(1) The Commissioner may, from amongst the registered dealers who are required under sub-rule (1) of rule 34 to furnish returns quarterly in Form 14 or Form 14D, select such dealers on such consideration as he may deem fit and proper, for transmitting data in the return in Form 14 or Form 14D electronically.

(2) The dealers so selected shall be informed, in writing, about such selection by the Commissioner and the names of the dealers so selected shall be displayed in the web site of the Commercial Taxes Directorate, www.wbcomtax.gov.in.

(2A) Notwithstanding anything contained in sub-rule (1) and sub-rule (2), a registered dealer who is required under sub-rule (1) of rule 34 to furnish return quarterly in paper form in Form 14, may, at any time of a year, exercise his option for furnishing such return in Form 14 in the manner laid down in this rule by making an application in Form 13A to the Commissioner electronically through the web site of the Commercial Taxes Directorate, www.wbcomtax.gov.in, in lieu of furnishing return in Form 14 in the manner laid down in sub-rule (1) of rule 34.

(2B) Where the Commissioner is satisfied that the information furnished electronically in Form 13A by the registered dealer referred to in sub-rule (2A) are correct and complete and such application is in order, he shall, within seven days from the date of making application electronically in Form 13A, select such registered dealer for the purpose of furnishing of return in the manner laid down in sub-rule (3A) and inform, in writing electronically, such registered dealer of such selection and display the name of the registered dealer so selected in the web site of the Commercial Taxes Directorate, www.wbcomtax.gov.in.

(3) The dealer who has been selected under sub-rule (1), shall furnish the return quarterly in Form '14 or Form 14D within the next English Calendar month from the date of expiry of each quarter to the appropriate assessing authority, by way of transmitting the data in the said return electronically through such website as mentioned in sub-rule (2),-

(i) under digital signature, where such a dealer happens to be a company, incorporated under the Companies Act, 1956 or the Companies Act, 2013, or a dealer having turnover of sales or contractual transfer price or aggregate of both, in excess of rupees fifty lakh in the immediate preceding year, or

(ii) either under digital signature or without digital signature, where such a dealer is not covered under clause (i),

in respect of the return period during which such selection is made and in respect of subsequent return periods until he is deselected by the Commissioner:

Provided that a dealer furnishing return under digital signature as per clause (i) or clause (ii) shall neither be required to furnish the return in Form 14 or Form 14D in paper form, nor required to submit an acknowledgement to the appropriate assessing authority in Form 14e generated from the said website:

Provided further that where a dealer referred to in clause (ii), transmits the data in the return in Form 14 or Form 14D not under digital signature, electronically, he shall generate an acknowledgement in Form 14e from the website and send it by speed post or registered post or courier only, after duly signing it, to the address as noted therein so that it reaches the said address within fifteen days from the expiry of the due date of furnishing of the return electronically or within such further time as may be extended by the Commissioner:

Provided also that where a dealer referred to in clause (ii), has furnished the return electronically without using the digital signature within the due date of furnishing of the return electronically or within such further time as may be extended by the Commissioner, and the acknowledgement in Form 14e in paper form of which, duly signed as stated, is received within fifteen days from the expiry of the due date of furnishing of the return electronically or within such further time as may be extended by the Commissioner, the deemed date of furnishing of the return shall be the date when the return is furnished electronically:

Provided also that where a dealer referred to in clause (ii), has furnished the return electronically without using the digital signature after the prescribed date of furnishing such return, the deemed date of furnishing of the return shall be the date when acknowledgement in Form 14e in paper form, duly signed as stated, is received:

Provided also that where a dealer referred to in clause (ii), has furnished the return electronically without using the digital signature within the prescribed date of furnishing such return, but the acknowledgement in Form 14e in paper form of which is received after the prescribed date, the deemed date of furnishing of the return shall be the date on which Form 14e is received:

(3A) Omitted w.e.f.01-07-2016.

(3B) Omitted w.e.f.01-07-2016..

(4) Omitted w.e.f.01-07-2016.

(4A) Where a registered dealer furnishes the return under sub-rule (3A), notwithstanding anything contained in sub-rule (1) of rule 34, the provisions of sub-rule (4) shall apply in the case of such registered dealer.

(4B) Where the information furnished in the application in Form 13A, made under sub-rule (2A), are not correct and complete or such application is not in order, the Commissioner shall, within seven days from the date of making the application, reject such application and inform, in writing electronically, the registered dealer of such rejection.

(5) The provisions of sub-rule (3), sub-rule(4), and sub-rule (5) of rule 34 shall, mutatts mutandis, apply in the manner of furnishing returns under this rule.