Section 19(2) in The Rajasthan Sales Tax Rules, 1995
(2)The dealer may file the return before the assessing authority concerned or send it by registered post [or may be filed electronically, and for this purpose the Commissioner, (Commercial Taxes Department or any Officer authorized by him shall issue password on the application of the dealer exercising such option.] [Inserted by Notification No. G.S.R. 95, dated 20.2.2006 (w.e.f. 1.10.1995).].
