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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No. F-A-3-56-2014-1-V (47) Dated 8th September, 2014

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

AMENDMENTS

In the said rules,-

(1) in rule 9, for sub-rule (1), the following sub rule shall be substituted, namely: -

"(1) Any claim in respect of input tax rebate that may be made by a registered dealer under section 14, shall be qualified by a bill, invoice or cash memorandum issued by the selling registered dealer in which the amount of tax under section 9 collected by him has been indicated separately and TIN of the- purchasing registered dealer has been mentioned. The selling registered dealer shall also mention the TIN of the purchasing registered dealer in counterfoil or duplicate copy of the bill, invoice or cash memorandum and the same shall be included in the return of the selling registered dealer wherever required. Any such claim in respect of the input tax rebate shall be made by such registered dealer in his return in Form 10.1 or Form 10.2 as the case may be. No such claim shall be made or be allowed unless the said bill, invoice or cash memorandum indicates separately TIN of the purchasing registered dealer as mentioned therein by the selling registered dealer.";

(2) in rule 11, in sub-rule (1), in clause (iii), for the words "a lawyer", the words "a lawyer or chartered accountant" shall be substituted.

(3) in rule 45-A, in sub-rule (1), for the words 'during a period of one calendar month", the words "during a quarter" shall be substituted.

(4) in rule 45-B, in sub-rule (1), for the words "during a period of one calendar month", the words "during a quarter" shall be substituted.

(5) in rule 48, for sub-rule (2), the following sub-rule shall be substituted, namely:-

"(2) The refund payment order shall be delivered to the dealer and a copy thereof shall be forwarded to the Treasury Officer concerned.'.

(6) in rule 70, in sub-rule (3), after second proviso, the following proviso shall be inserted, namely:-

"Provided also that,-

(a) if the transporter carries with him a declaration "e- Gatiman" in the form of S. M. S. (mobile) obtained after sending particulars i.e. in/out, Madhya Pradesh dealer's TIN, other State dealer's TIN, commodity code, commodity details and quantity (optional), invoice number and date, invoice amount, vehicle number, driver's mobile number (optional), date and approximate time (optional) of entry in State of Madhya Pradesh, by S.M.S. to the department, shall be deemed to have complied with the requirement made under clause (a) of sub-sectin (2) of section 57 of carrying declaration with him. The declaration "e-Gatiman" shall contain the particulars of declaration number, in/out, Madhya Pradesh dealer's TIN, commodity, invoice number and date, invoice amount, vehicle number and any other detail as may be decided by the Commissioner;

(b) The declaration e-Gatiman shall be valid for a period of thirty- days from the date of issue ".'

(7) In Form 39, for the word "MICR Code", the words "IFS Code" shall be substituted.

2. (a) The amendments made by clauses (3) and (4) shall be applicable to the periods commencing on or after 1.4.2014.

(b) The remaining amendments shall come into force from 08-09-2014.

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

(Ravindra Kumar Choudhary)

Deputy secretary

Government of Madhya Pradesh

Commercial Taxes Department