In exercise of the powers conferred by sub-section (3) of section 21 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) and in supersession of the notification No. F.16(503)VAT/Tax/CCT/2020/Part-X/63 dated 16.04.2021, I, Ravi Jain, Commissioner, Commercial Taxes, Rajasthan, Jaipur, being of the opinion that it is expedient in the public interest so to do, hereby, exempt the retail outlets of petrol and diesel from requirement of filing returns under the said Act, subject to the condition that they purchase hundred percent of the said goods sold by them from the registered dealers of Rajasthan.

Provided that if such dealers, fulfilling the above condition. having retail outlet of petrol and diesel start to sell goods (not subsumed in GST) other than petrol and diesel such as alcoholic liquor for human consumption, petroleum crude, natural gas and aviation turbine fuel, they shall be liable to furnish due returns from the date of such purchase/sale and they shall not be required to furnish any returns for the period prior to purchase/sale of such goods.

This shall come into force with effect from 01.04.2019.

(Ravi Jain)

Commissioner

Commercial Taxes Department

Rajasthan, Jaipur