In exercise of the powers conferred by 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; which start on or after 1st April, 2013,-

(i) shall be furnished by a registered dealer, whose annual turnover is more than rupees one crore, electronically in Form 10, without digital signature, through the official web portal of the department in accordance with the instructions given in the web portal;

(ii) may be furnished by a registered dealer, whose annual turnover is up to rupees one crore, electronically in Form 5 or Form 10, as the case may be, without digital signature, through the official web portal of the department 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,

H. U. KHAN, Addl. Secy.