All registered Dealers,

Sub: Application Form VAT-06D for option to pay tax at full rate on the MRP.

1. As per Rule 18(10) of RVAT Rules, 2006, a registered dealer who opts to pay tax at the full rate on the maximum retail price of the notified goods under sub-section (7) of section 4, shall submit an application to this effect, in Form VAT-06D electronically through the official web-site of the Department within thirty days of start of his business and for subsequent years, such application shall be submitted within thirty days of the commencement of the subsequent financial year. The opting dealer shall charge tax on the maximum retail price if it is exclusive of tax and in case the maximum retail price is inclusive of tax, the dealer shall charge tax on the price as calculated as per rule 18(10) (i).

2. An online Application Form VAT-06D to opt to pay tax at full rate on the MRP has been provided on the official website www.rajtax.gov.in of the department under the e-services.

3. Registered dealer intending to pay tax on MRP for subsequent financial year, shall have to submit application Form VAT-06D electronically between 1st and 30th April of relevant financial year.

4. Dealer shall have to select goods on which option to pay tax on MRP is sought. A dealer may also select more than one goods.

5. Dealers willing to pay tax on MRP may use this form.

(Vaibhav Galriya)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur