Section 19(1)(c) in The M.P. Vanijyik Kar Niyam, 1995
(c)A registered dealer having more than one place of business in the State shall submit a consolidated return in Form 12 for all the places of business and also a return in the same form separately for each of his places of business in the State in the same manner within the said period of thirty days. Each such return shall be accompanied by treasury receipted challan in Form 39 in respect of payment of tax made m accordance with the provisions of clause (b) of sub-rule (2) of Rule 37: