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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No.FA3-20/2013/l/V(70): Dated 2nd August 2018

In exercise of the powers conferred by sub-section (I-B) read with sub-section (2) of Section 20-A of the Madhya Pradesh Vat Act, 2002 (No.20 of 2002), the State Government, hereby, notifies the following two classes (A) and (B) respectively of registered dealers whose assessments cases are pending under the Madhya Pradesh Vat Act, 2002, (No. 20 of 2002), Central Sales Tax Act, 1956 (Act No 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1976), for the year 2016-17 and directs that their assessments shall be deemed to have been made for the purpose of sub-section (1) of section 20 of the Vat Act, subject to the requirements, restrictions and conditions, mentioned in the following scheme, namely:-

1. (A) The class of registered dealers:-

The registered dealers having annual turnover up to rupees 50 crore during the year 2016-17, but does not include the following:-

(1) Such Industrial unit which are eligible to avail of the facility of exemption/deferment of payment of tax/ Investment Promotion Assistance under any notification issued by the Government of Madhya Pradesh.

(2) The dealers in whose cases tax evasion has been detected for the year 2016-17

(3) The dealers in whose cases notice has been issued for additional amount of tax under clause (b) of sub-section (5) of section 18 of the Vat Act and this requirement has not been complied with before submission of application.

(4) The dealers in whose cases notice has been issued under sub-section (6) of section 19, after Tax Audit and this requirement has not been complied with before submission of application.

(5) In case refund of any kind is due to him under Vat Act 2002 or Central Sales Tax Act, 1956 (No.74 of 1956) or the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam 1976 (No 52 of 1976)

(B) The class of registered dealers :-

The registered dealers having annual turnover above Rs.50 crore during the year 2016-17, but does not include the following: -

(1) Such dealers in whose assessment orders of last three continues years, additional demand of tax has been created.

(2) Such Industrial unit which are eligible to avail of the facility of exemption/deferment of payment of tax/investment Promotion Assistance under any notification issued by the Government of Madhya Pradesh.

(3) The dealers in whose cases tax evasion has been detected for the year 2016-17

(4) The dealers in whose cases notice has been issued for additional amount of tax under clause (b) of sub-section (5) of section 18 of the Vat Act and this requirement has not been complied with before submission of application.

(5) The dealers in whose cases notice has been issued under sub-section (6) of section 19, of the Vat Act after Tax Audit and this requirement has not been complied with before submission of application.

(6) In case refund of any kind is due to him under Vat Act 2002 or Central Sales Tax Act, 1956 (No 74 of 1956) or the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam 1976 (No 52 of 1976)

2. Acts and the assessment year:

Pending assessment cases under the Madhya Pradesh Vat Act, 2002, Central Sales Tax Act, 1956 (No 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1956) for the year 2016-17.

3. Application:-

An application shall be submitted separately in Form-'A', 'B' or 'C' under 1(A) and in Form 'D', 'E' or 'F' under 1(B) appended to this notification under the Vat Act, 2002, Central Sales Tax Act 1956 (No. 74 of 1956) and Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976.

4. Time limit for submission of the application and the competent officer:

An application shall be submitted by the eligible dealer within 60 days from the publication of scheme in the Form appended to this notification whichever applicable, to the appropriate assessing officer before whom the assessment case for the year 2016-17 is pending.

5. The documents to be enclosed with the application

(1) On every application a court fee stamp of Rs.5/- shall be affixed.

(2) A copy of challan in proof of payment of amount of tax and interest if any, paid for relevant year.

(3) A list of sales and purchases for the assessment period shall be submitted with the application under Madhya Pradesh Vat Act as per Rule 21 (2) of Madhya Pradesh Vat Rule 2006. If the lists have already been submitted these will not be needed again.

(4) Every dealer whose turnover during the financial year 2016-17 exceeds Rs.1 crore shall submit an audit report as per sub-section (2), of section 39, if not submitted already, prepared by the Chartered Accountant. However a dealer whose annual turnover exceeds Rs. 10 Crore shall submit such audit report in form 41-A as per Rule 54(1) of Madhya Pradesh Vat Rules, 2006.

(5) The declaration prescribed for exemption of tax and concessional rate of tax under the Central Sales Tax Act (Form-C/F/E-l/E-2/H/I) shall be enclosed along with their list.

