(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.