(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 a class of dealers or a class of persons 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) if the data of a document is transmitted electronically without digital signature, verification of the document shall be submitted in the Form as may be specified by the Commissioner on the web portal.

(3) 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.

(4) No fee shall be required to be paid for furnishing a document electronically, unless specifically mentioned in the notification.

(5) With a view to promoting effective compliance and ensuring compatibility with computerized system, the Commissioner may amend by information on the official web portal provide for amendments in the application, return, annexure, option, declaration from, memorandum of appeal, statement, audit report and any other document which is required to be submitted electronically.

(6) If the amount payable has been paid in full according to an application, return, statement etc. furnished electronically with digital signature, through the official web portal of the department, the application, return, statement etc., shall not be required to be accompanied by a challan in Form 26 or e-receipt in Form 26-A in proof of payment of the amount payable.