MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
-

Body Notification No. F.A-3-35-2014-1-V (27). Dated 28th June, 2014

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:-

AMENDMENT

In the said rules,-

(1) in rule 8, in sub-rule (4-A), the words "whose turnover in a year does not ordinarily exceed rupees one crore or" shall be omitted.

(2) in rule 9,-

(i) In sub-rule (1), for the word and figure "Form 10", the words and figures "Form 10, Form 10.1 or Form 10.2, as the case may be," shall be substituted;

(ii) in sub-rule (1-A), for the words "exceeding rupees forty thousand in a Quarter", the words "as specified in sub-rule (9) of rule 21" shall be substituted.

(3) in rule 21,-

(i) in sub-rules (1), (2), (2-A), (2-B), (3) and (4), the word and figure "Form 10" wherever they occurs, the words and figures "Form 10, Form 10.1 or Form 10.2, as the case may be," shall be substituted;

(ii) in sub-rule (2-A), for the words "whose turnover in a year does not ordinarily exceed rupees twenty lacs or whose payment of tax in a year does not ordinarily exceed rupees ten thousand", the words "whose turnover in a year does not ordinarily exceed rupees twenty lacs and whose payment of tax in a year does not ordinarily exceed rupees ten thousand" shall be substituted;

(iii) for sub-rule (9), the following sub-rule shall be substituted, namely :-

"(9) Notwithstanding anything to the contrary contained in these rules, no return shall be complete unless in return Form 10, Form 10.1 or Form 10.2, as the case may be, details of purchases and sales as required in the Form is furnished.".

(4) in rule 22, for the word and figure "Form 10", the words and figures "Form 10, Form 10.1 or Form 10.2 as the case may be," shall be substituted;

(5) in sub-rule (2) of rule 23 "Form 10", the words and figures "Form 10, Form 10.1 or Form 10.2 as the case may be," shall be substituted;

(6) in sub-rule (1) of rule 23-A, for the word and figure "Form 10", the words and figures "Form 10, Form 10.1 or Form 10.2 as the case may be," shall be substituted;

(7) in rule 53-A, in sub-rule (2), for the words "dealer wise", the words "bill wise" shall be substituted;

(8) in rule 84-A, after sub-rule (5), the following sub-rule shall be added inserted namely :-

"(6) If the amount payable has been paid in full according to an application, return, statement etc. furnished electronically with digital signature, through the official web portal of the department, the application, return, statement etc., shall not be required to be accompanied by a challan in Form 26 or e-receipt in Form 26-A in proof of payment of the amount payable.".

(9) In Form 4-B, after the existing table, the following list of purchases shall be inserted, namely :-

"Details of Purchases from within State

S. No.	TIN	Invoice No. and Date	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)	Rate of tax	Purchase Value (Net of VAT)	VAT Amount
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

is it plant and Machinery ?	Volume/ Measurement (in case of tax u/s 9-A	Whether "ET not paid" seal has been affixed?	Whether Entry Tax is Payable for this purchase?	if yes, then rate at which entry Tax is payable
(9)	(10)	(11)	(12)	(13)

Note.- 1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details.

2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details.

3. In case Entry Tax is payable on purchases from unregistered dealer or of tax free goods, then they should be shown in separate rows entry tax rate wise.

"Details of Purchases/Receipts from out of State

S. No.	TIN	Name of the Dealer	Invoice No. and Date	State/Out of India	Type of Transaction	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Rate of tax Under MP VAT	Purchase/stock transfer Value (inclusive of tax)	Whether Declaration Form is required?	Declaration Form No., if already used	Whether Entry Tax is Payable for this purchase?	if yes, then rate at which entry Tax is payable
(9)	(10)	(11)	(12)	(13)	(14)

Note.- 1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details.

2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

3. In case Entry Tax is payable on purchases from unregistered dealer or of tax free goods, then they should be shown in separate rows entry tax rate wise."

(10) for Form-5, the following form shall be substituted, namely :-

FORM 5

(See rule 8(4))

Return of a dealer opting for composition under section 11 of the Madhya Pradesh Vat Act, 2002

Name of the Dealer
TIN
Financial Year
Return Period	From	To	Original/Revised

Details of Sales

S. No.	TIN	Invoice No. and Date	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)	Rate of Lump sum amount	Sale Value	Whether "Entry Tax not paid" seal has been affixed?
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Note.- 1. Sales to unregistered Dealer/Consumers can be clubbed rate wise without mentioning TIN, Part, Entry Number or Invoice details.

2. Sales of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details.

Details of Purchases from within State

S. No.	TIN	Invoice No. and Date	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)	Rate of tax	Purchase Value (Net of VAT)	VAT Amount	Whether "Entry Tax not paid" seal has been affixed?	Whether Entry Tax is Payable for this purchase?	if yes, then rate at which entry Tax is payable
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)

Note.- 1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details.

2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details.

3. In case Entry Tax is payable on purchases from unregistered dealer or of tax free goods, then they should be shown in separate rows entry tax rate wise.

(1) Gross Turnover during the period
(2) Turnover of tax free goods
(3) (a) Turnover of goods specified in part III and part-III A 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)
(14) amount paid

PAYMENT DETAILS:

S. No.	Name of Bank*	Branch Code	Challan Number*.	Challan Date*	Period		Amount*
					From	To

						Total

(attach hardcopies of Challan with Verification Form, if not paid through official web portal)

Entry Tax

Rate of Entry Tax (in %)	Purchase Value	Expenses	Total Purchase Value	Tax Amount
Entry Tax Not Payable (0)
1
2
Any Other Rate
Total
Interest for late payments, if any
Gross Amount payable for this period
Excess amount of Entry Tax paid brought forward from previous quarter of this Financial Year
Net Amount Payable

Entry Tax PAYMENT DETAILS:

S. No.	Name of Bank*	Branch Code	Challan Number*.	Challan Date*	Period		Amount*
					From	To

						Total

(attach hardcopies of Challan with Verification Form, if not paid through official web portal)

Balance Amount Payable (Net Amount Payable-Total Payment)
Excess amount of Entry Tax paid carried forward to next quarter of this financial year

Declaration

I .......................(Name) being ................ of the above business firm do hereby declare that the information and particulars given above in this return are true and correct to the best of my knowledge and belief. Our option for composition submitted on ........................ has not been rejected or revoked.

Place....

Date:

Signature of the dealer

Note.- This return shall be signed by any such person on behalf of the dealer as prescribed in sub-rule (1) of rule 11 of the Madhya Pradesh Vat Rules, 2006.

(11) in Form-9, for the word and figure "Form 10", the words and figures "Form 10, Form 10.1 or Form

10.2, as the case may be," shall be substituted.

(12) for Form-10, the following forms shall be substituted, namely :

FORM 10

Return

(See rule 21, 22 & 23)

General Information

Name of the Dealer
TIN
Financial Year
Return Period	From	To	Original/Revised

Part-A : Details of Sales within the State

S. No.	TIN of Purchasing Dealer	Invoice No. and Date	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)	Rate of tax	Sale Value (Net of VAT)	VAT Amount	Whether Tax Deduction at source u/s 26-A has been made?
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

Volume/ Measurement (in case of tax u/s 9-A	Whether "Entry Tax not paid" seal has been affixed?	Whether Sales is to a unit located in special Economic Zone?	If yes, Special Economic Zone related Declaration Form No., if available	Name of Special Economic Zone
(10)	(11)	(12)	(13)	(14)

Note.- 1. Sales to unregistered dealer/Consumers can be clubbed rate wise, without mentioning TIN, Part, Entry number or Invoice details.

2. Sales of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

Part- B : List of forms received under the Central Sales Tax Act, 1956

S. No.	Invoice No. and Date	TIN of purchasing dealer	Name of purchasing dealer	purchasing dealer/State out of India	Type of transaction	Schedule/part/Entry No. of MPVAT	Commodity (optional)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Rate of tax in MPVAT	Sale value (including CST)/ stock Transfer Value	Whether sale is against declaration Form ? (C,I,F,H/Bill of Lading None	Declaration Form No., if available	Builty/Railway receipt No. and date	If sale is subsequent sale under section 6(2) of the Central Sales Tax Act, 1956
Rate of tax in MPVAT	Sale value (including CST)/ stock Transfer Value		Declaration Form No., if available	Builty/Railway receipt No. and date	TIN of selling Dealer	Selling Dealer's Invoice no. and Date	State of Selling Dealer	E1/E2 No.
(9)	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)

