Section 24(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)A registered dealer required to furnish quarterly returns under clause (a) of sub-rule (1) of Rule 19 may make an application for exemption from furnishing of returns to the Commissioner in Form 22 so as to reach him not later than thirty days after the commencement of the year for which the exemption is applied for, and if the Commissioner is satisfied that a dealer, who is not a manufacturer or an importer, is not likely to make any taxable purchases or sales during any year he may grant him an exemption certificate in Form 23 for that year.
