(1) Any dealer, other than a registered dealer, required to do so by the commissioner by issue of a notice in form 9 shall furnish to the appropriate Commercial tax officer or any other officer authorised by the commissioner in this behalf within thirty days from the date of service of such notice a return or returns in Form 10, Form 10.1 or Form 10.2, as the case may be.
(2) Subject to the provisions of sub-rules (3), (4) and (5) every registered dealer other than a registered dealer who opts for composition of tax under section 11 and every dealer whose registration certificate has been cancelled under clause (d) or clause (e) of sub-section (10) of section 17 of the Act on or after the date of commencement of the Act shall furnish to the appropriate Commercial tax officer or any other officer authorised by the commissioner in this behalf for each quarter of a year a quarterly return in Form 10, Form 10.1 or Form 10.2, as the case may be within thirty days from the date of expiry of the quarter to which the return relates. In the returns furnished,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. Every such return shall be accompanied by a Challan in form 26 or e-Receipt in form 26 A in proof of the full payment of tax payable according to such return:
Provided that the return pertaining to the quarter ending on 30th June, 2014 shall be furnished upto 31st August, 2014;
Provided further that the return pertaining to the quarter ending on 30th June, 2014 shall be furnished upto 20th September, 2014, in case of a registered dealer whose annual turnover is more than rupees one crore and upto 30th September, 2014, in case of a registered dealer whose annual turnover is upto rupees One crore.
(2-A) Notwithstanding anything to the contrary contained in sub-rule (2), a registered dealer, who predominantly sells petrol and diesel as mentioned in Part III-A of Schedule-II of the Act, purchased within the State of Madhya Pradesh from any of the oil companies notified under sub-section (2) of section 9 of the Act, after payment of tax payable under the Act, shall pay tax in the manner provided in rule 36 and furnish an annual return in Form 10 alongwith copy of challans as proof of such payments within thirty days of the expiry of the year.
(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, Form 10.1 or Form 10.2, as the case may be along with proof of such payments within fifty days of the expiry of the quarter to which the return relates:
Provided that the return pertaining to the quarter ending on 30th June, 2014 shall be furnished upto 31st August, 2014.
(3) A registered dealer having more than one place of business in the state shall furnish a consolidated quarterly return in Form 10, Form 10.1 or Form 10.2, as the case may be for all the places of business and also returns in the same form separately for each of such places of business in the state within the period specified in sub-rule (2). Each consolidated return shall be accompanied by a Challan in form 26 or e-Receipt in form 26 A in proof of the payment of tax payable according to such consolidated quarterly return.
(4) If a dealer becomes liable to pay tax during any quarter of a year, other than the last quarter of that year, the return in Form 10, Form 10.1 or Form 10.2, as the case may be for the subsequent month or quarter shall include the broken period relating to the preceding month or quarter, as the case may be.
(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.
(6) Where any business is in the charge of a guardian, trustee or agent of a minor or other incapacitated person, or is carried on, as a guardian, trustee or agent on behalf and for the benefit of such minor or other incapacitated person, such guardian, trustee or agent shall, in respect of the turnover of the said business furnish the returns in accordance with the provisions of sub-rule (1) or sub-rule(2) or sub-rule (3), as the case may be.
(7) Notwithstanding anything contained in the provisions of sub-rule (3), if on the application of any registered dealer having more than one place of business in the state, the commissioner is satisfied that submission of separate returns under the said sub-rule is not necessary, he may, by an order in writing exempt such dealer from submitting such returns with effect from such date as may be specified in the order.
(8) (a) For the purpose of clause (a) of sub-section (4) of Section 18, the rate shall be 1.5 percent per month for the first three months and thereafter the rate shall be 2 percent per month;
(b) for the purpose of clause (b) of sub-section (4) of Section 18, the rate shall be 1.5 percent per month.
(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.