Whereas, the State Government considers that the following amendments in the Madhya Pradesh Vat Rules, 2006 should be made at once without previous publication in the 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) in rule 4, for sub-rule (11), the following sub-rule shall be substituted, namely;-
"(11) The Headquarters of the Appellate Board shall be at Bhopal and its bench at Indore.".
(2) in rule 7, for the existing provision, the following provision shall be substituted, namely:-
"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 or contractor under clause (c) or (d) of sub-section (1) of section 7 shall be supported by a declaration in Form 3-A to be issued by the contractor or sub-contractor, as the case may be, which shall be admitted in proof of such claims ".
(3) in rule 8,-
(i) in sub-rule (1), for the words "rupees sixty lacs", the words "rupees one crore" shall be substituted;
(ii) in sub-rule (4-A), for the words " rupees sixty lacs " and " rupees thirty thousand", the words " rupees one crore " and " rupees fifty thousand " Shall respectively be substituted.
(4) in rule 9, after sub-rule (1), the following sub-rule shall be inserted, namely;-
"(1A) No input tax rebate under section 14, shall be claimed or be allowed, if details of dealer wise purchases and sales within the Stale, exceeding rupees forty thousand in a quarter, is not furnished electronically along with return filed by a registered dealer required to furnish return in electronic form ". ,
(5) in rule 12, for sub-rule (1), the following sub-rule shall be substituted, namely:-
"(1) Within one working day from the receipt of application for grant of a registration certificate, the Registering Authority shall register the applicant and issue a registration certificate in Form 7.".
(6) for rule 13, the following rule shall be substituted, namely:-
"If a registration certificate granted under these rules is lost, destroyed, defaced or becomes unintelligible, the Registering Authority shall on application and on payment of a fee of rupees fifty per copy, grant a duplicate registration certificate within seven working days from the date of receipt of the application. Such certificate shall be stamped "Duplicate" in red ink.".
(7) in rule 20,-
(i) in sub-rule (1), in clause (ii), for the words " rupees ten thousand", the words "upto rupees twenty thousand" shall be substituted;
(ii) for sub-rule (3) and (4), following sub-rules shall be substituted, namely:-
"(3) Subject to the provisions of sub-rule (4), the security obtained from a dealer under sub rule (1) shall be held for a period of 2 years.
(4) If the dealer, other than a dealer who has obtained a registration certificate under clause (c) of sub-section (2) of section 17, complies with the requirement of the Act during the said period, security shall be released.".
(8) in rule 21,-
(i) in sub-rule (2), for the words "the dealer shall mention correctly the TIN of self and the dealers from whom the goods have been purchased", the words "the dealer shall mention correctly the TIN of self and the dealers, from whom the goods have been purchased or to whom the goods have been sold" shall be substituted;
(ii) After sub-rule (2A), the following sub-rule shall be inserted, namely:-
"(2B) Notwithstanding anything to the contrary in sub-rule (2), a registered dealer whose turnover in a year does not ordinarily exceed rupees two crores and who furnishes returns electronically, shall pay tax for every quarter of a year in accordance with the provisions of rule 36, and shall furnish for each of the quarter a quarterly return in form 10 along with proof of such payments within fifty days of the expiry of the quarter to which the return relates.".
(iii) sub-rule (5) shall be omitted;
(iv) After sub-rule (8), the following sub-rule shall be inserted, namely:-
"(9) Notwithstanding anything to the contrary in these rules, in PART J and PART JA of return Form 10, details of dealer wise purchases and sales within the State, exceeding rupees forty thousand in a quarter, shall be furnished.".
(9) in rule 23, in sub-rule (1), in clause (i), for the words "rupees sixty lacs", the words "rupees one crore" shall be substituted.
(10) rule 24 shall be omitted.
(11) rule 25 shall be omitted.
(12) for rule 30, the following rule shall be substituted, namely:-
"30. Intimation of self assessment and selection of dealers for reassessment under section 20-A.
(1) Intimation of acceptance of returns shall be in Form 22-A.
(2) The Commissioner shall direct every year that such dealers in each circle, deemed to have been assessed under sub-section (1) of section 20-A as may be selected under a system that may be evolved by him, shall be reassessed under sub-section (3) of the said section.".
(13) in rule 37,-
(i) in sub-rule (3), for clause (a), the following clause shall be substituted, namely:-
"(a) the cheque or bank draft shall be crossed and made payable to the Government of Madhya Pradesh with the following endorsement :
'Pay to Government of Madhya Pradesh under head 0040-tax on sales, trade etc. (102)- receipts under the State Sales Tax Act or the head available on the official web portal from time to time';";
(ii) in sub-rule (6),-
(a) for the words "through internet", the words "through official web portal of the department or through internet" shall be substituted;
(b) after clause (b), the following clause shall be inserted, namely:-
"(c) Banks transacting under this sub-rule, shall send daily scroll electronically to the department by banks' next working day.".
