(1) Notwithstanding the provisions provided in rule 6, 6B, 6C, and 6D, application for issue of Forms of declaration or as the case may be, certificates prescribed under sub-rule (1), sub-rule (4), sub-rule (5) and sub-rule (10) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 can be made electronically without payment of any fee in such manner and by all or such class or classes of registered dealers as may be specified by the Commissioner by notification.

(2) Subject to such conditions and restrictions as prescribed in rule 6, 6B, 6C and 6D, the forms of declaration or as the case may be the certificate as referred to in sub-rule (1) may be issued electronically by such authority and in such manner as may be specified by the Commissioner by notification.

(3) Procedures prescribed in rule 6, 6B, 6C and 6D, regarding use, custody, maintenance of records and matters incidental there to shall mutatis-mutandis apply in respect of the Forms of declaration or as the case may be the certificates issued electronically under sub-rule 2.