Download MPVAT FORM 27: CHALLAN
As per Madhya Pradesh vatRule 37 Method of payment
(1) Every dealer or person shall pay the amount of tax, penalty, fee, interest, security or any other amount, direct into the Government Treasury or at the designated branch of a scheduled Bank which for the time being, is transacting treasury business of the Government of Madhya Pradesh, either in cash or by a cheque or bank draft drawn on any scheduled bank. Subject to the provisions of sub-rule (7), no payment of any such amount shall be accepted at the office of the Commercial Tax Officer or any other authority appointed by or under the Act:
Provided that where the dealer is the Central or a State Government or any of their departments, the payment may be made by book adjustment and intimation thereof sent to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf within thirty days of such payment.
(2) Where payment of any amount payable under the Act other than the amount of tax deducted at source under section 26 is to be made in cash every such payment shall be made by a challan in form 26 and the amount of tax deducted at source under section 26 shall be made in form 27. The challan in form 26 or form 27 shall be filled in five copies.
(3) Where payment is made by cheque or bank draft,-
(a) the cheque or bank draft shall be crossed and made payable to the Government of Madhya Pradesh with the following endorsement :
‘Pay to Government of Madhya Pradesh under head 40-tax on sales, trade etc. (110)- trade tax, (0678)-tax under the Madhya Pradesh Vat Act, 2002;
(b) the cheque or bank draft shall be tendered to the bank along with challan in form 26 or form 27, as the case may be, in five copies duly filled in. Encashment of the cheque or bank draft and crediting of the amount of such cheque or bank draft into Government account shall be governed by the rules of the bank for the time being in force;
(c) the cheque or bank draft shall be payable on the date of presentation and shall not be post-dated;
(d) the date on which adjustment is made and the amount covered by the cheque or bank draft is credited by the bank into Government account by challan, shall be deemed to be the date of payment of the amount to which the cheque or bank draft relates.
(4) Where payment of any amount under sub-rule (2) or sub-rule (3) is made into the bank directly, the challan presented by the dealer need not be passed by the Treasury Officer or the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf concerned and it shall be directly accepted by the bank.
(5) On crediting the amount to Government account, the bank shall return to the dealer the original and second copy of the challan duly signed and forward the third copy directly to the Commercial Tax Officer concerned and retain fourth and the fifth copy, to be forwarded to the Treasury Officer with the daily account. The fifth copy shall be sent by the Treasury Officer to the Accountant General, Madhya Pradesh.
(6) The tax or any other amount may be accepted as deposited by a dealer or person through internet in the branch of a bank authorised by the Finance Department of the Government of Madhya Pradesh for the purpose in accordance with the procedure laid down in Madhya Pradesh Treasury Code-Volume II-Appendix-25, subject to the following conditions:-
(a) Appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf verifies it with the digitally signed daily scroll sent electronically by the bank or alternatively, the deposits may be verified using challan identification number (CIN) on the web-site www.mptreasury.org.
(b) The e-receipt of such deposit shall be in Form 26-A in case of an amount other than the amount of tax deducted at source under section 26 and in form 27- A in case of an amount of tax deducted at source under section 26. 1
(7) Notwithstanding anything contained in sub-rule (1) any amount upto such a limit that the Commissioner with the previous approval of the State Government, notify, may be paid in the office of the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf.
