(1) The Commissioner may, from amongst the registered dealers who are required under rule 17 to furnish returns, select such dealers on such consideration as he may deem fit and proper, for transmitting return electronically. Any dealer not selected may also opt to transmit return electronically.

(2) The dealers so selected shall be informed, in writing, about such selection by the Commissioner.

(3) Every dealer who has been selected or who opts under sub-rule (1) shall furnish return -

(a) firstly, by way of transmitting the data in prescribed form either under digital signature or without any digital signature electronically to the web-site www.taxassam.in, in respect of return period during which such selection is made and in subsequent return periods until he is left out of such selection by the Commissioner; and

(b) secondly, by way of furnishing the return in paper form to the Prescribed Authority.

4(a) The time limit for furnishing return electronically shall be same as prescribed in rule 17;

(b) the dealer shall furnish return in paper form, as prescribed in clause (b) of sub-rule (3), within 30 days from the date of filing return electronically for a particular month/quarter/year.

(5) The provisions of rule 17 shall, mutatis mutandis, apply in the manner of furnishing returns under this rule.