Madhya Pradesh State Government has issued a notification, effective June 3, 2025, under Sub-Section (1-B) of Section 20-A of the Madhya Pradesh VAT Act, 2002, to streamline assessments for registered dealers, primarily retail petrol, diesel, and Compressed Natural Gas (CNG) outlets. For the assessment year 2023-24, cases pending under the MP VAT Act, 2002, Central Sales Tax Act, 1956, and the Madhya Pradesh Motor Spirit/High Speed Diesel Upkar Adhiniyam, 2018, will be deemed completed. This provision applies to dealers who purchase fuel after paying tax/cess from notified oil companies or other registered dealers within the state. Certain dealers are ineligible, including those with detected tax evasion for 2023-24, those who failed to comply with notices for additional tax or tax audit findings, or those claiming refunds for the relevant year. Eligible dealers must submit a separate application in specified forms (A, B, C, or D) for each applicable Act within 90 days of the notification’s publication to their respective Assessing Officer. Required documents include proof of tax/interest payment, and for dealers with over Rs. 2 crore turnover, an Income Tax audit report if not already submitted. The process involves an opportunity for the applicant to rectify errors, after which the application is accepted and assessment deemed complete. Non-compliance or absence at hearing will lead to application rejection. Acceptance is presumed if no communication is received within 30 days of application.
Madhya Pradesh Gazette
Published by
(extraordinary) authority
Bhopal, Tuesday, dated June 3, 2025- Jyeshtha 13, Shaka 1947
Commercial Tax Department
Ministry, Vallabh Bhawan,
Bhopal, dated 3rd June 2025
CT/4/2/0001/2024-Sec-1-05(CT)(21): In exercise of the powers conferred by Sub-Section (1-B) of Section 20-A of the Madhya Pradesh VAT Act, 2002 (No.20 of 2002), the State Government, hereby, notifies that the assessments of the registered dealers for the cases of year 2023-24, pending under –the Madhya Pradesh VAT Act, 2002, (No. 20 of 2002), Central Sales Tax Act, 1956 (Act No 74 of 1956), Madhya Pradesh Motor Spirit Upkar Adhiniyam, 2018 (No. 11 of 2018) and Madhya Pradesh High Speed Diesel Upkar Adhiniyam, 2018 (No. 12 of 2018), shall be deemed to have been made for the purpose of sub-section (1) of section 20 of the Madhya Pradesh VAT Act 2002, Section 9 of the Central Sales Tax Act 1956, Section 13 of the Madhya Pradesh Motor Spirit Upkar Adhiniyam 2018 and Section 13 of the Madhya Pradesh High Speed Diesel Upkar Adhiniyam, 2018, subject to following requirements, restrictions and conditions, namely:-
1. The registered dealers shall be the retail outlets (commonly known as Petrol pumps) of only such Petrol, Diesel and Compressed Natural Gas, which are purchased after payment of tax/cess under the Madhya Pradesh VAT Act, The Madhya Pradesh Motor Spirit Upkar Adhiniyam and the Madhya Pradesh High Speed Diesel Upkar Adhiniyam from any of the oil companies notified under sub section (2) of Section 9 of the Madhya Pradesh VAT Act or from any other registered dealer in the State of Madhya Pradesh.
2. Following registered dealers shall not be eligible under this notification —
a. The dealers in whose cases tax evasion has been detected for the year 2023-2024.
b. The dealers in whose cases notice has been issued for additional amount of tax under clause (b) of sub-section (5) of section 18 of the VAT Act for the year 2023-2024 and compliance has not been done before submission of application.
c. The dealers in whose cases notice has been issued under sub-section (6) of section 19 of the VAT Act for the year 2023-2024, after Tax Audit and compliance has not been done before submission of application.
d. In case any kind of refund under the Acts, is claimed in the appended form, for the relevant year.
3. Submission of Application:-An application shall be submitted separately in Form-A, B, C or D appended to this notification under the Madhya Pradesh VAT Act, 2002, (No. 20 of 2002), Central Sales Tax Act, 1956 (Act No 74 of 1956), Madhya Pradesh Motor Spirit Upkar Adhiniyam, 2018 (No. 11 of 2018) and Madhya Pradesh High Speed Diesel Upkar Adhiniyam, 2018 (No. 12 of 2018).
4. Time limit for submission of the application: An application in the appended forms shall be submitted by the eligible dealer within 90 days from the publication of this notification.
5. Assessing officer: Application shall be submitted to the appropriate Assessing Officer before whom the assessment case for the year 2023-24 is pending.
6. Documents to be enclosed with the application:-
a. A copy of chal Ian in proof of payment of amount of tax and interest if any, paid for relevant year.
b. Every dealer whose turnover during the year 2023-2024 exceeds Rs.2 crore shall submit an audit report, if not submitted already, prepared by the Chartered Accountant for Income Tax purpose.
c. The declaration prescribed for exemption of tax and concessional rate of tax under the Central Sales Tax Act (Form-C/F/E-1/E-2/H/1) shall be enclosed along with the list.
7. Procedure to be followed under which assessment shall be deemed to have been made:-
a. If the assessing officer, before whom an application is submitted, finds it incomplete or any error in respect of calculation is detected, he shall provide one opportunity of hearing to the applicant.
b. If any error as aforesaid is found, a show cause notice shall be issued after recording the reasons thereof and the date of hearing shall be fixed and communicated to the applicant.
c. The applicant shall rectify the error, if any, and file the documents. After the removal of error the competent officer shall accept the application and thereupon assessment shall be deemed to have been made.
d. If the dealer remains absent on the date fixed for hearing or the error is not removed, the application shall be rejected and intimation thereof shall be sent to the dealer.
e. The intimation for acceptance of the application shall be sent within 30 days from the date of application. In case communication within above mentioned period is not given to the dealer, it shall be presumed that his application has been accepted.
f. With the appended application form, copy of the Challan as proof of payment of the additional demand shall be attached mandatorily.
g. Appropriate instructions for the implementation of the notification may be issued by the Commissioner, Commercial Tax.
By order and in the name of the Governor of Madhya Pradesh,
ARUN KUMAR SINGH, Dy. Secy.
