In exercise of the powers conferred by section 99 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government hereby makes the following rules further to amend the Rajasthan Value Added Tax Rules, 2006, namely:-

1. Short title and commencement-

(1) These rules may be called the Rajasthan Value Added Tax (Amendment) Rules, 2017.

(2) They shall come into force with immediate effect.

2. Amendment of rule 21.-

The existing second proviso to sub-rule (1) of rule 21 of the Rajasthan Value Added Tax Rules, 2006 shall be substituted by the following, namely:-

"Provided further that for the assessment completed upto July 31, 2016, the dealer may furnish the declaration Forms or certificates upto February 15, 2017."

(Shankar Lal Kumawat)

Joint Secretary to the Government