(1) Notwithstanding anything contained in these rules, the Commissioner may notify the date from which any return, application, communication or intimation shall be submitted by the dealer or person electronically through the official website of the Commercial Taxes Department, in the manner as provided therein. Different dates may be notified by the Commissioner for different purposes.

(2) To facilitate e-governance, the Commissioner may change the procedure given in these rules to such extent that is inconsistent or incompatible with electronic forms of communication and payment and such change shall not invalidate any action for the mere reason that it is repugnant to the procedural provisions of these rules.