All registered dealers under the Himachal Pradesh Value Added Tax Act, 2005 filing returns electronically and making e-payment of the tax due according to such return except dealers whose electronically filed monthly or quarterly and annual returns as applicable bear their digital signature, shall be required to file hard copy only of the annual return filed online within fifteen days of the last date specified for filing such return. However, the dealers filing monthly/quarterly returns online but making tax payments manually shall be required to submit the "triplicate" copy of the Challan as specified under sub rule (3) of rule 37 of the said rules within seven days of filing the online return.