(1) Where a principal dispatches taxable goods within the State to his commission agent for sale, he shall generate a dispatch note in respect of such goods in Form VAT-35 electronically through the official website of the Department in such manner as provided therein and send a copy thereof to his commission agent along with the goods.

(2) The commission agent shall generate the certificate of sale proceeds of taxable goods sold by him within the State during the quarter on behalf of the principal in Form VAT-36 electronically through the official website of the Department in such manner as provided therein and forward a copy thereof to his principal.

(3) Where the principal has paid tax on sale proceeds of taxable goods sold by his agent, he shall generate a certificate in respect of deposit of tax in Form VAT- 36A electronically through the official website of the Department in such manner as provided therein and forward a copy thereof to his commission agent.

(4) Where the agent claims that he is not liable to pay tax on sales of taxable goods sold by him on behalf of the principal under the Act, he shall furnish information relating to Form VAT-35, VAT-36 and VAT-36A to his assessing authority.

(5) Notwithstanding anything contained in sub-rule (1) to (4) above, the Form VAT-35, VAT-36 and VAT-36A for the period, prior to commencement of rule 11 of the Rajasthan Value Added Tax (Third Amendment) Rules, 2015, may be obtained and submitted in such manner which was in force in that period.

(6) Where the assessing authority is satisfied, that the particulars and contents of the certificate in Forms VAT-35, VAT-36 and VAT-36A are correct, he shall accept the claim of the commission agent.