State of Madhya Pradesh - Act
The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
MADHYA PRADESH
India
India
The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
Rule THE-M-P-STHANIYA-KSHETRA-ME-MAL-KE-PRAVESH-PAR-KAR-NIYAM-1976 of 1976
- Published on 8 December 1976
- Commenced on 8 December 1976
- [This is the version of this document from 8 December 1976.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title and commencement.
2. Definitions.
3. [ Claiming of deductions and set off under the first proviso to sub-section (1) of Section 3. [Substituted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]
- For determining the tax payable under sub-section (1) of Section 3, the dealer shall show in the return in Form VII the value of goods specified in Schedule II and the value of goods specified in Schedule III which are intended to be used by him [as raw materials or as incidental goods] or as packing material or as material for use in the execution of works contracts and if in respect of the entry of any of these goods no tax is payable under the proviso to sub-section (1) of Section 3 the value of goods in regard to which such tax is not payable in accordance with such proviso, shall be shown in the return as deductions. If the tax is not payable in accordance with the above proviso at the time of the entry of the goods, the deduction shall be claimed in the period during which the entry was effected. If the tax is not payable under the proviso for the reason that after their entry they have been disposed of in the manner as specified in the proviso, the deductions may be claimed in the period in which such goods were so disposed of subsequently.]4. [ Concessional rate of tax under the first proviso to sub-section (1) of Section 4 and claiming of set off under the second proviso thereof. [Substituted by Notification No. 3729-6750-ST-V, dated 24-11-1977.]
5.
[x x x] [Omitted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]6.
[xxx] [Omitted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]7. [ Manner of issue of bill, cash memo or invoice under Section 7. [Substituted by Notification No. 5-2-1979-(12)-V-ST, dated 27-4-1979.]
- A registered dealer required to issue a bill, cash memo or invoice under sub-section (1) or sub-section (2) of Section 7 shall, for each sale of local goods effected by him to another registered dealer, issue a bill, cash memo or invoice after recording therein the statement referred to in sub-section (1) of Section 7. The statement may be recorded by affixing a rubber stamp and, as far as may be, read as follows :-"Local goods for...................(enter here name of local area), entry tax not paid."Every such dealer shall also maintain the counterfoil or duplicate of each of such bill, cash memo or invoice and preserve it till the completion of assessment.]7A. [ Procedure for composition under Section 7-A. [Inserted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]
| Rs. | ||
| (a) | Gross turnover of local goods | ................................................ |
| (b) | Deduct- | |
| (i) Sales outside the State | ................................................ | |
| (ii) Sales in the course of inter-State trade or commerce | ................................................ | |
| (iii) Sales in the course of export out of the territory ofIndia | ................................................ | |
| Total of (b) | ................................................ | |
| (c) | Sales within Madhya Pradesh [(a)-(b)] | ................................................ |
| (d) | Less-Sales likely to have taken place in the local area inrespect of which the goods are local goods to be calculated inthe manner laid down in clause (ii) | ................................................. |
| (e) | Sale price of local goods in respect of which compositionmoney is payable | .................................................. |
| (f) | Composition money payable to be computed on (c) above at therate specified in Schedule II read with Rule 4. | .................................................. |
8. Furnishing of returns.
8A. [ Electronic filing of return. [Inserted by Notification No. A-3-20-09-1-V (58), dated 12-5-2010.]
9. [ Payment of tax, penalty etc. [Substituted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
10. Form of order of assessment.
- The order of assessment under the act shall be in [Form X or Form X-B, as the case may be] [Substituted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.].11. [ Enrolment by persons liable to pay tax under sub-section (2) of Section 3. [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
11A. [ Intimation to be given by persons contracting out works. [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
11AA. [ Payment of entry tax under Section 3-A in respect of entry into a local area of motor vehicles, furnishing of returns and assessment. [Substituted by Notification No. A-5-3-1999-ST-V (8), dated 2-3-2001.]
