WHEREAS, the State Government considers it necessary that the following amendment in the Madhya Pradesh VAT Rules, 2006 shall be made at once without previous publication in the Gazette.

NOW, THEREFORE, in exercise of the powers conferred by the proviso to sub-section (1) of Section 71 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002), the State Government, hereby, makes the following further amendments in the Madhya Pradesh Vat Rules, 2006, namely:-

AMENDMENTS

In the said rules,-

1. In the rule 54, in sub-rule (1), in the proviso, after clause (x), the following new clause shall be added, namely:-

"(XI) the audit report pertaining to the year 2017-2018 can be furnished up to 15th February, 2019 without a late fee." ;

2. In clause (ii) of sub-rule (1), in the rule 23, after the given proviso shall be added, namely:-

"Provided that, the revised return pertaining to the year 2017-2018 can be furnished up to 15th February, 2019, by a dealer having annual turnover exceeding Rupees one crore."

By order and in the name of the Governor of Madhya Pradesh,

ADITI KUMAR TRIPATHI,

Dy. Secy.