In exercise of the powers conferred by sub-section (1) of the section 95 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) and in supersession of this department's notification No. F.12 (114) FD/Tax/07-56 dated 27.11.2007, the State Government being of the opinion that it is expedient in public interest so to do, hereby provides that the provisions contained in the Information Technology Act, 2000 (Central Act No. 21 of 2000) and the rules made and directions given there under, including the provisions relating to digital signatures, electronic governance, attribution, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates shall apply, as far as feasible, to procedures related to electronic filing of return, making e-payment, issuance of an invoice by the dealer or person and orders passed or certificates issued under the Rajasthan Value Added Tax Act, 2003.

This shall come into force with immediate effect.

By Order of the Governor

(Aditya Pareek)

Joint secretary to Government