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 (Second Amendment) Rules. 2006

1. Short title and commencement -

(1) These rules may be called the Rajasthan Value Added Tax (Second Amendment) Rules, 2006.
(2) They shall come into force from the date of their publication in the Official Gazette.

2. Amendment of rule 18. -

In clause (i) of sub-rule (10), for the existing expression "within thirty days of commencement of this Act or start of his business, whichever is later", the expression "within sixty days of the commencement of the Act or within thirty days of start of his business, whichever is later.",shall be substituted.