THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body Notification No. F.12 (16) FD-Tax/2009-50 Dated 24th October, 2016

In exercise of the powers conferred by section 51A of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, hereby, waives the amount of late fee payable under rule 19A of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules, to the extent as mentioned in column number 4 on the conditions as mentioned in column number 3 for the category of dealers as mentioned in column number 2 of the Table given below:-

Table

S.No.	Category of Dealers	Conditions	Extent of Waiver of Late Fee
1	2	3	4
1	Dealers who have,- (i) failed to furnish the acknowledgement generated through the official web-site of the department within the period specified under rule 19 of the said rules; or (ii) furnished acknowledgement generated through the official web-site of the department after the period specified under rule 19 of the said rules.	The dealer has deposited the whole amount of tax along with 20% of the outstanding amount of late fee (as per Demand and Collection Register), upto 30.11.2016.	Remaining outstanding amount of late fee.
2	Dealers who have famished return after the period specified under rule 19 of the said rules.	The dealer has deposited the whole amount of tax along with 40% of the outstanding amount of late fee (as per Demand and Collection Register), upto 30.11.2016.	Remaining outstanding amount of late fee.

By Order of the Governor,

(Hardyesh Kumar Juneja)

Joint Secretary to Government