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Rajasthan Rule Amendment Notification ( Date of Furnishing of Audit Report extended upto 15.02.2008)

December 12, 2007

India Sales Tax And VAT Database

Notification No.:F.12(114)FD/Tax/07-58 Dated 10th December, 2007

In exercise of the powers conferred by section 99 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003), the State Government hereby makes the following rules further to amend the Rajasthan ValueAdded Tax Rules, 2006, namely :-
1. Short title and commencement -
(1) These rules may be called the Rajsthan Value Added Tax (Fourth Amendment) Rules 2007.
(2) They shall come into force from date of their publication in the official gazette.
2. Amendment of Rule 36 -
In Sub-rule 6 of rule 36 of the Rajasthan ValueAdded Tax Rules, 2006, after the existing expression "specified by the commissioner.", the expression "However, the audit report for the year 2006-07 may be furnished upto 15.02.2008." Shall be added.
By order of the Governor,
Ashwini Bhagat
Deputy Secretary to Government

INSTAVAT COMMENT
Sub-rule 6 of rule 36 of the Rajasthan ValueAdded Tax Rules, 2006 prior to amendment read as under:
(6) The audit report required to be furnished by the dealer under sub-section (1) of section 73 shall be furnished within nine months from the end of the relevant financial year, in the form as may be specified by the Commissioner.
After the Amendment read as under:
(6) The audit report required to be furnished by the dealer under sub-section (1) of section 73 shall be furnished within nine months from the end of the relevant financial year, in the form as may be specified by the Commissioner. However, the audit report for the year 2006-07 may be furnished upto 15.02.2008.

www.SalesTaxIndia.com Rajasthan Rule Amendment Notification ( Date of Furnishing of Audit Report extended upto 15.02.2008)		December 12, 2007
	India Sales Tax And VAT Database
Notification No.:F.12(114)FD/Tax/07-58 Dated 10th December, 2007
In exercise of the powers conferred by section 99 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003), the State Government hereby makes the following rules further to amend the Rajasthan ValueAdded Tax Rules, 2006, namely :- 1. Short title and commencement - (1) These rules may be called the Rajsthan Value Added Tax (Fourth Amendment) Rules 2007. (2) They shall come into force from date of their publication in the official gazette. 2. Amendment of Rule 36 - In Sub-rule 6 of rule 36 of the Rajasthan ValueAdded Tax Rules, 2006, after the existing expression "specified by the commissioner.", the expression "However, the audit report for the year 2006-07 may be furnished upto 15.02.2008." Shall be added. By order of the Governor, Ashwini Bhagat Deputy Secretary to Government INSTAVAT COMMENT Sub-rule 6 of rule 36 of the Rajasthan ValueAdded Tax Rules, 2006 prior to amendment read as under: (6) The audit report required to be furnished by the dealer under sub-section (1) of section 73 shall be furnished within nine months from the end of the relevant financial year, in the form as may be specified by the Commissioner. After the Amendment read as under: (6) The audit report required to be furnished by the dealer under sub-section (1) of section 73 shall be furnished within nine months from the end of the relevant financial year, in the form as may be specified by the Commissioner. However, the audit report for the year 2006-07 may be furnished upto 15.02.2008.