(1) Notwithstanding anything contained in rule 8, 9 and 11 duly completed application for issuance of declaration Forms prescribed under the rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, and subject to rule 6, may be submitted by a dealer to the taxing authority / Sales Tax Authority electronically, through the official web-site of the department, along with the proof of payment of fee of Rupees one hundred for each book containing twenty five declaration forms.

(2) Notwithstanding anything contained in sub- rule (1), the Commissioner may evolve criteria and direction other than those prescribed in these Rules for the purpose of requisition, obtainment and cancellation of prescribed declaration forms electronically through departmental online system.