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Chapter
I |
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1 |
Short
title, extent and commencement |
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2 |
Definitions |
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Chapter
II |
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3 |
Appointments |
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4 |
Constitution
of the Appellate Board and its functions |
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Chapter
III |
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5 |
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 |
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6 |
Initiation
of proceedings for determination of liability
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7 |
Manner
of proving payment of tax by the contractor and
the principal or the commission agent |
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Chapter
IV |
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8 |
Composition
of tax |
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9 |
Claiming
by or allowing to a registered dealer rebate of
input tax under sections 14 and 73 |
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9 A |
Determination of value of land and market value under Section 9-B. |
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Chapter
V |
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10 |
Period
for making an application for grant of registration
certificate under section 17 |
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11 |
Application
for grant of registration certificate |
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11 B |
Application for grant of enrolment certificate under Section 9-B. |
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12 |
Grant
of Registration Certificate |
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13 |
Grant
of duplicate copy of registration certificate
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14 |
Supply
of certified copies of registration certificate
and its exhibition |
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15
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16
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17 |
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18 |
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19 |
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20 |
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Chapter
VI |
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21 |
Returns
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21 A |
Returns by a builder under Section 9-B. |
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22 |
Monthly
Returns |
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23 |
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24 |
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25 |
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26 |
Notice
under sub-section (5) of section 18 |
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27 |
Production
of documents |
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28 |
Manner
of tax audit |
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29 |
Notice
under sub-section (4) of section 20 |
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30 |
Selection
of dealers for re-assessment under sub-section
(2) of section 20 A |
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31 |
Manner
of assessment, re-assessment and imposition of
penalty |
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32 |
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 84
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33 |
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34
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Assessment
case record |
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35 |
Enrollment
of tax practitioners |
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36 |
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37
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Method
of payment |
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38
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Fraction
of a rupee to be rounded of |
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38 A |
Restrictions and conditions subject to which the tax payable by a registered dealer shall be deemed to have been paid |
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39
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40
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41
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42
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Notice
for recovery of modified amount under sub-section
(12) of section 22 |
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43
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Report
of recovery of tax, penalty or any other amount
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44
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Notice
of demand and payment of tax in advance of assessment
and the manner of its payment |
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45 |
Payment
of sums deducted under section 26, and issue of
a certificate under section 27 |
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45 A |
Deduction of tax at source and issue of certificate under section 26-A. |
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46 |
Notice
for recovery from third parties |
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46 A |
Higher authority for the purpose of sub-section (1) of Section 34 |
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47 |
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
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Chapter
VII |
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48 |
Refund
payment order |
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49 |
Refund
adjustment order |
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50 |
Submission
of refund adjustment order with the returns
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51 |
Intimation
of book numbers |
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52 |
Order
sanctioning interest on delayed refund |
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53 |
Interest
payment order |
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Chapter
VIII |
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54 |
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
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55 |
Particulars
required in a bill, invoice or cash memorandum
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Chapter
IX |
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56 |
Delegation
of Commissioner's powers |
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57 |
Service
of notice, summons and orders |
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Chapter
X |
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58 |
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59 |
Stay
of recovery of the remaining amount |
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60
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Summary
rejection |
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61 |
Hearing
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62 |
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63 |
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64 |
Fees
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65 |
Notice
for rectification of mistake under section 54
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Chapter
XI |
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66 |
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67 |
Request
requisiting the services of a police officer
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68 |
Retention
of seized books of accounts, registers and documents
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69 |
Form
of notice and Procedure for release or disposal
by way of sale of goods seized under sub-section
(6) of section 55 |
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70 |
Establishment
of check posts and erection of barriers |
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71 |
Submission
of declaration in case of a person |
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72 |
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73 |
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74 |
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75 |
Procedure
for obtaining and keeping record of the declaration
form 49 |
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76 |
Transit
of goods by road through the state and issue of
transit pass |
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77 |
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78 |
Intimation
to be given by clearing, forwarding, booking agent,
dalal and person transporting goods |
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Chapter
XII |
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79 |
Issue
of tax clearance certificates |
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80 |
Procedure
for determination of disputed questions under
section 70 |
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81 |
Option to pay a lump-sum amount in lieu of penalty
levied under section 21, 52, 55 and 57 |
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81 A |
Option to pay a lump-sum amount under section 55-A |
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82 |
Claiming by or allowing to a registered dealer rebate
of input tax under section 73 |
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83 |
Acceptance of declaration or certificate |
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84 |
Imposition of penalty for breach of rules |
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84 A |
Electronic filing |
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85 |
Repeal |
VAT
Rules - Madhya Pradesh 
