17A. Electronic filing.
(1) The Commissioner may by notification published in the Official Gazette, provide that in respect of the periods starting on or after the date specified in the said notification the class or classes of the dealers specified in the said notifications shall, in addition to a hard copy if so specified in the notification, submit application, declaration, annexure, appeal and memorandum, report of audit and any other document which may be specified in the notification in an electronic form with or without digital signature, as may be specified, in the manner laid down in the notification. Such notification may be issued from time to
(2) If the Commissioner has issued any notification under sub- rule (1) or, as the case may be, under sub-rule of 17, then with a view to promoting effective compliance of the notification and ensuing compatibility with automated system, the Commissioner may by publication in the Official Gazette, provide for amendments to be made to the forms or may introduce new forms of returns, applications declarations, Annexures, memorandum of appeal, report of audit and any other document which is required to be submitted