January 10, 2008
India Sales Tax And VAT Database
Whereas, the State Government considers that the following
amendments in the Madhya Pradesh Vat Rules 2006 should be made.
Now, therefore in exercise of the powers conferred by section 71
of the Madhya Pradesh Vat Act, 2002 (No.20 of 2002), the State Government,
hereby makes the following further amendments in the Madhya Pradesh Vat Rules,
2006. Namely:-
Amendments
In the said rules,-
1. In rule 8, in sub-rule (3) in clause (i), for the words
"one percent" the figure and word "0.5 percent" shall be substituted.
2. In rule 8. 8-A, 9, 21 and 24 for the words "Commercial
Tax Officer" wherever the occur, the words "Commercial Tax Officer or any other
officer authorised by the Commissioner in this behalf" shall be substituted.
3. In rule 37, in proviso to sub-rule (1), and in sub-rule
(4), (6) and (7) for the words "Commercial Tax Officer", the words "Commercial
Tax Officer or any other officer authorised by the Commissioner in this behalf"
shall be substituted.
4. In rule 39, for the words "Commercial Tax Officer"
wherever the occur, the words "Commercial Tax Officer or any other officer
authorised by the Commissioner in this behalf" shall be substituted.
5. In sub-rule (4) and (5) of rule 45, for the words
"Commercial Tax Officer" wherever the occur, the words "Commercial Tax Officer
or any other officer authorised by the Commissioner in this behalf" shall be
substituted.
6. In rule 54, for the words "Commercial Tax Officer", the
words "Commercial Tax Officer or any other officer authorised by the
Commissioner in this behalf" shall be substituted.
7. In rule 70, for the words "Commercial Tax Officer"
wherever the occur, the words "Commercial Tax Officer or any other officer
authorised by the Commissioner in this behalf" shall be substituted.
8. In sub-rule (2), (8) and (11) of rule 75, for the words
"Commercial Tax Officer", the words "Commercial Tax Officer or any other
officer authorised by the Commissioner in this behalf" shall be substituted.
9. In rule 79, for the words "Commercial Tax Officer"
wherever the occur, the words "Commercial Tax Officer or any other officer
authorised by the Commissioner in this behalf" shall be substituted.
10. For rule 12, the following rule shall be substituted,
namely:-
"12. Grant of Registration Certificate
(1) When the Registering Authority, after making such
enquiry, as he may think necessary, if satisfied that the applicant has
correctly given all the requisite information, paid the prescribed fee and that
the application is in order, he shall register the dealer and shall issue to
him a certificate of registration in Form 7 within the period specified in
clause (a) of sub-section (4) of Section 17.
(2) When the Registering Authority, after making such enquiry as
he thinks fit, is not satisfied about the correctness of the information
furnished by the applicant, he shall, after recording the reasons there for in
writing, reject the application within the period specified in clause (a) of
sub section (4) of section 17. An intimation about the rejection of the
application stating reasons there for shall be sent to the dealer within ten
days of the date of passing of the order rejecting the application."
11. After rule 45, the following rule shall be inserted,
namely:-
'45 A. Deduction of Tax at source and issue of Certifciate under
section 26-A.
(1) For the amount deducted under sub-section (1) of
Section 26-A, the purchasing registred dealer (the purchaser) shall issue a
certifciate of deduction of tax in Form 31-A in duplicate to the selling
registered dealer (the seller). The triplicate copy shall be retained by the
purchaser. The certificate in Form 31-A may cover transactions effected during
a period of one calendar month.
(2) The blank certificates referred to in sub-rule (1) shall be
in any colour and containing security feature, as determined by the
Commissioner and shall be available in book form, each book containing fifty or
one hundred of such forms in triplicate.
(3) For obtaining the certificate in Form 31-A every registred
dealer shall apply in writing in Form 31-B to the appropriate Commercial Tax
Officer or the Officer authorised by the Commissioner stating his requirement
of such forms and shall furnish such other particulars, statements and
information and proudce such other documents, as the Authority may reuire for
the purpose of satisfying himself about his bona fide use of such forms issued
to the applicant on previous occasions and the bona fide nature of his
requirement of forms on the present occasion.
(4) If for reasons to be recorded in writing, the Authority is
not satisfied that the applicant has made bona fide use of the forms previously
issued to him or that the requirements of the forms applied for are not bona
fide, he shall reject the application.
(5) If for reasons to be recorded in writing, the Authority is
not satisfied that the applicant requires the books of forms in such numbers,
as he has applied for, he may issue such forms in such lesser number as, is his
opinion, would satisfy the reasonable requirements of the applicant:
Provided that the new forms shall not be isued to a registred
dealer until he has rendered account of the old forms lying with him and
returned the balance, if any, in his hand to the authority.
(6) Every registered dealer to whom certifciate in form 31-A is
issued shall maintain in a register in form 31-C a true and correct account of
every such form. If any such form is lost, destroyed or stolen, the dealer
shall report the fact to the said auhtority immediately, shall make appropriate
entries in the remarks column of the register in form 31-C and take such othe
steps to issue public notice of the loss, destruction or theft.
(7) Any unused forms remaining in stock on the date of closure of
business or on the date of making an application for cancellation of
registration certifciate or on the date registration certifciate is cancelled
otherwise, as the case may be, shall be surendered to the issuing authority by
the registered dealer within seven days of such date.
(8) The officer to whom the forms are supplied for distribution
to the registered dealers, shall keep them in safe custody and maintain a
proper account thereof in a register in form 31-D.
