(1) For the amount deducted under sub-section (1) of Section 26-A, the purchasing registred dealer (the purchaser) shall issue a certifciate of deduction of tax in Form 31-A in duplicate to the selling registered dealer (the seller). The triplicate copy shall be retained by the purchaser. The certificate in Form 31-A may cover transactions effected during a quarter.

(2) The blank certificates referred to in sub-rule (1) shall be in any colour and containing security feature, as determined by the Commissioner and shall be available in book form, each book containing fifty or one hundred of such forms in triplicate.

(3) For obtaining the certificate in Form 31-A every registred dealer shall apply in writing in Form 31-B to the appropriate Commercial Tax Officer or the Officer authorised by the Commissioner stating his requirement of such forms and shall furnish such other particulars, statements and information and proudce such other documents, as the Authority may reuire for the purpose of satisfying himself about his bona fide use of such forms issued to the applicant on previous occasions and the bona fide nature of his requirement of forms on the present occasion.

(3-A) The State Government may, by notification, provide that a certificate in Form 31-A duly filled, shall be issued to a registered dealer or a class of registered dealers specified in the said notification, electronically through the official web portal of the department (www.mptax.net/www.mptax.gov.in) in accordance with the instructions given in the web portal.

(4) If for reasons to be recorded in writing, the Authority is not satisfied that the applicant has made bona fide use of the forms previously issued to him or that the requirements of the forms applied for are not bona fide, he shall reject the application.

(5) If for reasons to be recorded in writing, the Authority is not satisfied that the applicant requires the books of forms in such numbers, as he has applied for, he may issue such forms in such lesser number as, is his opinion, would satisfy the reasonable requirements of the applicant:

Provided that the new forms shall not be isued to a registred dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the authority.

(6) Every registered dealer to whom certifciate in form 31-A is issued shall maintain in a register in form 31-C a true and correct account of every such form. If any such form is lost, destroyed or stolen, the dealer shall report the fact to the said auhtority immediately, shall make appropriate entries in the remarks column of the register in form 31-C and take such othe steps to issue public notice of the loss, destruction or theft.

(7) Any unused forms remaining in stock on the date of closure of business or on the date of making an application for cancellation of registration certifciate or on the date registration certifciate is cancelled otherwise, as the case may be, shall be surendered to the issuing authority by the registered dealer within seven days of such date.

(8) The officer to whom the forms are supplied for distribution to the registered dealers, shall keep them in safe custody and maintain a proper account thereof in a register in form 31-D.

(9) Notwithstanding the provisions of sub-rule (2) of rule 21, the seller shall be deemed to have paid tax on the turnover of goods sold, if he furnishes one copy of the certificate in Form-31A. The certificate shall be filed along with the return in Form 10.