(1) The return in Form 10 may be furnished in any of the following manners, namely:-

(i) furnishing the return electronically under digital signature;

(ii) transmitting the data in the return electronically without digital signature and thereafter submitting the verification of the return inForm 10, Form 10.1 or Form 10.2 as the case may be.

(2) The State Government may, by notification, provide that the return, with or without a hard copy as may be specified in the notification, in respect of the periods starting on or after such date and by such registered dealer or class of registered dealers as may be specified in the said notification, shall be furnished in any of the manners specified in sub-rule (1) through the official web portal of the department (www.mptax.netI www.mptax.gov.in) in accordance with the instructions given in the web portal.

(3) The provisions of rule 21 shall mutatis mutandis apply to such return:

Provided that where the return has been furnished electronically and the payment of full tax payable according to such return, has been made through the official web portal of the department, the return shall not be required to be accompanied by a challan in Form 26 or e-receipt in Form 26-A in proof of payment of the tax payable.