(14) in rule 38, for the words "If the amount of tax and / or penalty or interest", the words "If the amount of tax and / or penalty or interest or turnover" shall be substituted.
(15) in rule 39, for the words "collections of revenue", the words "collections of revenue, other than collections made in accordance with the provisions of sub-rule (6) of rule 37," shall be substituted.
(16) in rule 43-A, in sub-rule (2), after clause (d) for full stop the semi colon shall be substituted and thereafter the following clause shall be inserted, namely:-
"(e) audited balance sheet, profit and loss account for the last three financial years or since inception, whichever is less.".
(17) in rule 45,-
(i) after sub-rule (1), the following sub-rule shall be inserted, namely:-
"(1-A) On receipt of an application for obtaining blank certificate in Form 31 or Form 32 electronically for the first time, the commissioner shall issue an enrolment certificate electronically in Form 32-B to the person other than a dealer registered under this Act, responsible for deduction of tax under sub-sections (1) and (2) of section 26.";
(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
"(3-A) If a Form 31 or Form 32 is lost, destroyed or stolen, the dealer shall report the fact to the said authority immediately and take such other steps to issue public notice of the loss, destruction or theft.".
(18) after rule 53, the following rule shall be inserted, namely:-
"53-A. Application for provisional refund under section 37-A.
(1) An application for provisional refund under section 37-A shall be in Form 40-A.
(2) A registered dealer who wishes to apply for provisional refund under section 37-A, shall furnish complete details of dealer wise purchases and sales electronically along with return in electronic form, irrespective of the amount of turnover of purchases and sales.
(3) The commissioner shall not wait for verification of purchases relating to input tax rebate, to the extent of reconciled purchases included in the details furnished electronically alongwith return, with the sales included in the details furnished electronically alongwith return filed by the selling registered dealer.".
(19) in rule 56, in the table,-
(i) after serial number 6, the following serial number and entries relating thereto shall be inserted, namely :-
(ii) for serial number 8 and entries relating thereto, the following serial number and entries relating thereto shall be substituted, namely :-
(iii) after serial number 10, the following serial number and entries relating thereto shall be inserted, namely :-
(iv) after serial number 18A, the following serial number and entries relating thereto shall be inserted, namely :-
(20) in rule 78,-
(i) After sub-rule (1), the following sub-rule shall be inserted, namely:-
"(1A) Notwithstanding anything to the contrary in sub-rule (1), a person transporting goods (transporter) involved in transshipment in the State of Madhya Pradesh of goods notified under sub-section (2) of section 57 carried from a place outside the State to a place outside the State, shall make an application in Form 61-A for enrolment within thirty days from the date of coming into force of this sub-rule or the commencement of business, whichever is later, and obtain an acknowledgement therefore from the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf.";
(ii) After sub-rule (2), the following sub-rules shall be inserted, namely:-
"(2A) The Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall, on receipt of application under sub-rule (1A), enter in a register in form 62 the particulars given therein and then grant an enrolment certificate in Form 61-B.
(2B) The statement required to be furnished under sub-section (1A) of section 62 shall be in Form 61-C and shall be furnished for every quarter of a year by the person referred to in sub-section (1A) of section 62 to the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf of the Circle in whose jurisdiction the Office of the person is situated, within thirty days of the expiry of the quarter.
(2C) The provisions of sub-rules (1A), (2A) and (2B) shall be applicable as and when facility for enrolment and submission of statement electronically is available on the official web portal.".
(21) in rule 84-A, after sub-rule (3), the following sub-rule shall be inserted, namely:-
"(4) No fee shall be required to be paid for furnishing a document electronically, unless specifically mentioned in the notification.".
(22) for Form 3-A, the following Form shall be substituted, namely:-
"FORM 3-A
[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 ...........................(designation), .............................(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)..............................
OR
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 ...........................(designation), .............................(Circle). The works contract is being executed by me in whole /*in part for and on behalf of ......................... (name of the contractor) ........... (address) ........................... (TIN) ............................
* Strike out whichever is not applicable.".
(23) in Form 6, in PART B, in the table, column (11) and (12) shall be renumbered as column (12) and (13), and ,-
(i) before column (12) so renumbered, following column and entry relating thereto shall be inserted, namely:-
"(11) Adhar No. ";
(ii) in column (13) so renumbered, for the bracket and figure "(8)", the bracket and figure "(12)" shall be substituted.
(24) in Form 6-A, in PART B, in the table,- column (11) and (12) shall be renumbered as column (12) and (13), and ,-
"Adhar No.
