(1) An application for tax clearance certificate by a registered dealer shall be submitted electronically through the official website of the Department in the manner provided therein.

(2) The assessing authority or any officer not below the rank of an Assistant Commercial Taxes Officer authorized by the Commissioner in this behalf, shall reject the application of tax clearance certificate, 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 has failed to make payment of any recoverable outstanding demand(s) under the Rajasthan Value Added Tax Act, 2003 and or under the Central Sales Tax Act, 1956 and or under the Rajasthan Sales Tax Act, 1994 and / or under the Rajasthan Sales Tax Act, 1954; or

(c) 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 under the Central Sales Tax Act. 1956 within the time prescribed therein: or

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

On rejection of the application, the dealer may apply afresh for the same after fulfillment of the above requirements.

(3) On receipt of such application, the assessing authority or any officer not below the rank of an Assistant Commercial Taxes Officer authorized by the Commissioner in this behalf, subject to the provisions of sub-rule (2), shall, within ten days of receipt of such application, grant permission to the applicant dealer to generate the tax clearance certificate in Form VAT-67, electronically through the official website of the Department, which shall be valid up to the date mentioned therein, and intimation of such permission shall be communicated to the applicant dealer through the official website of the Department.