11B. [ Authority and the manner for assessment of tax under sub-section (2) of Section 3. [Inserted by Notification No A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
- Tax under sub-section (2) of Section 3 shall be assessed by the Commercial Tax Officer appointed under Section 3 of the [VAT Adhiniyam] having jurisdiction over the local area in which the person liable to payment of tax under sub-section (2) of Section 3 effects entry of goods in the manner prescribed under the [VAT Adhiniyam] [Substituted by Notification No. A-5-1-2006-1-V (72), dated 31-10-2006.] and the [VAT Niyam] [Substituted by Notification No. A-5-1 -2006-1 -V (72), dated 31-10-2006.] for a dealer.]11C. [ Appeal or revision against the order of assessment of tax under sub-section (2) of Section 3. [Inserted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
- The provisions of appeal and revision laid down in the [VAT Adhiniyam] and the rules made thereunder shall apply to an order of assessment under sub-section (2) of Section 3 in the same manner as they apply to an order of assessment in respect of a dealer under the said Act and the rules.]12. Claiming of set off under Section 19.
- A dealer who is entitled to a set off under Section 19 in respect of the entry of goods into a local area, shall claim such set off in his return in Form VII.12A. [ Refund payment order. [Inserted by Notification No. A-5-15-79 (7)-ST-V, dated 3-2-1981.]
- When an order directing the refund of any amount has been made, refund shall be made by issue of a refund payment order in Form X-A.]13. Furnishing of declaration under Section 21.
- The declaration under Section 21 shall be in Form XIII and shall be furnished to the appropriate Commercial Tax Officer or the Assistant Commercial Tax Officer in charge of a sub-circle.14. Repeal.
- The Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Niyam, 1976 published in the "Madhya Pradesh Gazette" (Extraordinary) on the 3rd August, 1976, under this Department Notification No. 2872-2846-V-ST, dated the 3rd August, 1976 are hereby repealed.Form IDeclaration[See Rule 4(1) (iii) [x x x] [Substituted by Notification No. 3729-6750-V-ST, dated 24-11-1977.]]I,........................., a dealer of...............local area holding registration certificate No...................under the Madhya Pradesh [VAT Adhiniyam] [Substituted by Notification No. A-5-1-2006-1-V (72), dated 31-10-2006.], hereby declare that the undermentioned goods have been purchased by me for Rs (in figures) Rs............................(in words) from Shri ........................ a dealer of local area holding registration certificate No...................under the Madhya Pradesh [VAT Adhiniyam] [Substituted by Notification No. A-5-1-2006-1-V (72), dated 31-10-2006.], under purchase order No....................dated................, as per *bill/cash memo/challan No. ................. dated .................. and further declare that the said goods are for use by me as raw material [in any of the local areas of...............] [Substituted by Notification No. 3729-6750-V-ST, dated 24-11-1977.].I further declare that the said goods are specified in my registration certificate as raw material and that my said certificate of registration was in force on the date of aforesaid purchase of goods.(Mention here particulars of goods)Particulars of bill/cash memoDate............No..............Amount...................Signature of dealer orhis authorised agent.*Strike out whichever is not applicable.[form II] [Inserted by Notification No. 5-2-79(12)-V-ST, dated 27-4-1979.]Declaration[See Rule 4 (2) (iv) (c)]I, ...................... a dealer holding Registration Certificate No. ............... under the [VAT Adhiniyam] [Substituted by Notification No. A-5-1-2006-1-V (72), dated 31-10-2006.] in......................... local area in............. Circle hereby declare that I have sold in the local area of.............goods specified in Schedule II (other than those specified in Serial Nos. 3. 13 and 14 thereof) to the Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976, the particulars of which are given below to................ a dealer holding Registration Certificate No................ under the [VAT Adhiniyam] [Substituted by Notification No. A-5-1-2006-1-V (72), dated 31-10-2006.] of........... local area in ...............Circle.2. I further declare that on the goods sold by me to the aforesaid dealer I paid entry tax at full rate under the said Act.