For the dealers who have not submitted application:-

In respect of a dealer who has not submitted any application under this notification, if no information is available relating to purchases or sales made during the relevant period in the departmental record or where a satisfactory field report has been filed by any departmental officer to the effect that no purchases or sales have been made in the relevant period, the assessment shall be deemed to have been made for such dealer.

Selection of Application:

The Commissioner shall select applications out of received ones from dealers by specifying the criterion, as he may think fit, and thereupon assessment of such dealers shall be made in accordance with the provisions of the respective Acts and Rules.

Procedure to be followed under which assessment shall be deemed to have been made:-

(1) If the competent officer, before whom an application is submitted, finds it incomplete or any mistake in respect of calculation is detected, he shall afford one opportunity of hearing to the applicant.

(2) If any defect as aforesaid is found, a show cause notice shall be issued after recording the reasons thereof and the date of hearing shall be fixed and communicated to the applicant.

(3) The applicant shall rectify the defect, if any, and file the documents. After the removal of defects the competent officer shall accept the application and thereupon assessment shall be deemed to have been made.

(4) If the dealer remains absent on the date fixed for hearing or the defect is not removed, the application shall be rejected and intimation thereof shall be sent to the dealer.

(5) The intimation for acceptance of the application shall be sent within 30 days from the date of application. In case communication within above mentioned period is not given to the dealer, it shall be presumed that his application has been accepted.

(6) Appropriate instructions for the implementation of the scheme may be issued by the Commissioner, Commercial Tax.

FORM-A

(For dealers with annual turnover up to rupees 50 crore)

Application under 1(A) of the Notification no. ................dated.............. for the assessment case of year 2016-17 under Madhya Pradesh Vat Act, 2002

To,

The Assessing Authority, (Officer)

..............................

..............................

1

Name and address of Dealer  

2

(TIN) Taxpayers Identification No  

3

Whether a notice under sub-section(5) of section 18 or sub-section (6) of section 19 was issued for any period in respect of 2016-17. If "Yes" then attach copy of notice. Yes/No

4

Description and date of compliance of such notice  

5

Gross turnover  

6

Deductions:-  
  (a) Cost of freight or delivery or installation separately charged.  
  (b) Amount of cash discount  
  (c) Amount of sales return within six months.  
  (d) Amount of sale of goods declared tax free.  
  (e) Sales outside the State/amount of branch transfer.( Attach F form along with list)  
  (f) Amount of Inter State sales  
  (g) Sales in the course of export out of the territory of India.  
  (h) Other deductions (give particulars and evidence)  
  Total deductions (a to h)  

7

Taxable Turnover (5-6)  

8

Rate wise classification of taxable turnover
  Rate of tax Total Sales Tax payable
  31 percent    
  27 percent    
  25 percent    
  20 percent    
  16 percent    
  15 percent    
  14 percent    
  5 percent    
  4 percent    
  1 percent    
  other rate, if any,    
  Total    

9

Purchase Tax
  Rate Taxable purchase price Purchase tax payable
  31 percent    
  27 percent    
  25 percent    
  20 percent    
  16 percent    
  15 percent    
  14 percent    
  5 percent    
  4 percent    
  1 percent    
  other rate of tax    
  Total    

10

Reversal of Input tax rebate
  Rate Turnover Reversed Input tax
  31 percent    
  27 percent    
  25 percent    
  20 percent    
  16 percent    
  15 percent    
  14 percent    
  5 percent    
  4 percent    
  1 percent    
  other rate of tax    
  Total    

11

Gross Total ( 8+9+10)    

12

Calculation of input tax rebate
  Rate Turnover Input tax
  31 percent    
  27 percent    
  25 percent    
  20 percent    
  16 percent    
  15 percent    
  14 percent    
  5 percent    
  4 percent    
  1 percent    
  other rate of tax    
  Total    

13

Carry forwarded Input tax rebate amount by the Assessing Officer in the assessment case of vear 2015-2016  

14

Amount of Input tax rebate adjusted against VAT  

15

Amount of Input tax rebate adjusted against Central Sales Tax  

16

Amount of Input tax rebate transferred to other Registered Dealer  

17

Amount of Input tax rebate carried over for the year 2017- 2018  

18

Remaining amount payable (11-14)  

19

Amount of interest (if payable) according to section 18(4)(a)  

20

Amount of penalty (if payable) according to section 18(4)(b)  

21

Total amount of tax, interest and penalty payable (18+19+20)  

22

Amount deposited by challan (if deposited previously)  

23

Amount of TDS Certificates (Attach TDS Certificates)  

24

Amount of refund adjustment order (RAO No.)  

