Section 7A(4) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(4)Where a dealer, who has opted for the composition scheme, desires to opt out of it, he shall send an intimation in Form VI to that effect to the appropriate Commercial Tax Officer before sixty days from the commencement of the next quarter and obtain his acknowledgment in token of the receipt of the intimation. On giving such intimation, the option of the dealer for composition scheme shall stand revoked from the commencement of the next quarter immediately following the expiry of the period of sixty days referred to above and thereupon the provisions of Section 7-A shall not apply to such dealer from such date.
