The Commercial Tax Department, Rajasthan on March 21, 2022 has issued Notification regarding exemption of filing returns for retail outlets of petrol and diesel. This has come into force from April 1, 2019.
The following has been stated namely: -
• The retail outlets of petrol and diesel are exempted from requirement of filing returns. Subject to the condition that they purchase 100% of the said goods sold by them from the registered dealers of Rajasthan.
[Notification No. F.16(503) Tax/CCT/2021-22/Part-X/1291]