Part -C : Details of Forms received under the Central Sales Tax Act, 1956, not previously submitted

S.No.	Invoice No. and Date	TIN	Declaration Form No.	Date of issue
(1)	(2)	(3)	(4)	(5)

(Details in Part-B and Part-C are to be furnished by a dealer who is not liable to pay tax under the Central Sales Tax Act, 1956)

Part- D : details of purchases from within the State

S. No.	TIN	Invoice No. and Date	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)	Rate of tax	Purchase Value (Net of VAT)	VAT Amount	Whether Input Tax Rebate claimed ?
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

is it plant and Machinery ?	Whether Tax Deduction at source u/s 26-A has been made?	Volume/ Measurement (in case of tax u/s 9-A	Whether "Entry Tax not paid" seal has been affixed?	Whether Entry Tax is Payable for this purchase?	if yes, then rate at which entry Tax is payable
(10)	(11)	(12)	(13)	(14)	(15)

Note. -1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details.

2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

3. In case Entry Tax is payable on purchases from unregistered dealer or of tax free goods, then they should be shown in separate rows entry tax rate wise.

Part-E : Details of Purchases/ Receipts from our of State

S. No.	TIN	Name of the Dealer	Invoice No. and Date	State/Out of India	Type of Transaction	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Rate of tax Under MP VAT	Purchase/stock transfer Value (inclusive of tax)	Whether Declaration Form is required?	Declaration Form No., if already used	Whether Entry Tax is Payable for this purchase?	if yes, then rate at which entry Tax is payable
(9)	(10)	(11)	(12)	(13)	(14)

Note.- 1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details.

2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

3. In case Entry Tax is payable on purchases from unregistered dealer or of tax free goods, then they should be shown in separate rows entry tax rate wise.

PART F

1. Gross Turnover (GTO)
2. Less deductions in respect of,- [Total of subhead (a) to (j)
(a) Cost of freight, delivery or installation, when such cost is charged separately
(b) Sales returns within six months of sale (out of sales of this FY)
(c) Sale price of Tax Paid goods
(d) Sale price of goods declared Tax free
(e) Turnover of sales in the course of inter-state trade or commerce
(f) Turnover of sales outside the State/ Consignment/ Branch Transfer
(g) Turnover of sales in the course of export out of the territory of India
(h) Turnover of sales to units located in Special Economic Zone
(i) Amount of tax included in GTO
(j) Any other deduction (specify)
3. Taxable Turnover (1-2)

PART G: Purchase Tax

Rate of Tax (%)	Taxable purchase value	Purchase tax payable*




	Total:

PART H : Tax on goods carried by Road

(A) Tax payable under sub-section (1) of Section 9-C.

1. Freight

2. Deduction (specify)

3. Taxable freight (1-2)

4. Rate of tax

5. 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)

PART I : Details of Tax Deducted at source under 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)

PART J: Reversal of Input Tax Rebate

On a/c of	Turnover	Input tax Rebate Reversal
(i) Being given as gift/free sample/replacement etc.
(ii) Being sent outside the State/Consignment/Branch Transfer (...... %)
(iii) Being used in manufacturing of tax free goods for sale other than export (..........% )
(iv) Being used in packing of tax free goods/goods sent outside the State/Consignment/Branch Transfer (..........%)
(v) Being used in Production of taxable goods, sent outside the State/Consignment/Branch Transfer (..........%)
(vi) Goods used /consumed in the execution of works contract, but not transferred
(vii) Otherwise disposal (..........%)
(viii) Purchase returns
(ix) Any Other reason (specify)
(x) Total ( from (i) to (ix) )

PART K: Rebate carried forward from previous quarter and other credits

1. Input Tax Rebate Brought forward (not served for refund) from previous quarter
2. Other unadjusted credit (i.e. disallowed cash refund claims in previous quarter)
Total (1+2)

