(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 in Form 10-A.

(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.