In exercise of the powers conferred by section 99 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government hereby makes the following rules further to amend the Rajasthan Value Added Tax Rules, 2006, namely:-

1. Short title and commencement. -

(1) These rules may be called the Rajasthan Value Added Tax (Amendment) Rules, 2015.

(2) They shall come into force with immediate effect.

2. Amendment of rule 40.-

In rule 40 of the Rajasthan Value Added Tax Rules, 2006, after the existing sub-rule (16), the following new sub-rule (17) shall be added, namely:-

"(17) Notwithstanding anything contained in this rule, the provisions which were in force prior to 01.12.2014 shall remain in force up to 28.02.2015 for the purpose of furnishing of particulars of contract, deduction of amount in lieu of tax, deposit of amount in lieu of tax and information thereof, obtaining and issuance of certificate of deduction of tax and Awarder Identification Certificate."

By Order of the Governor

(Aditya Pareek)

Joint Secretary to Government