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

1. Short title and commencement.-

(1) These rules may be called the Rajasthan Value Added Tax (Second Amendment) Rules, 2017.

(2) They shall come into force with immediate effect.

2.Amendment of rule 19.-

In rule 19 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules,-

(i) for the existing punctuation mark "." appearing at the end of sub-rule (8), the punctuation mark ":" shall be substituted; and

(ii) in sub-rule (8), so amended, the following new proviso shall be added, namely:-

"Provided that for the year 2015-16 the dealer may furnish the revised return in Form VAT-11 upto 15.04.2017.".

3. Amendment of rule 21.-

The existing proviso to sub-rule (8) of rule 21 of the said rules, shall be substituted by the following, namely:-

"Provided that Deputy Commissioner (Administration) having jurisdiction, for the reasons to be recorded in writing, in any particular case, may allow the dealer for submission of such application upto a period of two years from the date of generation of such declaration form or upto 31.03.2017, whichever is later.".

4. Amendment of rule 30.-

After the existing sub-rule (2) and before the existing sub-rule (3) of rule 30 of the said rules, the following new sub-rules (2A) and (2B) shall be inserted, namely:-

"(2A) Notwithstanding anything contained in sub-rule (1) and (2) above, for the period upto the date of commencement of the Rajasthan Value Added Tax (Second Amendment) Rules, 2017, the memorandum of appeal in Form VAT-27 and application for condonation of delay in Form VAT-28, submitted in such form and manner which was in force prior to the Rajasthan Value Added Tax (Third Amendment) Rules, 2015, shall be deemed to have been submitted under sub-rule (1) and/or (2) above, as the case may be.

(2B) The appellant or his authorized representative shall submit the acknowledgment generated through the official website of the department along with proof of deposit as required under sub-section (3) of section 82 of the Act and the certified copy of the order against which appeal has been filed, within seven working days of filing of appeal before the appellate authority concerned.".

5. Amendment of rule 40.-

In rule 40 of the said rules,-

(i) for the existing punctuation mark "." appearing at the end of sub-rule (8B), the punctuation mark ":" shall be substituted; and

(ii) in sub-rule (8B), so amended, the following new proviso shall be added, namely:-

"Provided that for the year 2015-16 the awarder may furnish revised Form VAT-40E upto 31.03.2017.".

By order of the Governor,

(Shankar Lal Kumawat)

Joint Secretary to the Government

FINANCE DEPARTMENT (TAX DIVISION)