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 (Amendment) Rules, 2010.

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

2. Amendment of Rule 36,-

In sub-rule (6) of rule 36 of the Rajasthan Value Added Tax Rules, 2006, for the existing expression "However, the audit report for the year 2006-07 may be furnished upto 31.03.2008 and for the year 2007-08 may be furnished upto 31.03.2009.", The expression " However, the audit report may be furnished upto-

(i) 31.03.2008 for the year 2006-07;

(ii) 31.03.2009 for the year 2007-08;

(iii) 31.01.2010 for the year 2008-09." Shall be substituted.