return which has been transmitted electronically by me vide acknowledgment number mentioned above are true and correct to the best of my knowledge and belief.
Note: This Form shall be signed by any person as prescribed in sub-rule (1) of rule 11 of the Madhya Pradesh Vat Rules. 2006.
For Office Use only
Return Verification Form for the Quarter/ year / month of F.Y. .....................
Return Verification Form Receipt Number: .................. Date .../../..
(14) After Form 10 the following Form shall be inserted, namely:-
"FORM 10-A
(See rule 23A )
1. Gross turnover (GTO)
2. Deductions
3. Taxable turnover (1-2)
4. Vat
5. Purchase tax
6. Reversal of Input Tax Rebate
7. .Interest for fate payment (if any)
8. Amount of tax deferred / exempted
9. Total amount payable (4+5+6+7-8)
10. Input Tax Rebate
11. Input Tax Rebate and other credits carried forward from previous quarter
12. Other credits (TDS, RAO etc.) .
13. Amount paid by challans
14. Unadjusted rebate and other credits carried over to next Quarter (TDS, RAO &
Challan amount) .
By order and in the name of the Governor of Madhya Pradesh
R. K. Yadav
Additional Secretary
Government of Madhya Pradesh
Commercial Tax Department