New format of sales list now applicable for returns submitted on or after 27/12/2013

MP commercial tax department has updated template for e-filing Form-10 (VAT return) w.e.f. 27/12/2013 in view of large number of ITR mismatch cases being observed recently. Important changes are reported below for ease of our clients and professional colleagues:

Now sales list has to be submitted along with invoice number and invoice date. Though, presently these additional fields are optional, we request clients to kindly furnish the above additional information in excel format so as to enable us to file returns correctly.

Also, dealers are now required to report purchases of which they are not claiming ITR also along with other local purchases in the return (including purchases where TDS has been done).  In other words, capital good purchases on which no ITR is admissible are also to be reported now.

Option to claim ITR on units basis is also made available for claiming ITR on sand, grit etc.


VAT Audit Requirements, Format, E-filing template

VAT audit is mandatory for all dealers registered in the state of Madhya Pradesh having gross turnover of Rupees Ten Crores or more. For F.Y. 2012-13 and onwards, VAT audit report is to be compulsorily filed online by uploading the audit template below on online portal of M.P. Commercial Tax Department.

Audit Report Efiling template

VAT Audit Report printable

We have prepared a basic list of requirements and have tried to cover all relevant information to be called from clients which can be downloaded from this link (VAT AUDIT Requirements)

All the clients are requested to go through the attached list and submit the information at the earliest.

Last date of filing VAT audit report for FY 2012-13 is 15th Nov 2013. However it is worth noting that last date of filing revised VAT/ET/CST returns for F.Y. 2012-13 is 30th October 2013. No notification for extension of same has been issued yet.


List of goods for FORM 49 (Transit Pass for Madhya Pradesh)

We have added two tabular list of goods for which FORM 49 is required while listed goods are brought inside the state of Madhya Pradesh from any other state or are sent from inside the state of Madhya Pradesh to any other state at the following weblink


Printable format of the above list is also availlable for download here: List for form 49


Clients are requested to kindly go through the above list.


Amendment in PT Rates

As per recent amendments, the rates for Professional Tax for Employers as well as dealers of registered under MP VAT Act have been amended which are applicable w.e.f. 01/04/2013. The revised rates are as follows:

Persons in employmentwhose annual salary or wages:(to be deducted by employers)
a) does not exceed Rs.1,50,000 NIL
b) exceeds Rs.1,50,000 but less than Rs.1,80,000 NIL
c) is Rs.1,80,000 and more Rs.2,500 (Rs.208 per month for 11 months and Rs.212 for the twelth month)
For dealers liable to pay tax under MPVAT Act, whose annual gross turnover:
a) does not exceed Rs.10,00,000 NIL
b) exceeds Rs.10,00,000 but less than Rs.50,00,000 Rs.2,000
c) is Rs.50,00,000 and more Rs.2,500

 Note: There is no amendment in respect of company assessees, and such assessees are liable to pay PT of Rs.2,500 annually as per existing provisions irrespective of turnover.

Please note, this post does not contain complete list of PT payable. A person may be covered under any other entry of PT schedule which is not mentioned above.




Ministry of Company affairs is linking the Director’s data with Income-tax PAN data. Hence all DIN(director identification number) holders as advised to verify the consistency of their DIN information with PAN information using the following link:

If PAN is not linked with DIN data/or there are any inconsistencies between DIN data and PAN data, then, either of the two shall be corrected.

If correction is required in DIN data, then the DIN holder must file Form DIN4.