MPVKN 19

धारा 19 · Returns

(1)

(a)

subject to the provisions of Rule 20, every registered dealer other than a registered dealer specified in clause (b) shall furnish to the appropriate Commercial Tax Officer for each quarter of a year a return in Form 12 within thirty days from the date of expiry of the quarter to which the return relates. Each of such returns shall be accompanied by a treasury receipted challan in Form 39; and

(b)

Every registered dealer-

(i)who is an importer or a manufacturer and whose gross turnover in a year does not exceed rupees ten lacs; or

(ii)who is neither an importer nor a manufacturer and whose gross turnover in a year does not exceed rupees forty lacs, and who is eligible for assessment under the provisions of sub-section (2) of Section 27 shall for each year furnish a return in Form 12 [within the period prescribed under the said sub-section] [Substituted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 for the words 'within thirty days of the expiry of the year to which the return relates' (w.e.f. 9-2-99).].

(c)

A registered dealer having more than one place of business in the State shall submit a consolidated return in Form 12 for all the places of business and also a return in the same form separately for each of his places of business in the State in the same manner within the said period of thirty days. Each such return shall be accompanied by treasury receipted challan in Form 39 in respect of payment of tax made m accordance with the provisions of clause (b) of sub-rule (2) of Rule 37:

Provided that,-

(i)

a registered dealer having more than one place of business in the State shall attach only one copy of the receipted challan in the above form showing the payment of tax due according to the consolidated return;

(ii)

only one return shall be furnished for the broken period of a quarter, other than the fourth quarter of any year, ending first after the date on which the dealer becomes liable to pay the tax and the quarter immediately following; and

(iii)

where a registered dealer specified in clause (a) has been permitted by the Commissioner to furnish a return in Form 12 for any period other than a quarter, he shall furnish such return by such date as the Commissioner may direct.

(2)

Every registered dealer required to pay tax every month in accordance with the provision of sub-rule (2) of Rule 37 shall furnish, along with the return in Form 12 required to be furnished under sub-rule (1), a statement in Form 13.

(3)

Notwithstanding anything contained in sub-rule (1), if on the application of any registered dealer having more than one place of business in the State, the Commissioner is satisfied that submission of separate return under sub-rule (1), is not necessary he may, by an order in writing exempt such dealer from submitting such returns with effect from such date as may be specified in the order.

(4)

(a)

Every registered dealer required to furnish returns under clause (a) of sub-rule (1) shall along with the statement in Form 20 to be furnished under sub-rule (5), furnish-

(i)list of sales of raw material and/or incidental goods against declaration in Forms 32, 33 and 34;

(ii)list of sales of goods referred to in sub-rule (iii) of clause (w) of Section 2 against a declaration in Form 26;

(iii)list in Form 14 showing purchases made on declaration in Forms 26, 27, 32, 33 and 34;

(iv)list of sales on declaration in Form 27 of goods specified in Part II of Schedule II other than those referred to in sub-clause (iii) of clause (w) of Section 2;

(v)list showing the names of persons from whom certificates under Rule 35 have been obtained;

(vi)statement in Form 15 showing the dispatches of tax paid goods by a principal to an adatiya for sale in his adat;

(vii)statement in Form 16 showing receipts from a principal of tax paid goods by an adatiya for sale in his adat;

(viii)statement in Form 17 by a principal showing the dispatch of taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods to an adatiya for sale in respect of which the principal is liable to pay tax;

(ix)statement in Form 18 by an adatiya showing the receipts from the principal of taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods in respect of which the principal is liable to pay tax.

(b)

the list and/or statement required to be furnished by the dealer under clause (a) shall be for the period to which the statement in Form 20 relates.

(c)

the statement in Form 19 of the goods imported from outside the State of Madhya Pradesh shall be furnished along with the quarterly return.

(5)

Every registered dealer specified in sub-rule (1) shall furnish a statement in Form 20 in duplicate giving a ratewise opening and closing balance of the stock of his goods within ninety days of the close of the year.

(6)

[ Notwithstanding anything contained in clause (a) of sub-rule (4), every registered dealer shall furnish a statement in Form. 20-A, in duplicate, giving a ratewise opening and closing balance of his stock of goods, [for the month of March, 2003] [Inserted by Notification A-5-6-2000-ST-V (10), dated 5-2-03.], within thirty days of the close of the month.]

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