(1) The Commissioner may, from amongst the registered dealers who are required under sub-rule (2C) of rule 34 to furnish returns quarterly in Form 15,select such dealers on such consideration as he may deem fit and proper, for transmitting data in the return in Forms 15, electronically.

(2) The dealers Commissioner and the so selected shall be informed, in writing, about such selection by the names of the dealers so selected shall be displayed in the web site, www.wbcomtax.gov.in, of the Commercial Taxes Directorate.

(3) The dealer who has been selected under sub-rule (1), shall furnish returns quarterly in Form 15 within the next English Calendar month from the date of expiry of each quarter to the appropriate assessing authority, by way of transmitting the data in the said return electronically through such website as mentioned in sub-rule (2), either under digital signature or without digital signature in respect of the return period during which such selection is made and in respect of subsequent return periods until he is deselected by the Commissioner:

Provided that a dealer furnishing return under this sub-rule shall neither be required to furnish the return in Form 15 in paper form, nor required to submit an acknowledgement to the appropriate assessing authority in Form 15Re generated from the said website:

Provided further that where a dealer becomes ineligible to pay tax under sub-section (3) of section 16 in the middle of a year, notwithstanding anything contained in this sub-rule, such a dealer shall be deemed to have been left out of such selection from the period for which he became not eligible to furnish return in Form 15 as stated above.

(4) omitted w.e.f. 01-07-2016.

(5) The provisions of sub-rule (3), and sub-rule (4), of rule 34 shall, mutatis mutandis, apply in the manner of furnishing returns under this rule.