(11)";
(ii) in column (13) so renumbered, for the bracket and figure "(11)", the bracket and figure "(12)" shall be substituted.
(25) in Form 6-B, in PART B, in the table,- column (11) and (12) shall be renumbered as Column (12) and (13), and ,-
(26) In Form 10,-
(i) in PART B, PART C, PART E and PART F, in column relating to "Rate of Tax", the figures "1, 4/5, 12.5" shall be omitted;
(ii) in PART D, the figure "4" wherever it occur shall be omitted;
(iii) in PART J,-
(a) for the heading, the following heading shall be substituted, namely:-
"Details of purchases
(Dealer-wise purchases within the State, of goods specified in Schedule II)";
(b) in the table, before the column "Amount of VAT", the new column "Rate of tax" shall be inserted;
(iv) after PART J, following PART shall be inserted, namely:-
"PART JA: Details of sales
(Dealer-wise sales within the State, of goods specified in Schedule II)
(27) In Form 10-B, in PART E,-
(i) in the heading, for the figure "25,000", the figure "40,000" shall be substituted;
(ii) in the table, in the first column for the words "Name and address of purchaser / lessee", the words "Name of dealer" shall be substituted.
(28) Form 11, Form 12, Form 13 and Form 14 shall be omitted.
(29) in Form 22,-
(i) Before PART A, a box with the description within "(space for descriptive order)" be inserted;
(ii) in Part A, in item 2, after sub-item (i), the following sub-item shall be inserted, namely:-
"(i a) Value of goods on which tax is leviable on the basis of weight, volume, measurement or unit";
(iii) in PART B, PART C, PART E and PART F, in column relating to "Rate of Tax", the figures "1, 4/5, 12.5" shall be omitted;
(iv) after Part B, the following Parts shall be inserted, namely:-
"PART BA: Tax by weight, volume, measurement or unit on certain goods
PART BB : Amount payable under Section 9-C.
(a) Tax payable under sub-section (1) of Section 9-C.
1. Freight
2. Deduction (specify)
3. Taxable freight (1-2)
4. Tax payable @........
(b) Amount payable under clause (e) of sub-section (4) of Section 9-C.
1. Amount deducted u/s 9-C (4)(a)
2. Amount equal to rebate notionally admissible u/s 9-C (4)(d)
3. Amount payable (1-2)
(c) Total amount payable {(a)+(b)}
PART BC : Amount payable under sub-section (5) of Section 26-A.
1. Amount deducted u/s 26-A (1)
2. Amount equal to rebate notionally admissible u/s 26-A (7)
3. Amount payable (1-2) ";
(v) in PART D, the figure "4" wherever it occurs shall be omitted;
(vi) after Part F, the following Part shall be inserted, namely:-
"PART F A: Input Tax Rebate for Adjustments
1. Input Tax Rebate (E+F)
2. Input Tax Rebate carried over from previous year
3. Input Tax Rebate carried over to next year
4. Net Input Tax Rebate (1+2-3)
5. Adjustment against VAT
6. Adjustment against Central Sales Tax
7. Amount of Net Input Tax for which cash refund is asked for
(vii) for Part I, the following Part shall be substituted, namely :-
PART I: Payability /Refund
1. Total Amount (B+BA+BB+BC+C+D+G+H)
2. Amount of tax deferred (payable on date ............. )
3. Amount of tax exempted
4. Net Amount Payable (1-(2+3))
5. Credit of tax deducted at source
6. Credit of R.A.O. (Self)
7. Credit of R.A.O. (received from others)
8. Amount paid by challans
9. Other payments (if any)
10. Total of credits (5+6+7+8+9)
11. Input Tax Rebate (FA-5)
12. Balance Payable/Refundable
13. Pay by Date Within 30 days of receipt of Order
14. Pay at Madhya Pradesh Treasury..............".
(30) after Form 22, the following Form shall be inserted, namely:-
"Form 22-A
(See Rule 30(1))
Intimation of acceptance of returns under sub-section (1) of section 20-A of the Madhya Pradesh Vat Act, 2002
Name and address of the Dealer
(Affix seal)
1. Gross Turnover (GTO)
2. Deductions
3. Taxable Turnover (1-2)
4. Vat
5. Purchase tax
5A. Amount payable u/s 9-C
5B. Amount payable u/s 26-A (5)
6. Reversal of Input Tax Rebate
7. Interest for Late Payment (if any)
8. Amount of tax deferred / exempted
9. Total amount payable (4+5+5A+5B+6+7-8)
10. Input Tax Rebate
11. Input Tax Rebate carried forward from previous year
12. Other credits (TDS, RAO etc.)
13. Amount paid by challans
14. Input Tax Rebate carried over to next year
The returns pertaining to the period mentioned above have been accepted and assessment has been deemed to have been made under section 20-A.