Particulars of goods sold| SI. No. | Date of Sale | Description of goods | Quantity | Value | Remarks |
| (1) | (2) | (3) | (4) | (5) | (6) |
Part 1 – Total purchase/market value 1. Total purchase value of goods (including expenses)
2. Total Market value of goods acquired or obtained otherwise than by way of purchase
3. Total (1 + 2)
Part 2 – Deductions 1. Purchase/market value of local goods
2. Purchase/market value of goods specified in Schedule I
3. Purchase/market value of goods exempted from entry tax under Section 10
4. Purchase value of goods specified in Schedule II, other than local goods, purchased from a registered dealer on which entry tax is paid or payable by the selling registered dealer
5. Purchase/market value of goods specified in Schedule II, other than local goods and the goods purchased from a registered dealer on which entry tax is paid or payable by the selling registered dealer, which after entry into a local area-
6. Purchase/market value of goods specified in Schedule III entered for resale.
7. Purchase/market value of goods specified in Schedule III entered for consumption or use but disposed of in any other manner
8. Purchase/market value of goods on which tax is payable under Section 4-A
9. Any other deduction (please specify)
10. Total (1 to 9)
Taxable quantum on which entry tax is payable (3 of Part 1-10 of Part 2)Part 3 – Breakup of taxable quantum {|
|-| S. No.| Description of goods/code| Taxable quantum| Rate of tax| Amount of tax|-||||||-|| Total|}Part 4 – Entry tax payable under Section 4-A {|
|-| S.No.| Description| Taxable quantum| Rate of tax| Amount of tax|-| 1| Purchase/market value of goods on which tax ispayable under sub-section (1)||||-| 2.**| Purchase value of goods on which tax is payableunder proviso to sub-section (1)||||-| 3| Total value of goods taxable under Section 4-A(1+2)||||}**Rate of tax for this taxable quantum shall be the difference of rate notified under Section 4-A and the rate at which tax is paid under Section 3 at the time of purchase.Part 5 – Composition money payable by manufacturer opting for composition under Section 7-A
1. Gross turnover of local goods
2. Deduct
3. Sales within Madhya Pradesh (1-2)
4. Sales likely to have taken place in the same local area in respect of which goods are local goods
5. Sale price of local goods in respect of which composition money is payable (3-4)
6. Composition money payable
Part 6 – Set Off {|
|-| Purchase value of goods on which tax is paid atfull rate| Rate at which tax is paid| Rate at which tax is payable| Difference of rate claimed as set-off (2-3)| Amount of set-off|-| (1)| (2)| (3)| (4)| (5)|-||-|| Total||}Part 7 – Tax Payable 1. Tax payable (Part 3).
2. Tax payable under Section 4-A (3 of Part 4).
3. Composition money payable (6 of Part 5).
4. Total amount payable (1 +2 + 3).
5. Amount of set off (Part 6).
6. Balance amount payable (4-5).
7. Interest for late payment (if any).
8. Total amount payable (6 + 7).
9. Deposited by challans.
10. Refund Adjustment Order (if any).
11. Total credit (9 + 10).
12. Balance payable (if any) (8 - 11).
13. Excess credit (if any) (11 - 8)
Payment detail| Name of Bank | Branch | Challan No. | Challan Date | Period | Amount |
| Total |
| Refund Adjustment Order No. | Refund Adjustment Order Date | Amount | Challan No. & date (if any) |
| Name of Dealer | TIN | Refund Adjustment Order No. | Refund Adjustment Order Date | Amount |
| Return for the month/quarter/year.............of F.Y. | Signature of Receiving Official (Employee ID.............) |
| Submitted on : | |
| Delay (if any) (in days) : | |
| Return entered into application software on : | Signature of Data Entry Official (Employee ID.............) |
| Return Receipt Number.......................... | |
| Date............. | |
| Quarter/Month/Year of F.Y. | TIN : 23....... |
| Name of the Dealer and address | |
| (Affix seal) | |
| Circle Office | Signature of Receiving Officer (Employee ID...............)] |
2. I further declare that if any time I enter any goods specified in Schedule II to the said Adhiniyam in the course of my business in the said local area(s) for the purposes specified in clause (a) of sub-section (1) of Section 3 or enter any goods specified in Schedule III to the said Adhiniyam, in the said local area(s) by way of import from any place outside the State of Madhya Pradesh or other than by way of purchase within the State of Madhya Pradesh for the purposes specified in clause (b) of sub-section (1) of Section 3, I shall send previous intimation thereof to the appropriate Commercial Tax Officer.
