(1) A dealer, who claims partial or full exemption from payment of tax on sale of goods,-

(i) to another dealer or person in the State, shall furnish a duly filled in declaration or certificate or declaration in Form VAT-72 obtained from the purchasing dealer or person, required to be furnished under any notification issued under the Act, to his assessing authority up to the due date of filing of annual return or audit report, as the case may be;

(ii) in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall furnish a duly filled in and signed declaration in Form VAT-15 obtained from the exporter, to his assessing authority, up to the due date of filing of annual return or audit report, as the case may be:

Provided that the Commissioner, being of the opinion that it is expedient in the public interest so to do, may by a notification in the Official Gazette extend the date of submission of the declaration forms/certificates pertaining to any period.

(2) For obtaining declaration Form VAT-15, the dealer shall submit an initial application to his assessing authority, electronically through the Official Website of the Department in the manner as provided therein.

(3) On receipt of such application, the assessing authority, subject to the provisions of sub-rule (4) and subject to compliance of notice issued under sub-section (2) of section 91 of the Act, if any, shall grant permission to the dealer to generate declaration Form VAT-15 electronically through the Official Website of the Department, and intimation of such permission shall be communicated to the dealer, through the Official Website of the Department.

(4) The assessing authority shall reject the application submitted under sub-rule (2), where,-

(a) the applicant dealer has failed to comply with an order demanding initial or additional security under section 15 of the Rajasthan Value Added Tax Act, 2003 and/or under sub-section (2A) of section 7 and / or under sub-section (3A) of section 7 of the Central Sales Tax Act, 1956; or

(b) the applicant dealer does not require the declaration Forms applied for; or

(c) the applicant dealer has not made proper use of Forms previously obtained by him; or

(d) the applicant dealer has failed to make payment of any outstanding demand(s) under the Rajasthan Value Added Tax Act, 2003 and / or the Central Sales Tax Act, 1956 and/or the the Rajasthan Sales Tax Act, 1994 and / or the Rajasthan Sales Tax Act, 1954; or

(e) the applicant dealer has failed to pay tax or any other sum due under the provisions of the Rajasthan Value Added Tax Act, 2003 and / or the Central Sales Tax Act, 1956, within the time prescribed under the said Act; or

(f) the applicant dealer has failed to furnish any return or returns in accordance with the provisions of the Rajasthan Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 for the immediately preceding two years; or

(g) the verification of facts and statements made in the application of registration in accordance with the provisions of the Rajasthan Value Added Tax Act, 2003 has not been made;

However, the Commissioner or any officer authorized by the Commissioner in this behalf, in any particular case, if satisfied that the interest of the State revenue so requires, may direct the assessing authority to grant permission under sub-rule (3) subject to such conditions as may be considered reasonable.

(5) After grant of permission for generation of declaration in Form VAT-15, the dealer shall submit a subsequent application for generation of declaration Form VAT-15 through the Official Website of the Department in the manner as provided therein.

(6) After submission of application as provided in sub-rule (5), the system shall generate duly filled in declaration Form VAT-15, subject to the provisions of sub-section (7), separately for each transaction.

(7) The system shall not generate declaration Form VAT-15, after the grant of permission under sub-rule (3) for generation of declaration Form VAT-15 electronically, where the dealer fails to,-

(i) make payment of any outstanding demand(s) under the Rajasthan Value Added Tax Act, 2003 and/ or the Central Sales Tax Act, 1956 and / or the Rajasthan Sales Tax Act, 1994 and / or the Rajasthan Sales Tax Act, 1954; or

(ii) pay tax or any other sum due under the provisions of the Rajasthan Value Added Tax Act, 2003 and/ or the Central Sales Tax Act, 1956 within the time prescribed under the said Act; or

(iii) furnish any return or returns in accordance with the provisions of the Rajasthan Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 for the immediately preceding two years.

The dealer shall be allowed to generate the declaration Form VAT-15 only after fulfillment of above requirements. However, the Commissioner or any officer authorized by the Commissioner in this behalf, in any particular case, if satisfied that the interest of the State revenue so requires, may dispense with the above requirements, and permit the assessing authority to allow the dealer to generate such forms in such numbers, subject to such conditions and restrictions as may be considered reasonable.