PART L: Amount of Tax Payable

1. Total amount payable (Part A+G+H+I)
2. Amount of tax deferred
2a. Deferred up to ........................
3. Amount of Tax exempted
4. Input Tax Rebate (M4)
5. Net amount Payable [1- (2+ 3+4)]
6. Interest for Late Payment (if any)
7. Total Amount Payable (5+6)
8. Credit of tax Deducted at source (from part P)
9. Credit of Refund Adjustment Order (self) (from part Q)
10. Credit of Refund Adjustment Order (received from others) (from part R)
11. Other credits brought forward from previous quarter of this financial year
12. Total Credits (8+9+10+11)
13. Credits Adjusted during this period out of 12 above (Not more than 12)
14. Excess payments brought forward from previous quarter of this financial year
15. Net Amount payable
16. Amount paid by Challans (from Part-O)
17. Balance Payable
18. Excess payments carried forward to next quarter of this financial year.
19. Unadjusted credits carried over to next quarter (like unadjusted credit of Tax Deduction at Source and Refund Adjustment Order) (12-13).

PART M: Input Tax Rebate for Adjustments

1. Total Input Tax Rebate (Q+F1)
2. Reversal of Input Tax Rebate (E)
3. Net Input Tax Rebate (1-2)
4. Adjustment against VAT
5. Adjustment against Central Sales Tax
6. Amount of rebate for which cash refund is asked for
7. Amount of rebate transferred to other registered dealer
8. Amount of rebate reserved for refund after two years
9. Rebate carried over to next quarter

Note : Transfer of excess input Tax Rebate is permissible for exempted units only

PART N : Classification of excess input Tax Rebate (Reserved for cash refund)

Total

Over 3 Months	Over 15 Months
Over 6 Months	Over 18 Months
Over 9 Months	Over 21 Months
Over 12 Months	Over 24 Months

Part O PAYMENT DETAILS:

S. No.	Name of Bank*	Branch Code	Challan Number*.	Challan Date*	Period		Amount*
					From	To

						Total

(attach hardcopies of Challan with Verification Form, if not paid through official web portal)

Part- P Details of Tax Deduction at Source

S. No.	Name of Dealer/Office*	TIN/ Enrollment No.	Tax Deduction at source Certificate No.*	Date*	Amount	Challan Number	Challan Date


Total of tax Deduction at source

Part Q Details of Refund Adjustment Order ) (Self):

S. No.	Refund Adjustment Order No.*	Refund Adjustment Order Date*	Amount of Refund Adjustment Order*	Challan No	Challan Date

Part R Details of Refund Adjustment Order (received from other dealer by transfer of Input Tax Rebate)

S. No.	Name of Dealer*	TIN*	Refund Adjustment Order No.*	Refund Adjustment Order Date*	Amount of Refund Adjustment Order*

Part S Details of Refund Adjustment Order (Transferred to other dealer on account of excess Input Tax Rebate)

S. No.	Name of Dealer*	TIN*	Refund Adjustment Order No.*	Refund Adjustment Order Date*	Amount of Refund Adjustment Order*

Declaration

I .......................(Name) being ................ of the above business firm do hereby declare that ,-

(i) the information and particulars given above in this return are true and correct to the best of my knowledge and belief;

(ii) the input tax rebate claimed is supported by bills /invoices/cash memos issued by the selling registered dealers indicating therein separately the amount of tax collected.

Place....
Date:	Signature of the dealer

Note : This return shall be signed by any such person on behalf of the dealer as prescribed in sub-tule (1) of rule 11 of Madhya Pradesh VAT Rules, 2006.

FORM 10.1

Return

(See rule 21, 22 & 23)

(For traders having Sale / Purchase within Madhya Pradesh with no sale to Special Economic Zone dealers, nor any kind of Tax Deduction at Source, not liable for Tax u/s 9A and Purchase Tax u/s 10A, no refunds, himself is not involved in works contract / Composition / manufacturing)

General Information

Name of the Dealer
TIN
Financial Year
Return Period	From	To	Original/Revised

Part-A : Details of Sales within the State

S. No.	TIN of Purchasing Dealer	Invoice No. and Date	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)	Rate of tax	Sale Value (Net of VAT)	VAT Amount	Whether "Entry Tax not paid" seal has been affixed?
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

Note.- 1. Sales to unregistered dealer/Consumers can be clubbed rate wise, without mentioning TIN, Part, Entry number or Invoice details.

