As per the provisions of Rule 19 (1A) and Rule 19A (1A) of Rajasthan Value added Tax Rules, 2006, a dealer who has filed an audit report under Sub-section (1) of Section 73 of Rajasthan Value added Tax Act, 2003 (Act No. 4 of 2003), need not to file a return in form VAT-10A. As per the provisions of sub-section (1) of section 73 of the said Act, beside others, the dealers who files return electronically are not required to furnish Audit report as prescribed under the said sub-section. Certain dealers of the State, who are not required to furnish audit report under the provisions of the said Section, have furnished audit report as specified by the Commissioner, under sub rule (6) of Rule 36 of Rajasthan Value Added Tax Rules, 2006. As per the provisions of 19 (1A) and Rule 19A (1A) of Rajasthan Value Added Tax Rules, 2006, such class of dealers have to submit the annual return in Form VAT-10A.

Audit report being verified by an accountant, within the meaning of section 73 of the said Act, fulfills the requirement of annual return in Form VAT-10A. Therefore, 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, Niranjan Arya, Commissioner Commercial Taxes, Rajasthan being of the opinion that it is expedient in the public interest so to do, hereby dispense with the requirement of filing of annual return in Form VAT-10A, for the dealers who have furnished audit report as specified by the Commissioner, Commercial Taxes, Rajasthan, duly authenticated by an accountant not being obliged to do so under the provisions of the Act,

Niranjan Arya,

Commissioner,

Commercial Taxes,

Rajasthan, Jaipur