The State Government may by notification, provide that in respect of the periods starting on or after the date specified in the said notification an employer or a person specified in the said notification shall, with or without a hard copy as specified in the notification, submit return electronically in Form 7 or Form 9, as the case may be, with or without digital !Signature, as may be specified, through the official web portal of the department (www.mptaxnet/www.mptax.gov.in) in accordance with the instructions given in the web portal. The provisions of rules 11 and 12 shall mutatis mutandis apply to such return.