GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated December 08, 2010
F16(375)TAX/VAT/CCT/06/1710
In exercise of the powers conferred by the sub-rule (7) of rule 19 of the Rajasthan Value Added Tax Rules, 2006, and in suppression of Notification No.16(375)Tax/VAT/CCT/06/179 dated 29.06.2010. I, Niranjan Arya, Commissioner, Commercial Taxes, Rajasthan, hereby specify the following class of registered dealers for the purpose of said sub-rule, with immediate effect. namely:
l. For submission of return referred to in sub-section (1) of Section 21 of the Rajasthan Value Added Tax Act, 2003, electronically in the manner as provided in Rule 19A of the Rajasthan Value Added Tax Rule, 2006, for the period up to 31.03.2010:
| S.No | Class of registered dealers |
| 1 | Dealers registered under the Companies Act, 1956 (Act No.1 of 1956) |
| 2 | Dealers having more than Rs.5 lac as net tax payable during the previous years. |
2. For submission of return referred to in sub-section (1) of Section 21 of the Rajasthan Value Added Tax Act, 2003, electronically in the manner as provided in Rule 19A of the Rajasthan Value Added Tax Rule, 2006, for the period from 01.04.2010 up to 30.09.2010:
| S.No | Class of registered dealers |
| 1 | Dealers registered under the Companies Act, 1956 (Act No.1 of 1956) |
| 2 | Dealers having more than Rs.5 lac as net tax payable during the previous years including the tax payable under the Central Sales Tax Act, 1956. |
| 3 | Dealers having Gross Turnover more than Rs.80 lac during the previous year including the turnover under the Central Sales Tax Act, 1956. |
3. For submission of return referred to in sub-section (1) of Section 21 of the Rajasthan Value Added Tax Act, 2003, electronically in the manner as provided in Rule 19A of the Rajasthan Value Added Tax Rule, 2006, for the period 01.10.2010 onwards:
| S.No | Class of registered dealers |
| 1 | Dealers registered under the Companies Act, 1956 (Act No.1 of 1956) |
| 2 | Dealers having more than Rs.5 lac as net tax payable during the previous years including the tax payable under the Central Sales Tax Act, 1956. |
3 Dealers having Gross Turnover more than Rs.50 lac during the previous year including the turnover under the Central Sales Tax Act, 1956.
(Niranjan Arya)
Commissioner,
Commercial Taxes,
Rajasthan, Jaipur.
Thanks for allow us to join