In exercise of the powers conferred by sub-rule (1) of Rule 84-A of the Madhya Pradesh Vat Rules, 2006, the Stale Government, hereby, provides that an audit report pertaining to the periods, which starting on or after 1st April, 2012:-

(i) shall be furnished by a registered dealer, whose annual turnover is more than rupees ten crores, electronically in Form 41-A 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 upto rupees ten crores, electronically

in Form 41-A 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 audit report electronically, the registered dealer shall submit verification of the audit report in such Form as may be specified by the Commissioner on the web portal.

3. The provisions of Rule 54 of the said rules shall mutatis mutandis apply to such audit report.

By order and in the name of the Governor of Madhya Pradesh,

RAMESHWAR MISHRA, Dy. Secy.