25. Forms and their manner of filing:

(1) Where a form has been prescribed by these rules for submission of applications, returns with annexure, appeals, review and revision petitions, along with enclosures, declarations, statements, reply to notice and such other documents, they shall be submitted only in the appropriate electronic forms, generated through the website of the Commercial Taxes Department for such purpose, unless otherwise specified.

(2) The electronic submission of every form or documents shall be through the website of the Commercial Taxes Department with Digital Signature Certificate of the dealer or the person authorized in this behalf.

(3) If the dealer or the person authorized in this behalf does not possess the Digital Signature Certificate, then the submission shall be in the appropriate electronic form subject to the condition that the hard copy of same shall be submitted within the due date prescribed to the appropriate authority under the Act, duly affixing the signature of the dealer or the person authorized in this behalf.

Provided that failure to submit the signed hard copy of such electronic form or document, along with such enclosures, within the period prescribed shall invalidate such electronic submission:

Provided further that all persons registered under the Companies Act, 1956 (Central Act 1 of 1956) or the Companies Act, 2013 (Central Act 18 of 2013), as the case may be, shall submit the application and connected documents in electronic form with digital signature certificate only.

(4) The Forms prescribed in the Rules may be used with such variation in matters of details, as may be directed by the Commissioner of Commercial Taxes from time to time.