(1) A return for any period starting on or after the 1st day of October, 2012, required to be submitted electronically by any registered dealer, other than a dealer who is entitled to enjoy deferment or remission or exemption of tax under section 116, or who has opted to pay tax under any composition scheme under this Act, shall be 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 different Annexures to the return in Form 14 to be submitted by a dealer in accordance with sub-rule (5) of rule 34 shall also be submitted along with the return in Form e-Sahaj.

(3) The relevant online process for submission of electronic returns by dealers in Form e-Sahaj may be appropriately adapted for incorporation of the information to be furnished in the returns and Annexures thereto as may be required under this Act. the West Bengal Sales Tax Act, 1994, and the Central Sales Tax Act, 1956, respectively and the rules made thereunder and only the registration certificate number under this Act may be used for this purpose.

(4) The amount of late fee payable in accordance with the provision of sub-section (2) of section 32 for late submission of return in Form e-Sahaj shall be the amount of late fee payable in terms of rule 40 and no further late fee shall be payable for late submission of particulars pertaining to Central Sales Tax Act, 1956 (74 of 1956).

(5) All the provisions under these rules relating to submission of return for a return period in Form 14, including the provisions of rule 34 relating to due date for submission of return in Form 14 for any return period and the provisions of rule 40 and rule 42 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 14 and the corresponding rules shall be construed to include a reference to Form e-Sahaj for such purpose, unless the context requires otherwise.

(6) The return in Form e-Sahaj may be submitted by a registered dealer preferably by using digital signature certificate obtained by him in accordance with the provisions of the Information Technology Act. 2000 (21 of 2000).