In exercise of the powers conferred by clause (b) of sub-rule (4-B) of rule 8 and sub-rule (2) of rule 23-A of the Madhya Pradesh Vat Rules, 2006, the State Government, hereby, provides that a return pertaining to the periods starting on or after 1st July, 2010, may be furnished by a registered dealer electronically in Form 5 or Form 10 as the case may be, without digital signature, 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.

2. After furnishing the return electronically, the registered dealer shall submit verification of the return in Form 5-B or Form 10-A, as the case may be.

3. The provisions of rule 8 or 21 of the said rules, as the case may be, shall mutatis mutandis apply to such return.

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

R. K. YADAV, Addl. Secy.