MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No. FA 3-20/2021/1/V(03), Dated 11th January, 2022

In exercise of the powers conferred by section 71 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, makes the following amendments in the Madhya Pradesh Vat Rules, 2002, namely

AMENDMENTS

In the said rules,-

1. for rule 11-A, the following rule shall be substituted, namely:-

"11-A. Electronic filing of application for grant of registration certificate.-

The State Government may, by notification, provide that an application for grant of registration certificate under section 17 shall be furnished by a dealer specified in the said notification electronically in Form-6, with or without digital signature, as the case may be, through the official web portal of the department fwww.mptax.mp.gov.in) in accordance with the instructions given in the web portal. It shall be mandatory to file application for certificate of registration electronically only after the notification under this rule is issued. The provisions of rule 11, [except clause (v) of sub-rule (1) of rule 11] shall mutatis mutandis apply to such application,".

2. After rule 11-A, the following rule shall be inserted, namely

"11-AA. Deemed approval of application for certificate of registration. -

Where an application for grant of registration certificate is furnished under rule 11-A and the Commissioner either has not granted the certificate of registration or has not rejected the application for registration within the time specified in sub-section (4-A) of section 17, the application for registration shall be deemed approved and the certificate of registration shall be deemed granted by the Commissioner. The certificate of registration, deemed granted under this rule or granted under rule 12, as the case may be, shall be system generated through the official web portal of the department with or without digital signature of the Commissioner and shall be downloadable at the applicant's end.".

By order and in the name of the

Governor of Madhya Pradesh

(Dipali Rastogi)

Principal Secretary,

Government of Madhya Pradesh

Commercial Tax Department