In exercise of the powers conferred by sub-section (1) of section 20 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), and in supersession of this Department's notification No.F. 12 (91) FD / Tax / 11-49 dated 20.09.2011, the State Government being of the opinion that it is expedient in the public interest so to do, hereby notifies that the class of dealers specified in Column Number 1 of the Schedule given below shall pay tax at such intervals as specified against each in Column Number 2 thereof, with immediate effect, namely:-
SCHEDULE
(2) The amount of tax charged or collected for the period 11th day to 20th day of the month, less the claim of amount of State Subsidy and the amount of Additional State Subsidy for the said period which has became due under the Rajasthan Domestic LPG Subsidy Scheme-2011 on the supply of LPG Cylinders within the State, if applicable, shall pay tax by the 25th day of the month;
(3) The amount of tax charged or collected for the period 21st day of the month to the end of the month, less the claim of amount of State Subsidy and the amount of Additional State Subsidy for the said period which has became due under the Rajasthan Domestic LPG Subsidy Scheme-2011 on the supply of LPG Cylinders within the State, if applicable, shall pay tax within 5 days from the closing of the month.
(4) The amount of aforesaid State Subsidy and the amount of Additional State Subsidy for the tax period(s) shall be adjusted against the tax payable by the dealer for that tax period(s) as and when disbursed by the Officer Authorized under the Rajasthan Domestic LPG Subsidy Scheme-2011.
By order of the Governor,
(Aditya Pareek)
Deputy Secretary to Government