2. Sales of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

Part- B : details of purchases from within the State

S. No.	TIN	Invoice No. and Date	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)	Rate of tax	Purchase Value (Net of VAT)	VAT Amount
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Whether Input Tax Rebate claimed ?	Whether "Entry Tax not paid" seal has been affixed?	Whether Entry Tax is Payable for this purchase?	if yes, then rate at which entry Tax is payable
(9)	(10)	(11)	(12)

Note. -1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details.

2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

3. In case Entry Tax is payable on purchases from unregistered dealer or of tax free goods, then they should be shown in separate rows entry tax rate wise.

PART C Input tax Rebate and Tax details

Gross Turnover (GTO)
Turnover of Tax free Goods
Tax Amount included in GTO
Taxable Turnover (TTO) [l-(2+3)]
Gross Tax Payable
Excess amount paid brought forward from previous quarter of this financial year
Input Tax Rebate brought forward from previous period
Input Tax Rebate claimed for this period
Input Tax Rebate adjusted against VAT during period
Input Tax Rebate to be carried forward to next period
Net Tax Payable
Interest for late payments, if any
Any other payments
Total Amount Payable

Part D PAYMENT DETAILS:

S. No.	Name of Bank*	Branch Code	Challan Number*.	Challan Date*	Period		Amount*
					From	To

						Total
Balance Amount Payable (Total Amount Payable Total Payments)
Excess amount of VAT paid carried forward to next quarter of this financial year

Entry Tax

Part -E

Rate of Entry Tax (in %)	Purchase Value	Expenses	Total Purchase Value	Tax Amount
Entry Tax Not Payable (0)
1
2
Any Other Rate
Total
Interest for late payments, if any
Gross Amount payable for this period
Excess amount of Entry Tax paid brought forward from previous quarter of this Financial Year
Net Amount Payable

Entry Tax PAYMENT DETAILS:

S. No.	Name of Bank*	Branch Code	Challan Number*.	Challan Date*	Period		Amount*
					From	To

						Total

(attach hardcopies of Challan with Verification Form, if not paid through official web portal)

Balance Amount Payable (Net Amount Payable-Total Payment)
Excess amount of Entry Tax paid carried forward to next quarter of this financial year

Declaration

I .......................(Name) being ................ of the above business firm do hereby declare that ,-

(i) the information and particulars given above in this return are true and correct to the best of my knowledge and belief;

(ii) the input tax rebate claimed is supported by bills /invoices/cash memos issued by the selling registered dealers indicating therein separately the amount of tax collected.

Place....
Date:	Signature of the dealer

Note : This return shall be signed by any such person on behalf of the dealer as prescribed in sub-tule (1) of rule 11 of Madhya Pradesh VAT Rules, 2006.

FORM 10.2

Return

(See rule 21, 22 & 23)

(For traders having Sale within Madhya Pradesh and Purchases / Receipts from within and out of MP, with no sale to Special Economic Zone dealers, nor any kind of Tax Deduction at Source, not Liable for Tax under section 9A and Purchase Tax under section 10A, no refunds, himself is not involved in work contract / Composition/ manufacturing)

Basic Information

Name of the Dealer
TIN
Financial Year
Return Period	From	To	Original/Revised

Part-A : Details of Sales within the State

S. No.	TIN of Purchasing Dealer	Invoice No. and Date	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)	Rate of tax	Sale Value (Net of VAT)	VAT Amount	Whether "Entry Tax not paid" seal has been affixed?
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

Note.- 1. Sales to unregistered dealer/Consumers can be clubbed rate wise, without mentioning TIN, Part, Entry number or Invoice details.

2. Sales of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

Part- B : details of purchases from within the State

S. No.	TIN	Invoice No. and Date	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)	Rate of tax	Purchase Value (Net of VAT)	VAT Amount
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Whether Input Tax Rebate claimed ?	Whether "Entry Tax not paid" seal has been affixed?	Whether Entry Tax is Payable for this purchase?	if yes, then rate at which entry Tax is payable
(9)	(10)	(11)	(12)

Note. -1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details.

2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

3. In case Entry Tax is payable on purchases from unregistered dealer or of tax free goods, then they should be shown in separate rows entry tax rate wise.

