Electronic filing requirement permits Commissioner to mandate online reconciliation returns and declarations, with hard-copy and fee exemptions. The amendment authorises the Commissioner to require dealers or classes of dealers to file reconciliation returns electronically while also mandating submission of a hard copy with required declarations or certificates unless exempted; it removes the proviso to rule 7(1) and inserts Rule 8A permitting the Commissioner to require electronic application for declaration or certificate Forms under rule 12 via the Department website, with no fee for downloaded forms.