As per Madhya Pradesh vat Rule 21 Returns
(1) Any dealer, other than a registered dealer, required to do so by the commissioner by issue of a notice in form 9 shall furnish to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf within thirty days from the date of service of such notice a return or returns in form 10.
(2) Subject to the provisions of sub-rules (3), (4) and (5) every registered dealer other than a registered dealer who opts for composition of tax under section 11 and every dealer whose registration certificate has been cancelled under clause (d) or clause (e) of sub-section (10) of section 17 of the Act on or after the date of commencement of the Act shall furnish to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf for each quarter of a year a quarterly return in form 10 withi thirty days from the date of expiry of the quarter to which the return relates. In the returns furnished, the dealer shall mention correctly the TIN of self and the dealers from whom the goods have been purchased. Every such return shall be accompanied by a Challan in form 26 or e-Receipt in form 26 A in proof of the full payment of tax payable according to such return.
(3) A registered dealer having more than one place of business in the state shall furnish a consolidated quarterly return in form 10 for all the places of business and also returns in the same form separately for each of such places of business in the state within the period specified in sub-rule (2). Each consolidated return shall be accompanied by a Challan in form 26 or e-Receipt in form 26 A in proof of the payment of tax payable according to such consolidated quarterly return.
(4) If a dealer becomes liable to pay tax during any quarter of a year, other than the last quarter of that year, the return in form 10 for the subsequent month or quarter shall include the broken period relating to the preceding month or quarter, as the case may be.
(5) Where the commissioner permits under the provisions of rule 25 a registered dealer specified in sub-rule (2) to file a return for a different period he shall furnish such return in form 10 by such date as the commissioner may direct.
(6) Where any business is in the charge of a guardian, trustee or agent of a minor or other incapacitated person, or is carried on, as a guardian, trustee or agent on behalf and for the benefit of such minor or other incapacitated person, such guardian, trustee or agent shall, in respect of the turnover of the said business furnish the returns in accordance with the provisions of sub-rule (1) or sub-rule(2) or sub-rule (3), as the case may be.
(7) Notwithstanding anything contained in the provisions of sub-rule (3), if on the application of any registered dealer having more than one place of business in the state, the commissioner is satisfied that submission of separate returns under the said sub-rule is not necessary, he may, by an order in writing exempt such dealer from submitting such returns with effect from such date as may be specified in the order.
(8) For the purpose of clause (a) and clause (b) of sub-section (4) of section 18, the rate shall be 1.5 percent per month.
(9) The returns required to be furnished, may be furnished by a dealer through internet or any other electronic device, in accordance with such procedure and accompanied by such processing fee as may be notified by the State Government.