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) I, Ravi Kumar Surpur, Commissioner, Commercial Taxes, Rajasthan, Jaipur, being of the opinion that it is expedient in the public interest so to do, hereby, amend Notification No. F.16(503)Tax/CCT/2021-22/Part-X/1391 dated 21.03.2022 by inserting the following proviso before the expression " This shall come into force with effect from 01.04.2019.":-

"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."

(Ravi Kumar Surpur)

Commissioner

Commercial Taxes Department.

Rajasthan, Jaipur