The Madhya Pradesh Legislature, on July 20, 2026, introduced the Madhya Pradesh VAT (Amendment) Bill, 2026 to amend the Madhya Pradesh Value Added Tax Act, 2002. The Bill proposes amendments relating to the age limit for members of the Appellate Board, the powers of appellate authorities, and alignment of certain provisions with changes made under the Central Goods and Services Tax (CGST) Act, 2017.
The Bill seeks to increase the maximum age of members of the Appellate Board from 65 years to 70 years. It also amends Section 46 to empower an appellate authority, while deciding an appeal against an order passed under Section 9(1), to remand the matter to the assessing authority where the order is found to be prejudicial to the interests of State revenue. Further, Schedule II is proposed to be amended by deleting obsolete entries and substituting references to align with the provisions of the CGST Act, 2017.
According to the Statement of Objects and Reasons, these amendments are intended to strengthen the appellate mechanism, enhance administrative efficiency by increasing the age limit of Appellate Board members, provide appellate authorities with the power to remand revenue-related matters, and harmonize the VAT Act with the amendments made to the Central Goods and Services Tax Act, 2017.
[Bill No. 15 of 2026]
