Whereas, the State Government considers necessary that the following amendment in the Madhya Pradesh Vat Rules, 2006, should be made at once without previous publication in the Madhya Pradesh Gazette;

Now, therefore, in exercise of the powers conferred by Section 71 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, makes the following further Amendment in the Madhya Pradesh Vat Rules, 2006, namely:-

AMENDMENT

In the said rules, in rule 23-A, after sub-rule (3), for the full stop, the colon shall be substituted and thereafter the following proviso shall be inserted, namely :-

"Provided that where the return has been furnished electronically and the payment of full tax payable according to such return, has been made through the official web portal of the department, the return 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 tax payable.".

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

RAMESHWAR MISHRA, Dy. Secy.