Section 31(5) in The M.P. Vanijyik Kar Niyam, 1995
(5)Every such registered dealer shall within thirty days of the close of the quarter ending on 30th June, 30th September, 31st December and 31st March send a statement in Form 38 to the appropriate Commercial Tax Officer enclosing therewith the copies of the challan as also the certificates issued under sub-section (2) of Section 35 by the person making the deduction of an amount at source sub-section (1) of the said Section in proof of the payments of lumpsum amount by way of composition made during the quarter.
