The Madhya Pradesh Government, vide Notification No. CT/4/2/0001/2024-Sec-1-05(CT)(21) dated June 03, 2025, has deemed assessments for registered dealers (mainly petrol pumps) for 2023–24 under MP VAT Act, CST Act, and related Cess Acts as completed, subject to conditions. Dealers with tax evasion, pending notices, or refund claims are ineligible. Eligible dealers must apply within 90 days using specified Forms (A–D), attach tax payment proofs, and comply with audit/reporting requirements. Applications will be scrutinized by the assessing officer, with one hearing opportunity for errors. If accepted or no response within 30 days, the assessment is considered done. Strict documentation and eligibility norms apply.
Deemed Assessments for Fuel Dealers: Assessments for 2023–24 under the MP VAT Act, CST Act, and related Upkar Adhiniyams shall be deemed completed for retail outlets (petrol pumps) dealing in Petrol, Diesel, and CNG, subject to specific eligibility conditions and proper application.
Ineligibility Criteria: Dealers involved in tax evasion, non-compliance with audit or assessment notices, or claiming refunds for the year 2023–24 are excluded from the deemed assessment benefit.
Application Requirements: Eligible dealers must apply within 90 days of the notification using prescribed Forms (A–D) and submit it to the appropriate Assessing Officer along with required documents such as tax payment challans, audit reports (for turnover > ₹2 crore), and declaration forms (C/F/E-1 etc.).
Verification and Acceptance Process: Assessing officers will review applications for completeness and accuracy. Errors must be rectified after a hearing; otherwise, the application may be rejected. If no communication is made within 30 days, the application is deemed accepted.
Detailed Tax Calculation Forms: Forms A to D include detailed formats for reporting turnover, tax liability, cess, input tax rebate, interest, penalties, and payment details to ensure transparency and proper compliance for VAT, CST, Motor Spirit Upkar, and HSD Upkar.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/06/MP-Tax-NN-_-2025-06-03-Ex-141.pdf