(9) Notwithstanding the provisions of sub-rule (2) of rule 21,
the seller shall be deemed to have paid tax on the turnover of goods sold, if
he furnishes one copy of the certificate in Form-31A. The certificate shall be
filed along with the return in Form 10.
12. In sub-rule (4) of rule 72, for the words " written
permission of the Commercial Tax Officer", the words "written permission of the
Commercial Tax Officer or any other officer authorised by the Commissioner in
this behalf" shall be substituted.
13. In rule 74, in sub-rule (4) , for the words "thirty
days" the words "fifteen days" shall be substituted.
14 . after rule 81, the following rule shall be inserted,
namely:-
"81-A. Option to pay lump-sum amount under section 55-A.
A dealer who has opted to pay a lump sum amount in respect
of the amount of evasion of tax agreed to by him under clause (a) of section
55-A shall give an option to the auhtority conducting the investigation under
section 55, after payment of the lump-sum amount specified in the said clause.
Such option shall be given in form 65-A, at the time of requisition or
inspection under section 55."
15. In Form 2, Form 3-A, Form-4, Form 4-A, Form 5-A, Form
6, Form 11, Form 13, Form 32-A, Form 33, Form 38, Form 55, Form 61, Form 63,
and Form 64, for the words " Commercial Tax Officer", the bracket and word
"...................... (designation)" shall be substituted.
16. In Form 18, in paragraph 6, for the words "tax free
goods", the words " tax free goods which have been sold in the course of export
out of territory of India" shall be substituted.
17. .After form 31 the following forms shall be inserted
namely:-
"FORM 31-A
[See Rule 45-A (1)]
Certificate in deduction of tax at source under
sub-section (1) of
Certified that ......................... ( name of goods)
have been purchased for Rs.......................inclusive of VAT of
Rs...............................from
M/S............................................................a dealer holding
TIN....................................under the Madhya Pradesh Vat Act, 2002,
under purchase order No............dated........................./*as per
bill/cash memo/*challan No..............dated......................and an
amount of Rs...........................equal to the amount payable to the said
dealer by way of VAT has been deducted from his bill
* Strike out whichever is not applicable
FORM 31-B
[See Rule 45- A (3)]
Application for obtaining certifciate Form 31-A
To,
_________________________________
_______________________________
_____________________________________
Sor,
I___________ (Name) for or on behalf of _________________ ( Name
and address of the registred dealer) holding TIN ______________ under the
Madhya Pradesh VAT Act, 2002. Request that ..............................
(number) books of certificate Form 31-A containing 50/100 certificate in
triplicate/loose .......................... Certificate supplied to me
Date _____________________
Receive ........................ Books containing
certificate from ..................................... To
..................................
* Strike out whichever is not applicable
ACKNOWLEDGEMENT OF FORM 31-B
Received application for issuance of ....................
(number) Form 31-A from ........................... TIN
..........................on dated ................................at
................................ (time)
Form 31-A will be issued on dated
............................at.......................... (time)
FORM 31-C
[See Rule 45- A (6)]
Register to be maintained by a registered dealer
who obtains certificate Form 31-A.
(in Rupees)
FORM 31-D
[See Rule 45- A (8)]
Register of issue of blank certificate in Form
31-A.
18. After Form 65, the following form shall be inserted
namely:-
"FORM 65-A
(See rule 81-A)
Option under clause (a) of Section 55-A of the
Madhya Pradesh VAT Act, 2002
To,
------------------------------------
------------------------------------
------------------------------------
I ...................................... (Name of the dealer)
.......................................... (address) holding TIN
................. (if any) under the Madhya Pradesh Vat Act, 2002 hereby give
the option for payment of lump sum in respect of the amount of evasion of tax
agreed to by me at the time of requisition * or inspection under clause (a) of
section 55-A of said Act of
Rs...............................................(in figures)
Rs................................................... (in words) for the block
period from
..............................................to............................
The lump sum amount of Rs...................................(in figures)
Rs.................................. (in words) has been paid vide challan No.
..........................dated........................... Which is enclosed.
2. I undertake that I shall not challange the amount of evasion
of tax agreed to by me in any forum
* Strike out whichever is not applicable
Section 26-A of the Madhya Pradesh Vat Act, 2002
Book No.
..............................
S. No.
..............................
Date of issue
..............................
Name and address of the
registered dealer
.............................................................
Seal of the issuing
Authority
TIN under Madhya
Pradesh Vat Act, 2002 (if any)
.............................................................
Seal
Place .........................
Date .........................
Signature and
status
Seal
__________________
_______________________
Place __________________
*Signature of the registered dealer
______________________
Signature and
status
Seal of office
Signature of the receiving
clerk
* Strike out whichever is not
applicable
S. No.
Book No. And S. No. Of
Form 31-A
Name and full address of
the selling registered dealer
Description of goods
Quantity/weight
Value of goods without VAT
Amount of VAT deducted
Remarks
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
S. No.
Date
Name and TIN of the
registered dealer
No. of forms issued
Book No./ S. No. From
...............to..............
Signature of the dealer
Remarks
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Place
.......................................
Date
.......................................
Signature of the dealer
...............................
In exercise of the powers conferred by sub-section (1) of section 26-A of the Madhya Pradesh Vat Act, 2002 (No.20 of 2002), the State Government, hereby, notifies the follwoing goods, which are purchased on or after the date of coming into force of this notification, for the purpose of said sub-section:-
1. Soyabean
2. Mustard
2. This notification shall come into force from 5.01.08