12A. Electronic filing of information regarding amendment of certificate of registration.
(1) A registered dealer selected for electronically transmitting data in return in Form 14 or Form 14D or Form 15 or Form 15R and who is required to furnish information under section 27A, section 27B, or section 27C, unless specifically exempted by Commissioner, shall—
(a) firstly, furnish the said information electronically by following the process incorporated in the website; and
(b) secondly, send to the appropriate assessing authority within fifteen days of such electronic transmission, the self-attested paper copies of documents as called for in the said website.
(2) The provisions of rule 12 shall, mutatis mutandis, apply in the manner of disposal of the application for amendment as stated in sub-rule (1).
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