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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications - HISTORY
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Body NOTIFICATION No. F 16(375)Tax/VAT/CCT/06/179 Dated 29th June, 2010

In exercise of the powers conferred by sub-rule 19 of the Rajasthan Value Added Tax Rules, 2006, and in supersession of notification No. F. 16 (375) Tax/VAT/CCT/06-373 dated 27.02.2009 (as amended from time to time), I, Niranjan Arya, Commissioner, Commercial Taxes, hereby specify the following class of registered dealers for the purpose of said sub-rule, with immediate effect, namely:-

1. For submission of returns referred to in sub-section (1) of section 21 of the Rajasthan Value Added Tax Act, 2003, electronically in the manner as provided in Rule 19A of the Rajasthan Value Added Tax Rule, 2006, for the period up to 31.03.2010:

S. No. Class of registered dealers
1 Dealers registered under the Companies Act, 1956 (Act No. 1 of 1956)
2 Dealers having more than Rs.5 lac as net tax payable during the previous year.

2. For submission of returns referred to in sub- section (1) of section 21 of the Rajasthan Value Added Tax Rule, 2003, electronically in the manner as provided in Rule 19A of the Rajasthan Value Added Tax Rule, 2006, for the period 01.04.2010 onwards:

S. No. Class of registered dealers
1 Dealers registered under the Companies Act, 1956 (Act No. 1 of 1956)
2 Dealers having more than Rs. 5 lac as net tax payable during the previous year including the tax payable under the Central Sales Tax Act, 1956.
3 Dealers having Gross Turnover more than Rs. 80 lac during the previous year including the turnover under the Central Sales Tax Act, 1956.

(Niranjan Arya)

Commissioner

Commercial Taxes

Rajasthan, Jaipur