Whereas, the State Government considers it necessary that the following amendments in the Madhya Pradesh VAT Rules, 2006 should be made at once 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 further amendments in the Madhya Pradesh Vat Rules, 2006, namely.-

AMENDMENTS

In the said rules,-

(1) In rule 21, after sub-rule (4), the following sub-rule shall be inserted, namely:-

"(5) Notwithstanding anything to the contrary contained in this rule, the return for the periods commencing on or after 1.4.2014 may be furnished in Form 10 which was applicable before the amendment by the Notification No. F. A-3-35-2014-1-V-(27), dated 28th June 2014. ;

(2) In Form 4-B,

(i) in the table, under the heading "Details of Purchases from within the State", in the Note, after serial number 3 the , following serial number and entries relating thereto shall be inserted, namely :-

"4. Purchase of Schedule II goods from a registered dealer (TIN wise) of the same rate of tax (Vat) can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional)";

(ii) under the heading "Details of Purchases/Receipts from out of State", in the Note, -

(a) in serial numbers 1 and 2, for full stop, the comma shall be substituted and thereafter, the words if inter-State declaration form is not needed." shall be inserted;

(b) after serial number 3, the following serial number and entries relating thereto shall be inserted, namely :-

"4. Purchase of Schedule-II goods from a registered dealer (TIN wise) of the same rate of tax (Vat) and nature of transaction can be clubbed. (Invoice details, Schedule/Part/Entry and Entry Tax status are optional):

Provided that the dealer may apply for statutory forms along with the return by providing invoice details.".

(3) In Form 5, -

(i) under the heading "Details of sales", in the Note, after serial number 2, the following serial number and entries relating thereto shall be inserted, namely :-

"3. Sales of Schedule II goods to a registered dealer (TIN wise) of the same rate in lump sum can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional)";

(ii) under the heading "Details of Purchases within State", in the Note, after serial number 3, the following serial number and entries relating thereto shall be inserted, namely :-

"4. Purchase of Schedule-II goods from a registered dealer (TIN wise) of the same rate of tax (Vat) can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional)";

(iii) the heading "Entry Tax" and the Part thereunder shall be omitted.".

(4) In Form 10, -

(i) in Part-A, in the Note, after serial number 2, the following serial number and entries relating thereto shall be inserted, namely :-

"3. Sales of Schedule II goods to a registered dealer (TIN wise) of the same rate of tax, Tax Deduction at Source status and Special Economic Zone status can be clubbed. (Invoice details, Schedule/Part/Entry and Entry Tax status are optional)";

(ii) in Part-B,-

(a) for the heading, the following heading shall be substituted, namely:-

"Transactions under the Central Sales tax Act, 1956;

(To be furnished only by the dealers not liable to pay tax under the Central Sales tax Act, 1956 )";

(b) in the table, in column (17), after the letters, figures and word "E 1/E2 No.", the words ", if available" shall be substituted;

(c) after the table, the following note shall be inserted, namely:-

"Note : Invoice details, Schedule/ Part/ Entry and Builty/ Railway Receipt details are optional";

(iii) Part : C, and the note thereafter shall be omitted;

(vi) in Part-D, in the Note, after serial number 3, the following serial number and entries relating thereto shall be inserted, namely :-

"4. Purchases of Schedule-II goods from a registered dealer (TIN wise) of the same rate of tax (Vat) and Input Tax Rebate Claim status can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional)";

(v) in Part-E, in the Note, -

(a) in serial numbers 1 and 2, for full stop, the comma shall be substituted and thereafter, the words "if inter-State declaration form is not needed." shall be inserted;

(b) after serial number 3, the following serial number and entries relating thereto shall be inserted, namely :-

"4. Purchase of Schedule-II goods from a registered dealer (TIN wise) of the same rate of tax (Vat) and nature of transaction can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional):

Provided that the dealer may apply for statutory forms along with the return by providing invoice details.";

(vi) in PART-M, against serial number 2, for the bracket and letter "(E)", the bracket and letter "(J)", shall be substituted;

(vii) in PART-N, in the table, for the bracket, letter and figure "(H 8)", . the bracket, letter and figure "(M 8)", shall be substituted;

(viii) for PART-P, the following PART shall be substituted, namely:-

Part- P Details of Tax Deduction at Source

(ix) in PART-Q, in the table, the columns relating to "Challan No." and "Challan Date" shall be omitted;

(5) In Form 10.1, -

(i) for the first para, the following para shall be substituted, namely: -

"(The dealer 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 under section 9A and Purchase Tax under section 10A, no refunds, himself is not involved in works contract/Composition/ manufacturing, may furnish return in this form)";

(ii) in part A, in the Note, after serial number 2, the following serial number and entries relating thereto shall be inserted, namely :-

"3. Sales of Schedule II goods to a registered dealer (TIN wise) of the same rate of tax can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional)';

(iii) in part B, in the Note, after serial number 3, the following serial number and entries relating thereto shall be inserted, namely :-

"4. Purchase of Schedule-II goods from a registered dealer (TIN wise) of the same rate of tax (Vat) and Input Tax Rebate claim status can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional)";

(iv) in part D, the heading "Entry Tax" and Part E and Part F there under shall be omitted.".

(6) In Form 10.2, -

(i) for the first para, the following para shall be substituted, namely:-

"(The dealer having Sale within Madhya Pradesh and purchases/receipts from within and out of Madhya Pradesh, 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 works contract/Composition/ manufacturing, may furnish return in this form)";

(ii) in part A, in the Note, after serial number 2, the following serial number and entries relating thereto shall be inserted, namely :-

"3. Sales of Schedule II goods to a registered dealer (TIN wise) of the same rate of tax can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional)';

(iii) in part B, in the Note, after serial number 3, the following serial number and entries relating thereto shall be inserted, namely :-

"4. Purchase of Schedule-II goods from a registered dealer (TIN wise) of the same rate of tax (Vat) and Input Tax Rebate claim status can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional)";

(iv) In Part-C,-

(a) In the table, in Column (10), for the words "Purchase/Stock transfer", the words "Purchase/Stock transfer Value" shall be substituted.

(b) In the Note,-

(1) in serial number 1 and 2, for full stop, the comma shall be substituted and thereafter, the words "if inter-state declaration form is not needed." shall be inserted, namely:-

(2) after serial number 3, the following serial number and entries relating thereto shall be inserted namely:-

"4. Purchase of Schedule II goods to a registered dealer (TIN wise) of the same rate of tax and nature of transaction can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional)';

Provided that the dealer may apply for statutory forms along with the return by providing invoice details.";

(v) in PART-E, the heading "Entry Tax" and PART F and PART G there under shall be omitted;

(7) In Form 10-B,-

(i) in Part E. in the Note, after serial number 3 the following serial number and entries relating thereto shall be inserted, namely :-

"4 Purchase of Schedule-II goods from a registered dealer (TIN wise) of the same rate of tax (Vat) and Input Tax Rebate Claim status can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional)";

(ii) in Part F, in the Note, after serial number 3, the following serial number and entries relating thereto shall be inserted, namely :-

"4 Purchase of Schedule-II goods from a registered dealer (TIN wise) of the same rate of tax (Vat) and nature of transaction can be clubbed. (Invoice details, Schedule/ Part/ Entry and Entry Tax status are optional).".

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

Ravindra Kumar choudhary,

Deputy. Secretary

Government of Madhya Pradesh

Commercial Taxes Department