Amendment of section 23 of Mah IX of 2005

In section 23 of the Value Added Tax Act,—

1. (1) sub-section
2. (9) shall be deleted;
3. (2) to sub-section (10), the following proviso shall be added, namely :— “ Provided that, in respect of the period commencing on or after the 1st April 2011, in case a dealer is required under the rules, to file more than one return in different forms prescribed