(8) Where any dealer, after generation of declaration Form VAT-15 discovers that he has filled in incorrect particulars or any other information at the time of generating the declaration mentioned above, and intends to rectify the same, he shall submit an application to his assessing authority within six months of generation of such declaration form or upto 30th September 2014, whichever is later,mentioning therein the incorrect particulars or any other information furnished by him which he wants to rectify and the correct particulars or any other information in respect thereof. Such application shall be accompanied with a printed copy of such declaration, along with an undertaking in the form of an affidavit mentioning therein the particulars of transactions for which the declaration was generated and the statement that he has not issued the printed copy of such declaration to any person including the selling dealer and in case of any loss to the State exchequer, he shall indemnify the same to the State Government along with the interest and penalty, if any. The assessing authority on receipt of such application along with affidavit of undertaking, on being satisfied shall cancel the print out of declaration submitted by the dealer along with the application and shall keep the application along with cancelled print out of declaration and undertaking of indemnity on the record of the dealer. The assessing authority shall cancel such declaration in the system through the computer network:

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.

Provided further that the dealer may submit such application pertaining to any period upto 30.06.2017 by 30.09.2021, directly to the assessing authority concerned and the assessing authority shall dispose such application in accordance with the provisions of this sub-rule, at his own level.

(9) No registered dealer who has generated the declaration Form(s) through the Official Website of the Department shall either directly or otherwise, transfer the same to any other person except for the lawful purpose.

(10) Every registered dealer shall keep the declaration Form(s) generated by him through the Official Website of the Department, in safe custody and shall be personally responsible for the loss of Government revenue, if any, directly or indirectly from any theft, loss or destruction thereof. If any such form is stolen, lost or destroyed, the dealer shall immediately report the fact to his assessing authority or the officer authorized by the Commissioner in this behalf, and shall issue public notice of such theft, loss or destruction, and take such further action(s) as directed by the assessing authority or the officer authorized.

(11) The dealer who reports theft, loss or destruction from his custody of any declaration Form(s) generated by him through the Official Website of the Department, shall be required to furnish security by way of an indemnity bond in Form VAT-65 against any possible misuse of the form, and when any form duly completed and signed by the dealer is reported to have been stolen, lost or destroyed while in transit between the purchasing dealer and the selling dealer or between the selling dealer and the assessing authority, the purchasing dealer or the selling dealer, as the case may be, shall be required to furnish an indemnity bond as aforesaid.

(12) Where an indemnity bond under sub-rule (11) is to be furnished by the selling dealer, it shall be of such amount as the assessing authority having regard to the circumstances of the case may decide and shall be furnished within such period as may be specified by the assessing authority.

(12A) The assessing authority or the officer authorized by the Commissioner after receipt of information of stolen, lost or destroyed declaration form under sub-rule (10) and after having obtained security under sub-rule (11) or (12), as the case may be, shall, from time to time, get published the particulars of such declaration forms in the Official web-site of the Department.

(13) Before furnishing declaration Form to the selling dealer, the purchasing dealer or his business manager or any person specifically authorized by him in this behalf shall affix his signature in the space provided in the Form for this purpose. Thereafter the purchasing dealer shall retain the counterfoil of the form and the other two portions marked "original" and "duplicate" shall be handed over by him to the selling dealer. The selling registered dealer shall retain with him the portion marked 'duplicate' and shall furnish to his assessing authority, the portion marked 'original' of the form 'VAT-15' received by him along with the evidence of export of goods.

(14) No purchasing dealer shall furnish and no selling dealer shall accept a declaration Form, which is,-

(i) forged or fake, or not generated through the Official Website of the Department; or

(ii) reported stolen, lost or destroyed under sub-rule (10); or

(iii) cancelled under sub-rule (8).

(15) Notwithstanding anything contained above, declaration Form(s) VAT-15 for the period prior to 01.04.2011 may be obtained in such manner which was in force in that period.