PART C Details of Purchases/Receipts from out of State

S. No.	TIN	Name of the Dealer	Invoice No. and Date	State/Out of India	Type of Transaction	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Rate of tax Under MP VAT	Purchase/stock transfer Value (inclusive of tax)	Whether Declaration Form is required?	Declaration Form No., if already used	Whether Entry Tax is Payable for this purchase?	if yes, then rate at which entry Tax is payable
(9)	(10)	(11)	(12)	(13)	(14)

Note.- 1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details.

2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

3. In case Entry Tax is payable on purchases from unregistered dealer or of tax free goods, then they should be shown in separate rows entry tax rate wise.

Part D: Input tax Rebate and Tax details

Gross Turnover (GTO)
Turnover of Tax free Goods
Tax Amount included in GTO
Taxable Turnover (TTO)
Gross Tax Payable
Excess amount paid brought forward from previous quarter of this financial year
Input Tax Rebate brought forward from previous period
Input Tax Rebate claimed for this period
Input Tax Rebate adjusted against VAT during period
Input Tax Rebate to be carried forward to next period
Net Tax Payable
Interest for late payments, if any
Any other payments
Total Amount Payable

Part E PAYMENT DETAILS:

S. No.	Name of Bank*	Branch Code	Challan Number*.	Challan Date*	Period		Amount*
					From	To

						Total
Balance Amount Payable (Total Amount Payable Total Payments)
Excess amount of VAT paid carried forward to next quarter of this financial year

Entry Tax

Part -F

Rate of Entry Tax (in %)	Purchase Value	Expenses	Total Purchase Value	Tax Amount
Entry Tax Not Payable (0)
1
2
Any Other Rate
Total
Interest for late payments, if any
Gross Amount payable for this period
Excess amount of Entry Tax paid brought forward from previous quarter of this Financial Year
Net Amount Payable

Entry Tax PAYMENT DETAILS:

S. No.	Name of Bank*	Branch Code	Challan Number*.	Challan Date*	Period		Amount*
					From	To

						Total

(attach hardcopies of Challan with Verification Form, if not paid through official web portal)

Balance Amount Payable (Net Amount Payable-Total Payment)
Excess amount of Entry Tax paid carried forward to next quarter of this financial year

Declaration

I .......................(Name) being ................ of the above business firm do hereby declare that ,-

(i) the information and particulars given above in this return are true and correct to the best of my knowledge and belief;

(ii) the input tax rebate claimed is supported by bills /invoices/cash memos issued by the selling registered dealers indicating therein separately the amount of tax collected.

Place....
Date:	Signature of the dealer

Note : This return shall be signed by any such person on behalf of the dealer as prescribed in sub-tule (1) of rule 11 of Madhya Pradesh VAT Rules, 2006.

(13) in Form-10-B, for Part E and F, the following Part shall be substituted, namely:-

Part E : Details of purchases from within the State

S. No.	TIN	Invoice No. and Date	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)	Rate of tax	Purchase Value (Net of VAT)	VAT Amount	Whether Input Tax Rebate claimed ?
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

is it plant and Machinery ?	Volume/ Measurement (in case of tax u/s 9-A	Whether "Entry Tax not paid" seal has been affixed?	Whether Entry Tax is Payable for this purchase?	if yes, then rate at which entry Tax is payable
(10)	(11)	(12)	(13)	(14)

Note. -1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details.

2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

3. In case Entry Tax is payable on purchases from unregistered dealer or of tax free goods, then they should be shown in separate rows entry tax rate wise.

Part-F : Details of Purchases/ Receipts from our of State

S. No.	TIN	Name of the Dealer	Invoice No. and Date	State/Out of India	Type of Transaction	Schedule/Part/Entry No. of MP VAT	Commodity (Optional)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Rate of tax Under MP VAT	Purchase/stock transfer Value (inclusive of tax)	Whether Entry Tax is Payable for this purchase?	if yes, then rate at which entry Tax is payable
(9)	(10)	(11)	(12)

Note.- 1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details.

2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details

3. In case Entry Tax is payable on purchases from unregistered dealer or of tax free goods, then they should be shown in separate rows entry tax rate wise.

(14) These amendments shall be deemed to have come in to force from 1st April, 2014.

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

Ashwini Kumar Rai,

Principal Secy.