Form 18

{See Rule 28 (2)}

Notice under section 19 (6) of the Madhya Pradesh Vat Act, 2002

From the tax audit conducted on your premises between date..... to date.....it is apparent that

1. Turnover relating to the sales of...... has not been included in the turnover shown in the return for the quarter...... of F.Y. .....

2. Turnover relating to the sales of...... has been classified as exempt/ taxable @.......... under the Madhya Pradesh Vat Act, 2002, whereas these goods and the turnover relating to these goods is taxable @......

3. Input tax rebate on purchases amounting to Rs. ....... has been claimed in the return but the purchase bills do not show separately tax collected on these transactions. Thus the input tax rebate is not allowable on these purchases.

4. Input tax rebate on all the goods has been claimed in the returns relating to the purchases during the quarter ..... of F.Y. ......., whereas the goods used in stock transfer/sale out side the State/ production of exempt good/ production of taxable goods sent on stock transfer/ sale out side the State do not qualify for full input tax rebate. Apparently an excess input tax rebate of Rs....... has been claimed.

5. Purchases from a person, other than a dealer registered under the Madhya Pradesh Vat Act, 2002 amounting to Rs. ..... has been used for sale on consignment/ stock transfer but the purchase tax has not been declared in the return whereas the purchase tax amounting to Rs.... is payable.

6. Purchases from person, other than the dealers registered under the Madhya Pradesh Vat Act 2002 amounting to Rs. ..... has been used for production of tax free goods which have been sold in the course of export out of territory of India but the purchase tax has not been declared in the return whereas the purchase tax amounting to Rs.... is payable.

7. Purchases from person, other than the dealers registered under the Madhya Pradesh Vat Act 2002 amounting to Rs. ..... has been used for production of taxable goods to be sold on consignment/ stock transfer but the purchase tax has not been declared in the return whereas the purchase tax amounting to Rs.... is payable.

8. Goods falling in negative list and not rebatable has been shown as rebatable and an input tax rebate of Rs.... has wrongly been claimed.

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Thus, on the basis of Tax Audit it is concluded that an amount of Rs.... is payable by you as tax amount for the quarter....of F.Y.....

Your are hereby advised to deposit the above mentioned amount of Rs. .... along with interest of Rs.... in the government treasury on or before ........(date) and submit the compliance report before me on or before ........(date)

Take notice that if the advise is not followed and amount as advised is not deposited by the time given, action will be taken according to the provisions of the Act.

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