(31) in Form 26, for the figures, words and brackets "0040 Vat Tax (110) Trade Tax, (0678) under the Madhya Pradesh VAT Act, 2002", the figures, words and brackets "0040-tax on sales, trade etc. (102)- receipts under the State Sales Tax Act" shall be substituted.
(32) in Form 27, for the figures, words and brackets "040 Vat Tax (110) Trade Tax, (0678) under the Madhya Pradesh VAT Act, 2002", the figures, words and brackets "0040-tax on sales, trade etc. (102)- receipts under the State Sales Tax Act" shall be substituted.
(33) after Form 32-A, the following Form shall be inserted, namely:-
"FORM 32-B
[See Rule 45(2-C)]
Enrolment Certificate under sub-section (2A) of section 26 of the Madhya Pradesh Vat Act, 2002
This is to certify that ____ (Name and address of the Central / State Government's department /Public Sector Undertaking / Local Body / Public Limited Company) (address), is enrolled under sub-section (2-A) of section 26 of the Madhya Pradesh Vat Act, 2002, with effect from ..................... (date)
Designation".
(34) after Form 40, the following Form shall be inserted, namely:-
"FORM 40-A
(See Rule 53)
Application for provisional refund under section 37-A of the Madhya Pradesh Vat Act, 2002
To,
.................................
I, being eligible to claim refund of unadjusted input tax rebate under clause (ii) of subsection (4) of section 14 of the Madhya Pradesh Vat Act, 2002, make an application for grant of provisional refund under sub-section (1) of section 37-A of the said Act. Particulars are given below:-
15. Unadjusted Input Tax Rebate claimed as refund
Declaration
I............................................. (Name) being.......................................... of the above business firm do hereby
declare that the information and particulars given above are true and correct to the best of my knowledge and belief, and are based on the returns submitted and the books of account.
Note : This form shall be signed by any person as prescribed in sub-rule (1) of rule 11 of Madhya Pradesh Vat Rules, 2006.
ACKNOWLEDGMENT
Form 40-A Receipt Number:.................. Date: / /
Name of the Dealer and address
Circle office
Signature of Receiving Official (Employee id:...........)".
(35) in Form 41-A, -
(i) in PART-XI, in items (d) and (e), for the figure "25,000", the figure "40,000" shall be substituted;
(ii) after item (m), in the note, for the bracket and letter "(f)", the bracket and letter "(d)" shall be substituted.
(36) after Form 61, the following Forms shall be inserted, namely:-
"FORM 61-A
[See rule 78 (1A)]
Application for enrolment under sub-section (1A) of section 62 of the Madhya Pradesh Vat Act, 2002
The ...........................(designation) ,
............................... Circle
I,............................... Proprietor/*Manager/*Director of proprietorship concern /* firm /*society*/ company known as ............................ whose office is situated at (address) ....................... hereby inform that,-
1. I am carrying on the business of transporting goods under the aforesaid name within jurisdiction of your circle.
2. I am involved in trans-shipment in the State of Madhya Pradesh of goods notified under sub-section (2) of section 57 carried from a place outside the State to a place outside the State.
It is requested that an enrolment certificate be granted.
Received an application in Form 61-A from shri ................. of ............................... (name of the business ) ............................ place on ..........................
................ (designation)
..................Circle
FORM 61-B
[See Rule 78(2A)]
Enrolment Certificate under sub-section (1A) of section 62 of the Madhya Pradesh Vat Act, 2002
This is to certify that ....................... Proprietor/*Manager/*Director of proprietorship concern /* firm /* society*/ company known as ................... whose office is situated at (address) ............................ and who is involved in transshipment in the State of Madhya Pradesh of goods notified under sub-section (2) of section 57 of the Madhya Pradesh Vat Act, 2002, carried from a place outside the State to a place outside the State, is enrolled under sub-section (1A) of section 62 of the said Act, with effect from .....................(date)
"FORM 61-C
[See Rule 78(2B)]
Statement showing particulars of the goods trans-shipped under sub-section (1A) of section 62 of the Madhya Pradesh Vat Act, 2002
Name and address of the transporter
Enrolment No.
Place of trans-shipment
Received an application In Form 61 -C from shri ................ of ................... (name of the business ) .................. place on. .......................
(designation)
Circle".
(37) (i) The amendment made by clause (8) shall be applicable to the periods commencing on or after 1st April. 2013:
(ii) The amendment made by clause (9) shall be applicable to the periods commencing on or after 1st April, 2012,
(iii) The remaining amendments shall be applicable from 1st April, 2013.
By order and in the name of the Governor of Madhya Pradesh,
A. R.. Quershi
Deputy Secretary to
Government of Madhya Pradesh
Commercial Taxes Department