Whereas, the State Government considers it necessary that the following amendments in the Madhya Pradesh VAT Rules, 2006 should be made at once without previous publication in the Madhya Pradesh Gazette;

Now, therefore, 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, 2006, namely :

AMENDMENTS

In the said rules,-

(1) In Rule 23, in sub-rule (1), in clause (i), for the words "rupees forty lacs", the words "rupees sixty lacs" shall be substituted.

(2) In Rule 56, in the table, against serial number 5, in column (4), for the words "five crores", the words "ten crores" shall be substituted.

(3) In Rule 57, in sub-rule (6), for the word, figure and letter "Form 41-A", the word, figure and letter "Form 41-B" shall be substituted.

(4) In Rule 73, in sub-rule (1), for the words "The check post officer", the words, bracket and figures "The check post officer or the officer empowered under sub-section (5) of Section 57" shall be substituted.

(5) After Rule 84, the following rule shall be inserted, namely :

"84-A. Electronic filing

(1) The State Government may, by notification published in the Madhya Pradesh Gazette provide that in respect of the periods starting on or after the date specified in the said notification, a dealer or class of dealers specified in the said notification shall, with or without a hard copy as specified in the notification submit application, return, annexure, option, declaration form, memorandum of appeal, statement, audit report and any other document which may be specified in the notification, in electronic form with or without digital signature, as may be specified, 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) The respective provisions of the rules shall mutatis mutandis apply to the application, return, annexure, option, memorandum of appeal, statement, audit report and any other document submitted electronically.

(6) In Form 4, for the words, "rupees forty lacs", the words "rupees sixty lacs" shall be substituted.