17A. Electronic filing.

(1) The Commissioner may by notification published in the Official Gazette, provide that in respect of the periods starting on or after the date specified in the said notification the class or classes of the dealers specified in the said notifications shall, in addition to a hard copy if so specified in the notification, submit application, declaration, annexure, appeal and memorandum, report of audit and any other document which may be specified in the notification in an electronic form with or without digital signature, as may be specified, in the manner laid down in the notification. Such notification may be issued from time to time.

(1A) Whenever any application, declaration, annexure, appeal, memorandum, report of audit, return or any other document required under the Act is submitted electronically on the website, then such application, declaration, annexure, appeal, memorandum, report of audit, return or any other document shall be deemed to have been submitted to the registering authority having jurisdiction over the place of business or, as the case may be, over the principal place of business of the dealer, unless expressly provided for submission to the particular authority.

(1B) With a view to promote effective compliance and ensuing capability with automated system, the Commissioner may, by notification published in the Official Gazette, provide that in respect of the period starting on or after the date specified in the said notification any order, certificate, notice, intimation or any other document which may be specified in the notification, may be issued in an electronic form with or without digital signature, as may be specified, in the manner laid down in the notification. If the Commissioner has issued any notification under this sub-rule, then the Commissioner may by publication in the Official Gazette, provide for amendments to be made to such order, certificate, notice, intimation or any other document. Such notification, may be issued from time to time.

(2) If the Commissioner has issued any notification under sub- rule (1) or, as the case may be, under sub-rule of 17, then with a view to promoting effective compliance of the notification and ensuing compatibility with automated system, the Commissioner may by publication in the Official Gazette, provide for amendments to be made to the forms or may introduce new forms of returns, applications declarations, Annexures, memorandum of appeal, report of audit and any other document which is required to be submitted electronically.