Place...........................Date......................Signature..............Status........................][Form VII-AA] [Inserted by Notification No. A-5-1-2006-1-V (72), dated 31-10-2006.]List of Declaration[See Rule 8(1-A)]| S.No. | Date of issue by the purchaser/seller | Declaration Form *I/II/Appendix | Declaration No. and date | Name and address of the *Purchaser/Seller |
| (1) | (2) | (3) | (4) | (5) |
| No. and date of order (if any) | Description of goods | Value of goods | Purchaser's/Seller's *Cash memo/Bill/Invoice No.and date | No. and date of *bilty/railway receipt |
| (6) | (7) | (8) | (9) | (10) |
1. ..........................................................................
2. ..........................................................................
3. ..........................................................................
Particulars of works contract-| Name and address of the place where work isexecuted | Nature of the work contracted | Date of commencement of the work contracted | Name of parties to the contract | Value of the contract | Period of validity of the contract |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1. Value of goods notified under sub-section (2) of Section 3entered into the local area during the period for consumption,use or sale. | Purchase value | Market value |
| 2. Deduction in respect of goods notified under sub-section(2) of Section 3 that have already been subjected to entry tax orthat entry tax is liable to be paid by any other person ordealer. | ............. | ............ |
| 3. Taxable quantum on which entry tax is payable. | .............. | ............ |
| 4. Rate-wise breakup of taxable quantum. | Rate of tax at (indicate the rate applicable).Rs. Rs. Rs. Rs. | |
| 5. Entry tax payable. | ||
| 6. Entry tax paid with Challan No. and date. | ............ | ........... |
| Type of vehicle | Model | Engine No. | Chassis No. | Registration No. | Amount Rs. |
1. Total purchase/market value.
2. Deductions.
3. Taxable quantum on which entry tax is payable (1-2).
4. Entry tax payable.
5. Total value of goods taxable under Section 4-A.
6. Entry tax payable under Section 4-A.
7. Composition money payable by manufacturer opting for composition under Section 7-A.
8. Interest for late payment (if any).
9. Total amount payable (4 + 6 + 74-8)
10. Amount of set-off.
11. Deposited by challans.
12. Refund Adjustment Order (if any).
13. Total credits (10 + 11 + 12).
14. Balance payable (if any) (9 - 13).
15. Excess credit (if any) (13 - 9).
DeclarationI................(name) being.........of the above business firm do hereby declare that the information and particulars given in the return which has been transmitted electronically by me vide acknowledgment number mentioned above are true and correct to the best of my knowledge and belief.Place...........Date....................................Signature of the dealerNote. - This Form shall be signed by any such person as prescribed in sub-rule (1) of Rule 11 of Madhya Pradesh VAT Rules, 2006.| Return verification Form for the year/quarter/month.............of F.Y. | Signature of Receiving Official (Employee ID.............) |
| Submitted on : | |
| Entered into application | |
| software on :................ | Signature of Data Entry Official (Employee ID.............) |
| Return Verification Form Receipt Number.......................... | |
| Date............. | |
| Year/Quarter/Month of F.Y. | TIN : 23....... |
| Name of the Dealer and address | |
| (Affix seal) | |
| Circle Office | Signature of Receiving Officer (Employee ID...............)] |
| SI. No. | Name of the Goods | Opening Stock (in Rs.) | Purchased, acquired, obtained during the year (inRs.) | Disposal during the year | Closing balance at the end of the year (in Rs.) |
| (1) | (2) | (3) | (4) | (5) | (6) |