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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No. F-A 3-15-2011-1-V (44). Dated 2nd September, 2013

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 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 amendments in the Madhya Pradesh Vat Rules, 2006, namely :-

AMENDMENTS

In the said rules,-

(1) in rule 76, in sub-rule (2), for the full stop, the colon shall be substituted and thereafter the following

proviso shall be inserted, namely :-

"Provided that where application with all details as mentioned in Form 59 is submitted electronically, an electronically generated e-transit pass containing particulars as may be decided by the Commissioner, shall be issued.".

(2) In rule 84-A,-

(i) in sub-rule (1), for the words "class of dealers", the words "a class of dealers or a class of persons" shall be substituted;

(ii) after sub-rule (4), the following sub-rule shall be inserted, namely :-

"(5) With a view to promoting effective compliance and ensuring compatibility with computerized system, the Commissioner may amend by information on the official web portal provide for amendments in the application, return, annexure, option, declaration from, memorandum of appeal, statement, audit report and any other document which is required to be submitted electronically.".

(3) In Form 4, for the words "sixty lacs", the words "one crore" shall be substituted.

(4) In Form 10, in Annexure 6, in column (5), for the words "Name and address", the words "Name address and TIN" shall be substituted.

(5) These amendments shall be deemed to have come into force from 1st April, 2013.

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

RAMESHWAR MISHRA, Dy. Secy.