25

Total amount deposited (22+23+24)  

26

Remaining additional demand (21-25)  

27

Amount of refund, if any  

28

Amount of refund due to brought forward Input tax rebate  

29

Specify the reasons of difference as shown in the amounts of column 13 and column 28  

30

Amount deposited at the time of application (Challan number and date)  

I, ................................................................ Proprietor/Partner/Director of.................... hereby verify that the above facts are true to the best of my knowledge and belief.

Place: Signature ..............................
Date: Name of Firm ..............................
FORM-B

(For dealers with annual turnover up to rupees 50 crore)

Application under 1(A) of the Notification no. ..................................dated ................ for the assessment case of year 2016-17 under Central Sales Tax Act.

To,

The Assessing Authority, (Officer)

.....................................

.....................................

1

Dealer's Name and address  

2

(TIN) Taxpayers Identification No  

3

Whether a notice under sub-section (5) of section 18 or sub-section (6) of section 19 was issued for any period in respect of 2016-17. If "Yes" then attach copy of notice. Yes/No

4

Description and date of compliance of such notice  

5

Gross Inter State sales  

6

Deductions:-  
  a Sale price of wholly tax free goods  
  b Subsequent sales (attached Form C and E-I/E-2 along with list)  
  c Other deductions (give details and evidence thereof)  
  Total deductions  

7

Taxable Turnover (5-6)  

8

Rate wise classification of taxable sales
  Description Sales turnover Rates of tax Amount of tax
  1 Sales against 'C' Form declarations (as per list)      
  2 Sales without 'C' Form declaration      
 

3

     
 

4

     

9

Total tax payable  

10

Amount of interest (If payable) as per clause (a) of sub-section (4) of section 18 of Vat Act.  

11

Amount of penalty (If payable) as per clause (b) of sub-section (4) of section 18 of Vat Act.  

12

Total Tax payable, interest thereon and penalty, (9+10+11)  

13

Amount of Input tax rebate adjusted against the Central Sales Tax from Vat Act.  

14

Amount deposited by challan (if deposited previously)  

15

Amount of refund adjustment (RAO no.)  

16

Total (13+14+15)  

17

Remaining additional demand (12-16)  

18

Amount of refund (if any)  

19

Amount deposited at the time of application (specify challan: number and date)  
I,....................................... Proprietor/Partner/Director of .................................... hereby verify that the above facts are true to the best of my knowledge and belief.

Place: Signature ..............................
Date: Name of Firm ..............................
FORM-C

(For dealers with annual turnover up to rupees 50 crore)

Application under 1(A) of the Notification no...................... dated ..................... for the assessment case of financial year 2016-17 under Entry Tax Act.

To,

The Assessing Officer,

................................

................................

1

Name and address of Dealer  

2

(TIN) Taxpayers Identification No  

3

Whether a notice under sub-section(5) of section 18 or sub-section (6) of section 19 was issued for any period in respect of 2016-17. If "Yes" then attach copy of notice. Yes/No

4

Description and date of compliance of such notice  

5

Gross Purchase Amount  

6

Deductions:-  
  (1) Purchase price of goods exempted from entry tax under section 10.  
  (2) Purchase price of local goods.  
  (3) Purchase price of goods purchased from registered dealer, other than local goods.  
  (4) Purchase price of Inter State sales of goods  
  (5) Purchase price of sales/transfer of goods outside of the State  
  (6) Purchase price of goods in the course of export  
  (7) Purchase price of schedule III goods for resale  
  (8) Other deductions (Give details and evidence thereof)  
  (9) Total deductions  

7

Taxable Turnover (5-6)  

8

Calculation of tax on taxable purchase
    Rate Taxable purchase Tax Payable
 

1

1 Percent    
 

2

2 Percent    
    3 Percent    
    10 Percent    
    12.5 Percent    
    25 Percent    
 

3

other rate    

9

Total Entry Tax payable

10

Interest (If payable) as per clause (a) of sub-section (4) of section 18 of Vat Act.

11

Amount of penalty (If payable) as per clause (b) of sub-section (4) of section 18 of the Vat Act.

12

Total (9+ 10+11)

13

Set off (If any)

14

Amount of refund adjustment (RAO no.)

