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, 2014 shall be furnished by a registered dealer electronically in Form 5 or Form 10 or the Form as may be prescribed, as the case may be, through the official web portal of the department in accordance with the instructions given in the web portal.

2. If the return is furnished electronically without digital signature, 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 rule 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,

ASHWINI KUMAR RAI,

Principal Secy.