(1) Notwithstanding anything contained in rule 61, a registered dealer who imports taxable goods from outside the state and/or who dispatches taxable goods to a place outside the state may furnish a declaration in Form VATXXVI- A, electronically through the official web-site of the Excise and Taxation Department..

(2) The dealer shall first make an on line request on the official web-site of the Excise and Taxation Department to his appropriate Assessing Authority for authorization of using Form VAT– XXVI-A.

(3) On receipt of the request of registered dealer in the above manner, the approprate Assessing Authority may authorize the dealer to use Form VAT-XXVI-A from the official web-site of the Excise and Taxation Department.

(4) The appropriate Assessing Authority after affording due opportunity of being heard to the dealer, may reject such request after recording reasons in writing.