15

Total (13+14)

16

Remaining demand (12-15)

17

Amount deposited by challan (if deposited previously)

18

Remaining additional demand (16-17)

19

Refund amount, if any

20

Amount deposited at the time of application (specify challan number and date)
I,....................................... Proprietor/Partner/Director of .................................... hereby verify that the above facts are true to the best of my knowledge and belief.

Place: Signature ..............................
Date: Name of Firm ..............................

FORM-D

(For dealers with annual turnover above rupees 50 crore)

Application under 1(B) the Notification no...................dated.......................for the assessment case of year 2016-17 under Madhya Pradesh Vat Act, 2002

To,

The Assessing Authority, (Officer)

.........................................................

.........................................................

1

Name and address of Dealer  

2

(TIN) Tax payers Identification No  

3

Detail of extra demand in last 3 assessment year (2013-14, 2014- 15 and 2015-16) S. No. Year Case No Date of order Extra tax demand Interest and penalty demand total demand in assessment case
      2013-14          
      2014-15          
      2015-16          

4

Whether a notice under subsection (5) of section 18 or subsection (6) of section 19 was issued for any period in respect of 2016-17. If "Yes" then attach copy of notice. Yes/No

5

Description and date of compliance of such notice  

6

Gross turnover  

7

Deductions:-  
  (a) Cost of freight or delivery or installation separately charged.  
  (b) Amount of cash discount  
  (c) Amount of sales return within six months.  
  (d) Amount of sale of goods declared tax free.  
  (e) Sales outside the State/amount of branch transfer. (Attach F form along with list)  
  (f) Amount of Inter State sales  
  (g) Sales in the course of export out of the territory of India.  
  (h) Other deductions (give particulars and evidence)  
  Total deductions (a to h)  

8

Taxable Turnover (6-7)  

9

Rate wise classification of taxable turnover
  Rate of tax Total Sales Tax payable
  31 percent    
  27 percent    
  25 percent    
  20 percent    
  16 percent    
  15 percent    
  14 percent    
  5 percent    
  4 percent    
  1 percent    
  other rate, if any,    
  Total    

10

Purchase Tax
  Rate Taxable purchase price Purchase tax payable
  31 percent    
  27 percent    
  25 percent    
  20 percent    
  16 percent    
  15 percent    
  14 percent    
  5 percent    
  4 percent    
  1 percent    
  other rate of tax    
  Total    

11

Reversal of Input tax rebate
  Rate Turnover Reversed Input tax
  31 percent    
  27 percent    
  25 percent    
  20 percent    
  16 percent    
  15 percent    
  14 percent    
  5 percent    
  4 percent    
  1 percent    
  other rate of tax    
  Total    

12

Gross Total ( 9+10+11) _ .  

13

Calculation of input tax rebate
  Rate Turnover Input tax
  31 percent    
  27 percent    
  25 percent    
  20 percent    
  16, percent    
  15 percent    
  14 percent    
  5 percent    
  4 percent    
  1 percent    
  other rate of tax    
  Total    

14

Carry forwarded Input tax rebate amount by the Assessing Officer in the assessment case of vear 2015-2016  

15

Amount of Input tax rebate adjusted against VAT  

16

Amount of Input tax rebate adjusted against Central Sales Tax  

17

Amount of Input tax rebate transferred to other Registered Dealer  

18

Amount of Input tax rebate carried over for the year 2017- 2018  

19

Remaining demand payable (12-13)  

20

Amount of interest (if payable) according to section 18(4)(a)  

21

Amount of penalty (if payable) according to section 18(4)(b)  

22

Total amount of tax, interest and penalty payable (19+20+21)  

23

Amount deposited by challan (if deposited previously)  

24

Amount of TDS Certificates (Attach TDS Certificates)  

25

Amount of refund adjustment order (RAO No.)  

26

Total amount deposited (23+24+25)  

27

Remaining additional demand (22-26)  

28

Amount of refund, if any  

29

Amount of refund due to brought forward Input tax rebate  

30

Specify the reasons of difference as shown in the amounts of column 13 and column 28  

31

Amount deposited at the time of application (Challan number and date)  

I,....................................... Proprietor/Partner/Director of .................................... hereby verify that the above facts are true to the best of my knowledge and belief.

Place: Signature ..............................
Date: Name of Firm ..............................

FORM-E

(For dealers with annual turnover above rupees 50 crore)

Application under 1(B) the Notification no.........................dated .......................for the assessment case of year 2016-17 under Central Sales Tax Act.

