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 (Fifth Amendment ) Rules, 2010.

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

2. Amendment of rule 19A.-

The existing sub-rule (1) of rule 19A of the Rajasthan Value Added tax Rules, 2006, shall be substituted by the following, namely:-

"(1) Notwithstanding any thing contained in rule 19, the return referred to in sub-section (1) of section 21 of the Act, may be submitted by a dealer electronically in Form VAT-10 through the official website of the Department, for each quarter within forty five days of the end of the quarter, other than the following class of dealers:-

(i) who has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of Section 8 of the Act; or

(ii) Whose annual tax liability [ output tax + purchase tax + reverse tax) including liability under CST Act, 1956] was Rupees twenty thousand or less in the immediately preceding year.

However where a dealer has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act; may submit return electronically in Form VAT-11 through the official website of the Department, within one hundred and five days of the end of the year.

Explanation: 'Quarter' means the period of three months ending on 30th June, 30th September, 31st December and 31st March."

By Order of the Governor,

(Bhavani Singh Detha),

Deputy Secretary to Government.