The Madhya Pradesh Government on September 8, 2026, notified a scheme under Section 20-A(1-B) of the Madhya Pradesh VAT Act, 2002 whereby assessment cases of eligible registered dealers for 2024–25, pending under the Madhya Pradesh VAT Act, Central Sales Tax Act, Madhya Pradesh Motor Spirit Upkar Adhiniyam, 2018 and Madhya Pradesh High Speed Diesel Upkar Adhiniyam, 2018, shall be deemed to have been completed, subject to prescribed conditions. The facility is available to retail outlets/petrol pumps dealing in petrol, diesel and CNG purchased after payment of applicable tax/cess from specified oil companies or registered dealers in Madhya Pradesh.
Dealers will not be eligible where tax evasion was detected for 2024–25, specified notices relating to additional tax or tax audit remain uncomplied with, or a refund has been claimed under the relevant Acts. Eligible dealers must submit separate applications in Forms A, B, C or D, as applicable, to the Assessing Officer before whom the 2024–25 assessment is pending, within 90 days from publication of the notification. The application must be accompanied by prescribed documents, including proof of tax/interest payment, an audit report for dealers whose turnover exceeds ₹2 crore where not already submitted, and applicable CST declaration forms.
Where an application is incomplete or contains calculation errors, the Assessing Officer must provide the applicant an opportunity of hearing and allow rectification. Upon removal of the errors, the application may be accepted and the assessment will be deemed to have been made. Acceptance is to be communicated within 30 days, failing which the application will be presumed to have been accepted. Forms A–D prescribe detailed disclosure of turnover, deductions, taxable turnover, tax/cess, input tax rebate, interest, penalty, amounts already deposited, refund adjustments and remaining demand for the respective tax/cess laws.
[Notification No. CT/4/2/0001/2024-Sec-I-05(CT)(14)]
