Madhya Pradesh government has introduced a self-declaration based settlement system for eligible petrol, diesel and CNG pump operators. Pending tax assessment cases for 2024-25 can now be completed through trader-provided information, subject to conditions.
Petrol, diesel and CNG pump operators in Madhya Pradesh have received relief in pending tax assessment cases, with the state government allowing eligible traders to complete assessments through a self-declaration process.The Commercial Tax Department has issued a notification providing a 90-day window for eligible fuel station operators to submit applications for pending cases related to the financial year 2024-25.Under the new arrangement, tax assessment will be considered complete on the basis of information provided by the traders, provided they fulfil the prescribed conditions.
Relief under multiple tax laws
The new system will apply to pending cases under the Madhya Pradesh VAT Act, 2002, the Central Sales Tax Act, 1956, the Motor Spirit Cess Act, 2018, and the High Speed Diesel Cess Act, 2018.Fuel pump operators will have to submit applications in the prescribed format. The department will complete the assessment based on the details and documents provided.
Who will get the benefit?
The facility will be available only to registered petrol pump operators who purchased petrol, diesel or CNG from notified oil companies or registered dealers after payment of applicable taxes and cess.The benefit will not be available to operators facing tax evasion cases for the relevant financial year.Applicants must also ensure that there are no pending notices related to additional tax demands, audits or compliance requirements.
Documents required with application
Operators will need to submit proof of tax and interest payments along with their applications.Businesses with turnover exceeding ₹2 crore will also have to provide a CA-certified audit report.In cases where traders have claimed concessions or benefits under the Central Sales Tax system, original documents such as Form-C, Form-F and Form-E will be required.
Four forms prescribed
The department has prescribed separate forms for different tax categories:
These forms will help streamline the process of settling pending cases.
30-day deadline for department response
The new notification also fixes a timeline for processing applications.If the department does not raise any objection or seek additional information within 30 days of receiving the application, the application will be considered accepted and the assessment process will be treated as completed.The move is expected to reduce pending assessment cases and provide faster resolution to eligible fuel station operators.
Opportunity for correction
If officials find any deficiency or error in an application, the applicant will be given an opportunity to submit clarification or make corrections.Failure to rectify shortcomings within the given period or non-appearance during hearing may lead to rejection of the application.
Who will not get benefit?
Fuel pump operators involved in tax evasion cases will remain outside the scheme.Those who received notices for additional tax demands, failed to comply with audit-related notices or claimed refunds for the relevant year will also not be eligible.
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