(1) A dealer who is required to submit a return for any period starting on or after the 1st day of October, 2012 under the West Bengal Value Added Tax Act, 2003 in Form e-Sahaj shall, notwithstanding the provisions of rule 152, submit the return for that period under this Act in Form e-Sahaj incorporating online process as available in the website of the Directorate of Commercial taxes, i.e. www.wbcomtax.gov.in.

(2) The provisions of rule 34AC of the West Bengal Value Added Tax Rules, 2005, and of rule 162 shall, mutatis mutandis, apply in respect of submission of return in Form e-Sahaj under this Act.

(3) All the provisions under these rules relating to submission of return for a return period in Form 25, including the provisions of rule 152 relating to due date for submission of return in Form 25 for any return period and the provisions of rule 163 relating to due date for payment of tax for any tax period, shall, mutatis mutandis, be applicable in respect of submission of return for that period in Form e-Sahaj and any reference in these rules to a return in Form 25 and the corresponding rules shall be construed to include a reference to Form e-Sahaj for such purpose, unless the context requires otherwise.