Whereas, the State Government considers it necessary that the following amendments in the Madhya Pradesh Vat Rules, 2006 shall be made at once without previous publication in Madhya Pradesh 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 rule 23, in sub-rule (1), in clause (ii), in the existing proviso, for the full stop, the colon shall be substituted and thereafter the following proviso shall be added, namely :-

"Provided further that the revised return pertaining to the year 2020-2021 can be furnished upto 28th February, 2022 by a dealer having annual turnover exceeding rupees one crore.".

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

"(XIII) the audit report pertaining to the year 2020-2021 can be furnished upto 15th April, 2022 without late fee.".

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

R. P. SHRIVASTAVA, Dy. Secy.