The Finance Department of Rajasthan on July 01, 2021 has issued the Rajasthan Value Added Tax (Amendment) Rules, 2021 to further amend the Rajasthan Value Added Tax Rules, 2006.
The following amendments have been made:
• Rule 21 (1), the second proviso which specifies the furnishing of declaration forms for assessment, has been substituted, namely:
“Provided further that for the assessments pertaining to any period upto June 30, 2017, the dealer may furnish the declaration forms or certificates upto September 30, 2021.”
• Rule 21 (8), which specifies the disposal of the application by the authorities, has been substituted, namely:
“Provided further that the dealer may submit such application pertaining to any period upto June 30, 2017 by September 30, 2021, directly to the assessing authority concerned and the assessing authority shall dispose such application in accordance with the provisions of this sub-rule, at his own level.”
