(1) The amount deducted under sub-section (1) of section 26 by a purchaser and the amount deducted by a person under sub-section (2) of the said section shall be deposited by him in the Government treasury by e-Receipt in form 27 or e-Receipt in form 27 A before 10th day of the next month following the month in which such deduction has been made.

Provided that the amount deducted may be deposited through internet in accordance with the provisions of sub-rule (6) of rule 37.

Provided further that the deduction made in the first twenty five days of the month of March of the year shall be deposited on or before 30th March of the year and the deduction made from 26th to 31st March shall be deposited before 10th day of the next month.

(1-A) On receipt of an application for obtaining blank certificate in Form 31 or Form 32 electronically for the first time, the commissioner shall issue an enrolment certificate electronically in Form 32-B to the person other than a dealer registered under this Act, responsible for deduction of tax under sub-sections (1) and (2) of section 26.

(2) (a) For the amount deducted under sub-section (1) of section 26, the purchaser shall issue a certificate in form 31 in duplicate to the dealer supplying goods to the Central Government or the State Government within ten days of the deposit of such amount under the provision of sub-rule(1).

(b) For the amount deducted under sub-section (2) of section 26, the person shall issue a certificate in form 32 in duplicate to the contractor within ten days of the deposit of such amount under the provisions of sub-rule (1).

(2-A) A person shall obtain blank certificate in Form 31 or Form 32 from the appropriate commercial tax Officer or any other officer authorised by the commissioner in this behalf. The applciations for obtaining blank certificate in form 31 or form 32 shall be made in form 32-A.

(2-B) The State Government may, by notification, provide that a certificate in Form 31 or Form 32 duly filled, shall be issued to a person or a class of persons specified in the said notification, electronically 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.

(3) Notwithstanding anything contained in sub-rule (2) of rule 21, the dealer supplying or selling goods to the Central Government or the State Government or the contractor supplying goods in the execution of a works contract let out by a person shall, unless the contrary is proved, be deemed to have paid tax on the turnover of goods sold to the Central Government or the State Government or the person, if he furnishes one copy of the certificate in form 31 or form 32 as the case may be as if he had credited the amount of tax in the treasury by e-Receipt. The certificate shall be filed along with the return in form 10.

(3-A) If a Form 31 or Form 32 is lost, destroyed or stolen, the dealer shall report the fact to the said authority immediately and take such other steps to issue public notice of the loss, destruction or theft.

(4) The statement required to be furnished under sub-section (8) of section 26 shall be in form 35 and shall be furnished for every year by the person referred to in sub-sections (1) and (2) of section 26 to the Commercial tax officer or any other officer authorised by the commissioner in this behalf of the Circle in whose jurisdiction the Office of the deducting person / agency / authority is situated, within thirty days of the expiry of the year.

(5)(a) For obtaining a certificate under section 27 a dealer in contractor as the case may be, shall apply in form 33 to the appropriate Commercial tax officer or any other officer authorised by the commissioner in this behalf within thirty days from the date of supply of goods or the date of commencement of the supply of goods in the execution of a work contract. On the receipt of the application the Commercial tax officer or any other officer authorised by the commissioner in this behalf shall verify the particulars given in the application and if the application has been made after the aforesaid period shall, mentioning this fact send his report to the Deputy Commissioner within fifteen days of the date of receipt of the application.

(b) On receipt of the report of the Commercial tax officer or any other officer authorised by the commissioner in this behalf, the Deputy Commissioner shall after satisfying himself about the correctness of the particulars given in the application and after condoning the delay, if any, and recording in writing reasons therefore grant to the applicant a certificate in form 34 within fifteen days of the date of receipt of the report from the Commercial tax officer or any other officer authorised by the commissioner in this behalf.