(1) Every registered transporter shall furnish to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf for each quarter of a year a quarterly return in Form 10-D within ten days from the date of expiry of the quarter to which the return relates. Every such return shall be accompanied by a Challan in Form 26 or e-Receipt in Form 26-A in proof of the full payment of tax payable according to such return. In case of electronic filing of return, the verification of return shall be in Form 10-E. (2) (a)(i) The transporter who has no place of business in the State of Madhya Pradesh, carries the goods from a place outside the State to a place outside the state, shall deposit the tax at the first commercial tax office, including check post, or to the inspecting officer where the motor vehicle is inspected by an officer under the Act, immediately after entry into the State of Madhya Pradesh.

(ii) The transporter, who is not registered under section 9-C, carrying the goods belonging to consignor or consignee of other State, shall deposit the tax at the first commercial fax office, including check post, or to the inspecting officer where the motor vehicle is inspected by an officer under the Act, after entry into or before exist from the State of Madhya Pradesh.

(b) Payment of tax under clause (a) may be made into a Government treasury and a copy of the challan in Form 26 or e-Receipt in Form 26 A shall be furnished to the officer in-charge of the aforesaid commercial tax office or to the inspecting officer where the motor vehicle is inspected by an officer under the Act.

(c) When the payment is not made under clause (b), the transporter may make the payment in cash at the aforesaid commercial tax office or to the inspecting officer where the motor vehicle is inspected by an officer under the Act. The officer receiving the payment shall issue a tax collection receipt in triplicate in Form 27-B. All payments received under this clause shall be deposited into the Government Treasury by the officer receiving the same.

(d) The account of the payments received in Form 27-B and deposited into Government Treasury shall be maintained in Form 27-C by the officer who received such payment.

(e) When the payment is received under clause (b), the original copy of the tax collection receipt in Form 27-B shall forthwith be given to the transporter and the duplicate copy of the same shall be forwarded under a covering statement in Form 27-C to the Registering Authority who issued the certificate of registration in Form 7-B, The third copy shall be kept in the office of the officer receiving the payment.

(f) The transporter carrying with him the chailan or e-receipt or tax collection receipt in Form 27-B, shall be deemed to have complied with requirement of clause (f) of sub-section (1) of section 9-C.