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MADHYA PRADESH VALUE ADDED TAX RULES, 2006 - FORMS
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Body

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

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 )

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
TIN of selling Dealer Selling Dealer's Invoice no. and Date State of Selling Dealer E1/E2 No. (if available)
(9) (10) (11) (12) (13) (14) (15) (16) (17)
                 

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

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

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.

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

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, 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.

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. 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

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)

(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)

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 (J)  
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)

               

Over 3 Months Over 15 Months
Over 6 Months Over 18 Months
Over 9 Months Over 21 Months
Over 12 Months Over 24 Months
  Total (M 8)

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.* (if applicable) Date* Amount of Tax deduction at source* Challan No. (if available) Challan Date (if available)
               
               
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*
       
       
       

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.