To,

The Assessing Authority, (Officer)

................................

................................

1

Dealer's Name and address  

2

(TIN) Tax payers Identification No  

3

Detail of extra demand in last 3 assessment year (2013-14, 2014- 15 and 2015-16) S. No. Year Case No Date of order Extra tax demand Interest and penalty demand total demand in assessment case
      2013-14          
      2014-15          
      2015-16          

4

Whether a notice under subsection (5) of section 18 or subsection (6) of section 19 was issued for any period in respect of 2016-17. If "Yes" then attach copy of notice. Yes/No

5

Description and date of compliance of such notice  

6

Gross Inter State Sales  

7

Deductions:-  
  a Sale price of wholly tax free goods  
  b Subsequent sales (attached Form C and E-l/E-2 along with list)  
  c Other deductions (give details and evidence thereof)  
  Total deductions:  

8

Taxable Turnover (6-7)  

9

Rate wise classification of taxable sales
  Description Sales turnover Rates of tax Amount of tax
  1. Sales against 'C' Form declarations (as per list)      
  2 Sales without 'C' Form declaration      
 

3

     
 

4

     

10

Total tax payable  

11

Amount of interest (If payable) as per clause (a) of sub-section (4) of section 18 of Vat Act.  

12

Amount of penalty (If payable) as per clause (b) of sub-section (4) of section 18 of Vat Act.  

13

Total Tax payable, interest thereon and penalty, (10+11+12)  

14

Amount of Input tax rebate adjusted against the Central Sales Tax from Vat Act.  

16

Amount of refund adjustment (RAO no.)  

17

Total (14+15+16)  

18

Remaining additional demand (13-17)  

19

Amount of refund (if any)  

20

Amount deposited at the time of application (specify challan: number and date)  

I,....................................... Proprietor/Partner/Director of .................................... hereby verify that the above facts are true to the best of my knowledge and belief.

Place: Signature ..............................
Date: Name of Firm ..............................

FORM-F

(For dealers with annual turnover above rupees 50 crore)

Application under 1(B) the Notification no. ........................dated.................for the assessment case of financial year 2016-17 under Entry Tax Act.

To,

......................................

......................................

1

Name and address of the Dealer  

2

(TIN) Tax payers Identification No  

3

Detail of extra demand in last 3 assessment year (2013-14, 2014- 15 and 2015-16) S. No. Year Case No Date of order Extra tax demand Interest and penalty demand total demand in assessment case
      2013-14          
      2014-15          
      2015-16          

4

Whether a notice under subsection (5) of section 18 or subsection (6) of section 19 was issued for any period in respect of 2016-17. If "Yes" then attach copy of notice. Yes/No

5

Description and date of compliance of such notice  

6

Gross Purchase amount  

7

Deductions:-  
  (1) Purchase price of goods exempted from entry tax under section 10.  
  (2) Purchase price of local goods.  
  (3) Purchase price of goods purchased from registered dealer, other than local goods.  
  (4) Purchase price of Inter State sales of goods  
  (5) Purchase price of sales/transfer of goods outside of the State  
  (6) Purchase price of goods in the course of export  
  (7) Purchase price of schedule III goods for resale  
  (8) Other deductions (Give details and evidence thereof)  
  (9) Total deductions  

8

Taxable purchase price (6-7)  

9

Calculation of tax on taxable purchase
    Rate Taxable purchase Tax Payable
 

1

1 Percent    
 

2

2 Percent    
    3 Percent    
    10 Percent    
    12.5 Percent    
    25 Percent    
 

3

other rate    

10

Total Entry Tax payable

11

Interest (If payable) as per clause (a) of sub-section (4) of section 18 of Vat Act.

12

Amount of penalty (If payable) as per clause (b) of sub-section (4) of section 18 of the Vat Act.

13

Total (10 +11+12)

14

Set off (If any)

15

Amount of refund adjustment (RAO no.)

16

Total (14+15)

17

Remaining demand (13-16)

18

Amount deposited by challan (if deposited previously)

19

Remaining additional demand (17-18)

20

Refund amount, if any

21

Amount deposited at the time of application (specify challan number and date)
I,....................................... Proprietor/Partner/Director of .................................... hereby verify that the above facts are true to the best of my knowledge and belief.

Place: Signature ..............................
Date: Name of Firm ..............................

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

ARUN PARMAR,

Dy. Secy.