29 vat notification No. F A -3-20-2013-1-V - (29) Bhopal Dated 08-3-2019

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Fee A TSIM HAT A WM SMTA, 230 (8) Fee wera, festie 8 ard 2019 F A 3-20/2013/1/V (29) - = ~ Bhopal, the 8th March 2019 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, the State Government, hereby, notifies that the pending assessment cases. under the Madhya Pradesh Vat Act, . 2002, (No. 20 of 2002), Central Sales Tax Act, 1956 (No 74 of 1956) - and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke -Pravesh Par Kar Adhiniyam, 1976 (No. 52. of 1976),of the registered dealers, for the first quarter of year 2017-2018 shali be deemed to have'been made for the purpose of sub-section (1) of section 20 of the Madhya Pradesh Vat Act, 2002 subject to the requirements,. ‘restrictions and. conditions, mentioned in the following scheme :- | . 1. The class of registered dealers: = - The pending assessment cases of the registered dealers under Madhya Pradesh Vat Act, 2002(No. 20 of 2002), Central ‘Sales Tax Act, 1956 (No 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke’ Pravesh Par Kar Adhiniyam, 1976 - for the period from. 1st April, 2017 to 30th June, 2017, ~ excluding the following registered dealers : (a) The registered dealers, who continue to be liable to pay tax under Madhya Pradesh VAT Act, 2002 or under Central Sales Tax Act, - 1956 ‘during 1st July, 2017 to 31st March, 2018 due to their dealing in non-GST goods, ie. Petroleum ' Crude, High Speed Diesel, Motor Spirit (commonly known as Petrol), Natural Gas, Aviation’ Turbine Fuel and alcoholic | liquor for human consumption. Trager waa, fee 8 Arf 2019 230 (9) (b) Such Industrial units 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. (c) The dealers in whose cases tax evasion has been detected for the period 1st April, 2017 to 30th June, 2017. (d)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. _ (e)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. . (g)In case refund of any kind is due to him under VAT Act, 2002 or Central Sales Tax Act, 1956 or the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, (a) The registered dealer, who has filed FORM GST TRAN- 1 under Madhya Pradesh | Goods and Service Tax Act, 2017 (19 of 2017). . Acts and the assessment year : Pending assessment cases. under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), Central Sales Tax Act, 1956 (No 74 of 1956) and the | Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1956) for first. quarter of the year 2017-18. 230 (10) Teager Tea, aie s Ard 2019 3. Application:- An application shall be submitted separately in Form-'A', 'B' or 'C' under the Vat Act, 2002 Central Sales Tax Act 1956 and Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976. _ Time limit for submission of the application and the - competent officer: An application shall be submitted by the eligible dealer within 90 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 first quarter of the year 2017-18 is pending. . The documents to be enclosed with the application:- (1) On every y application a court fee stamp of Rs.5/- shall be affixed. (2) Acopy of challan in proof of payment of amount of tax and interest if any, paid for relevant year. (3) Alist of sales and purchases for the assessment period shall be submitted with the application under Vat Act “as per sub-rule (2) of rule 21 of 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 2017-18 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 Fee Tas, fais s arf 2019 230 (11) Accountant. However a dealer whose annual turnover - exceeds Rs. 10 crore shall submit such audit report in form 41-A.as per sub-rule (1) of rule 54 of Vat Rules, (5) ‘The declaration Form as Form C/Form F/Form E- 1 /Form E-2/ Form H/ Form I prescribed for exemption of tax and concessional rate of tax under the Central Sales Tax Act 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. 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 i 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. 230 (12) qe tea, aia 8 Ard 2019 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. 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. 7 | 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. Appropriate instructions for the implementation of the scheme may. be issued by the Commissioner, Commercial Tax. meager tsa, fers s Arf 2019 230 (13) FORM-A Application under the Notification no. ---------------- dated ----------- for the assessment case of year 2017-18 (first quarter) under Madhya Pradesh Vat Act, 2002 - The Assessing Authority, (Officer) od Name and address of Dealer (TIN) Taxpayers Identification No 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 first quarter of the year 2017-18, If "Yes" then attach copy of notice. Description and date of compliance of such notice , oo Gross turnover Deductions:- ~ installation separately charged. (a) } Cost of freight or delivery or {b) | Amount of cash discount (c) | Amount of sales return within six months. (a) | 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) Taxable Turnover (5-6) ~~ Rate wise classification of taxable turnover Rate of tax _ | TotalSales Tax payable 25 percent 230 (14) Reaver wsraa, feria 8 Arf 2019 20 percent 16 percent 15 percent 14 percent 5 percent 4 percent 1 percent other rate, if any, Total Purchase Tax Rate Taxable purchase price | Purchase tax payable 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 Ree Tea, fee 8 APA 2019 230 (15) 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 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 year 2016-2017 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. | Remaining amount payable (11-14) 18. | Amount of interest (if payable) according to section 18{4)(a) 19. | Amount of penalty (if payable) according to section 18(4}(b) Total amount of tax, interest and penalty payable (174+18+19) 21. | Arnount deposited by challan (if deposited previously) 22. | Amount of TDS Certificates (Attach TDS Certificates) . 23. -Amount of refund adjustment order (RAO No.) 230 (16) Fee was, fers s art 2019 24. | Total amount deposited (21+22+23) 25. | Remaining additional demand (20-24) 26. | Amount of refund, if any 27. | Amount of refund due to brought forward Input tax rebate 28. | Specify the reasons of difference as shown in the amounts of column 13 and column 27 29. | 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. t Sere SETTLER RONSON SN Place: : Signature Date: Name of Firm ---------------—--"= aes uaa, aia s art 2019 230 (17) To, FORM-B Application under the Notification no. ---------------- dated --------- ~ for the assessment case of year 2017-18 ( first quarter) under Central Sales Tax Act. The Assessing Authority, (Officer) Dealer's name and address TIN (Taxpayers Identification No) 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 first quarter of the | financial year 2017-18. if “Yes" then attach copy of notice. : Description and date of compliance of such notice Gross Inter State sales - 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: Taxable sales (5-6) 1 Rate wise classification of taxable sales Description : Sales turnover Rates of tax Amount of tax declarations (as per list} ras 2 Sales without 'C' Form declaration 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, 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) hereby verify that the above facts are true to t he best of my knowledge and belief. Place: , Signature ~--------------------2---—-——--- = Date: © Name of Flin ---s-seenneeneennnnennenmnnnnt> To, Tee Usa, feat 8 art 2019 FORM-C Application under the Notification no, ---------------- dated ----------- for the assessment case of financial year 2017-18( first quarter) under Entry Tax Act. 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 respcet of Yes/No — first quarter of financial year 2017-18. If "Yes" then attach copy of notice. 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 (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 It! goods | for resale oe | (8) | Other deductions (Give details and evidence thereof) . (9) | Total deductions 7 | Taxable purchase price (5-6) _ 3 Calculation of tax on taxable purchase Rate Taxable purchase Tax Payable 230 (20) Ree tea, feats s Art 2019 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+121) 13 | Set off (If any) - ; -44 | 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, ifany 20 | Amount deposited at the time of application (specify challan number ‘and | date} co l - Proprietor/Partner/Director of above facts are true to the best of my knowledge and belief. hereby verify that the " Place: , Signature ceecercacterenenerrcsecstenmumeneeene nat Date: oe Name of Fim 2a By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.