All registered Dealers,

Sub: Application Form VAT-06B for opting payment of tax u/s 3 (2).

1. As per rule 17(3) of RVAT Rules, 2006, a registered dealer, who intends to opt for payment of tax under section 3(2) of RVAT Act, 2003, can exercise such option at later stage also but only after the end of the relevant year by submitting an application in Form VAT-06B, within thirty days of the commencement of the subsequent financial year, electronically through the official web-site of the Department in the manner provided therein.

2. An online application Form VAT-06B for opting payment of tax u/s 3 (2) has been provided on the official website of the Commercial Taxes Department under e-services.

3. Registered dealers willing to opt for payment of tax u/s 3(2) may use this application, from 1st April to 30th April of the relevant financial year.

4. An opting dealer after logging into the system is required to submit details in the Form VAT-06B.

5. The dealer shall have to enter details of balance ITC and closing stock which has suffered tax as well as which has not suffered tax separately.

6. No input tax credit shall be allowed to the opting dealer on the goods in stock on the date of opting for payment of tax u/s 3(2).

7. Where a registered dealer having goods in stock which had not suffered tax at full rate, intends to exercise option to pay tax under sub-section (2) of section 3, he shall deposit tax on such stock at the rates applicable at the time of exercising the option, and proof of tax so deposited shall be submitted along with his application for exercising such option.

(Vaibhav Galriya)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur