Download MPVAT FORM 4-A: Option for grant of permission to make payment of lump sum by way of composition under the Section 11-A of Madhya Pradesh Vat Act
As per Madhya Pradesh vat Rule 8-A : Restrictions and conditions subject to which permission to make lump sum payment of tax by way of composition may be granted under Section 11-A
(1) Every registered dealer referred to in Section 11-A desirous of making lump sum payment by way of composition in respect of the tax payable by him in relation to goods to be supplied in the execution of a works contract or contracts shall give his option in Form 4-A to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf.
(2) If execution of a works contract or contracts has commenced before the date of issue of this notification, the option for composition shall be submitted on or before 30th June, 2006
(3) On receipt of the option the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall verify the correctness of the option and on being so satisfied, the appropriate Commercial Tax Officer shall, by an order in writing, grant permission to the registered dealer to make lump sum payment by way of composition and send a copy thereof to the registered dealer giving the option.
(6) Every such registered dealer shall within thirty days of the close the quarter
ending on 30th June, 30th September, 31st December and 31st March send a statement in Form 4-B to the appropriate 4Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf4 enclosing therewith the copies of the challan or e-Receipt as also the certificates issued under sub-section (3) of Section 26 by the person making the deduction of an amount at source under sub-section (2) of the said Section in proof of the payments of lump sum amount by way of composition made during the quarter.