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MADHYA PRADESH VAT RULES, 2005

 

MADHYA PRADESH VAT RULES, 2005
 
TABLE OF CONTENTS
 
 
Rules
Particulars
 
 
CHAPTER 1
  1.  
Short Title and commencement
 
  1.  
Definitions
 
 
CHAPTER II
  1.  
Appointments
 
  1.  
Constitution of the Appellate Board and its functions
 
 
CHAPTER III
  1.  
Limit of turnover under sub-section (1) of section 5 and limit of aggregate amount of purchase prices under clause (b) of sub-section (2) of section 10:-
 
  1.  
Initiation of proceedings for determination of liability
 
  1.  
Manner of proving payment of tax by the contractor
 
 
CHAPTER IV
  1.  
Composition of tax
 
  1.  
Claiming by or allowing to a registered dealer or a person other than a registered dealer rebate of input tax under sections 14
 
 
CHAPTER V
  1.  
Period for making an application for grant of registration certificate under section 17
 
  1.  
Application for grant of registration certificate
 
  1.  
Grant of Registration Certificate
 
  1.  
Grant of duplicate copy of registration certificate
 
  1.  
Supply of certified copies of registration certificate and its exhibition
 
  1.  
Information under Sub-section (8) of section 17
 
  1.  
Amendment of registration certificate
 
  1.  
Information on the death of a dealer
 
  1.  
Cancellation of registration certificate under sub-section (10) of section 17
 
  1.  
Submission of registration certificate for cancellation
 
  1.  
Furnishing of security under clause (a) of sub-section (12) of section 17
 
 
CHAPTER VI
  1.  
Returns
 
  1.  
Monthly Returns
 
  1.  
Revised returns
 
  1.  
Terms and conditions subject to which exemption to any dealer from furnishing returns may be granted.
 
  1.  
Terms and conditions subject to which permission to furnish return for different period may be granted
 
  1.  
Notice under sub-section (5) of section 18
 
  1.  
Production of documents
 
  1.  
Manner of tax audit
 
  1.  
Notice under sub-section (4) of section 20
 
  1.  
Selection of dealers for re-assessment under sub-section (2) of section 20 A
 
  1.  
Manner of assessment, re-assessment and imposition of penalty
 
  1.  
Notice under sub-section (6) of section 17, sub-section (8) of section 24, sub-section (2) of section 40, sub-section (6) of section 55 and rule 81
 
  1.  
Form of order of assessment and/or penalty
 
  1.  
Assessment case record
 
  1.  
Enrollment of tax practitioners
 
  1.  
Payment of tax
 
  1.  
Method of payment
 
  1.  
Fraction of a rupee to be rounded of
 
  1.  
Reconciliation of payments
 
  1.  
Notice of demand for payment of any sum due under the Act
 
  1.  
Recovery of tax, penalty, interest or any other sum payable under the Act.
 
  1.  
Notice for recovery of modified amount under sub-section (12) of section 24
 
  1.  
Report of recovery of tax, penalty or any other amount
 
  1.  
Notice of demand and payment of tax in advance of assessment and the manner of its payment
 
  1.  
Payment of sums deducted under section 26, and issue of a certificate under section 27
 
  1.  
Notice for recovery from third parties
 
  1.  
Procedure for forfeiture of the amount collected by way of tax in contravention of the provisions of sub-section (1) of section 35 and for refund of such amount
 
 
CHAPTER VII
  1.  
Refund by cheque or by refund payment order
 
  1.  
Refund adjustment order
 
  1.  
Submission of refund adjustment order with the returns
 
  1.  
Intimation of book numbers
 
  1.  
Order sanctioning interest on delayed refund
 
  1.  
Interest payment order
 
 
CHAPTER VIII
  1.  
Furnishing of audit report by certain dealers and conditions for requiring a dealer or class of dealers to maintain accounts in different form and manner
 
  1.  
Particulars required in a bill, invoice or cash memorandum
 
 
CHAPTER IX
  1.  
Delegation of Commissioner's powers
 
  1.  
Service of notice, summons and orders
 
 
CHAPTER X
  1.  
Filling of memorandum of appeal
 
  1.  
Stay of recovery of the remaining amount
 
  1.  
Summary rejection
 
  1.  
Hearing
 
  1.  
Notice to person likely to be affected adversely
 
  1.  
Supply of copy of order to the appellant and the officer concerned
 
  1.  
Fees
 
  1.  
Notice for rectification of mistake under section 54
 
 
CHAPTER XI
  1.  
Production of documents and furnishing of information by dealers
 
  1.  
Request requisitioning the services of a police officer
 
  1.  
Retention of seized books of accounts, registers and documents
 
  1.  
Form of notice and Procedure for release or disposal by way of sale of goods seized under sub-section (6) of section 55
 
  1.  
Establishment of check posts and erection of barriers
 
  1.  
Submission of declaration in case of a person
 
  1.  
Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (3) of section 57
 
  1.  
Inspection and search of a vehicle transporting goods
 
  1.  
Procedure for seizure and release of goods / vehicle and disposal of good by sale
 
  1.  
Procedure for obtaining and keeping record of the declaration form 49
 
  1.  
Transit of goods by road through the state and issue of transit pass
 
  1.  
Particulars to be given in the documents required to be carried by a transporter under sub-section (2) of section 60.
 
  1.  
Furnishing of a declaration under sub-section (1) of section 61
 
  1.  
Intimation to be given by clearing, forwarding, booking agent, dalal and person transporting goods
 
 
CHAPTER   XII
  1.  
Issue of tax clearance certificates
 
  1.  
Procedure for determination of disputed questions under section 70
 
  1.  
Option to pay a lump-sum amount in lieu of penalty levied under section 21, 52, 55 and 57
 
  1.  
Claiming by or allowing to a registered dealer rebate of input tax under section 73
 
  1.  
Acceptance of declaration or certificate
 
  1.  
Imposition of penalty for breach of rules
 
  1.  
Repeal
 

 
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