FORM 10
Return
(See rule 21, 22 & 23)
General Information
Part-A : Details of Sales within the State
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
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)
Part- B : 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 )
Note : Invoice details, Schedule/ Part/ Entry and Builty/ Railway Receipt details are optional.
Part -C : Details of Forms received under the Central Sales Tax Act, 1956, not previously submitted
Part- D : details of purchases from within the State
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.
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)
Part-E : Details of Purchases/ Receipts from our of State
Note.- 1. Purchases from unregistered dealer can be clubbed rate wise, without mentioning TIN, Part, Entry Number or Invoice details, if inter-State declaration form is not needed.
2. Purchases of tax free goods can be clubbed into single row without mentioning TIN, Part, Entry Number or Invoice details, if inter-State declaration form is not needed.
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.
PART F
PART G: Purchase Tax
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)
(c) Total amount payable ((A)+(B))
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)
PART J: Reversal of Input Tax Rebate
PART K: Rebate carried forward from previous quarter and other credits
PART L: Amount of Tax Payable
PART M: Input Tax Rebate for Adjustments
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)
Part O PAYMENT DETAILS:
(attach hardcopies of Challan with Verification Form, if not paid through official web portal)
Part- P Details of Tax Deduction at Source
Part Q Details of Refund Adjustment Order ) (Self):
Part R Details of Refund Adjustment Order (received from other dealer by transfer of Input Tax Rebate)
Part S Details of Refund Adjustment Order (Transferred to other dealer on account of excess Input Tax Rebate)
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.
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.