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

The Rajasthan Value Added Tax (First Amendment) Rules, 2006

1. Short title and commencement. -

(1) These rules may be called the Rajasthan Value Added Tax (First Amendment) Rules, 2006,

(2) They shall come into force from the date of their publication in the Official Gazette.

2. Amendment of rule 17. -

In sub-rule (2), -

(i) for the existing expression "he shall submit an application within thirty days of the commencement of these rules", the expression "he shall submit an application within thirty days of the commencement of these rules or within thirty days of the issuance of registration certificated, whichever is later", shall be substituted; and.

(ii) after the existing expression "competent to grant registration.", the expression "However, for the year 2006-07, the application for exercising the option under sub-section (2) of section 3 can be submitted up to June 30, 2006." shall be added.