The Government of Madhya Pradesh on May 04, 2023, issued an amendment in the Madhya Pradesh Vat Rules, 2006.
The following amendments have been stated:
• In rule 21 which specifies ‘Return’, for sub-rule (2-A), the following sub-rule has been substituted, namely:-
"(2-A) Notwithstanding anything to the contrary contained in sub-rule (2), a registered dealer, who predominantly sells petrol and diesel as mentioned in Part III-A of Schedule-II of the Act, purchased within the State of Madhya Pradesh from any of the oil companies notified under sub-section (2) of section 9 of the Act, after payment of tax payable under the Act, shall pay tax in the manner provided in rule 36 and furnish an annual return in Form 10 along with a copy of challans as proof of such payments within thirty days of the expiry of the year.".
This amendment shall be deemed to have come into force from April 01, 2023.
[Notification No. CT-4-0003-2022-Sec-1-V(CT)(15)]
