Section 17 in The Rajasthan Value Added Tax Rules, 2006
17. Amendment of registration certificate in special cases.
(1)The registration certificate issued to a dealer under the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995), shall be deemed to have been issued under the Act.(2)[ A dealer may, at the time of submitting the application for registration, opt for payment of tax in accordance with the provisions of sub-section (2) of section 3 of the Act.] [Substituted by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).](3)A registered dealer who had not opted for payment of tax in accordance with the provisions of sub-section (2) of section 3 as per sub-rule (2), can exercise such option later on but only after the end of the relevant year [by submitting an application in Form VAT-06B, within thirty days of the commencement of the financial year, electronically through the official web-site of the Department in the manner provided therein] [Substituted 'by submitting an application within thirty days of the commencement of the year along with the original certificate of registration' by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).], to the Tax payer Service Office of the area or to the office of the authority competent to grant registration. In such cases the credit of input tax availed by him on the closing stocks shall be reversed while paying the tax for the tax period in which application for change of option has been filed.(4)Where the turnover of a registered dealer who has opted to pay tax in accordance with the provisions of sub-section (2) of section 3. exceeds the limits of the said sub-section (1) of section 3, he shall within fifteen days of occurrence of such event, [submit an application in Form VAT-06C electronically through the official web-site of the Department in the manner provided therein] [Substituted 'submit an application along with the original certificate of registration' by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).] to the Taxpayer's Service Office or the authority competent to grant registration.(5)[ A registered dealer who had opted for payment of tax in accordance with the provisions of sub-section (2) of section 3, may opt out of it [by submitting an application in Form VAT- 06C electronically through the official web-site of the Department in the manner provided therein] [Substituted by Notification No. S.O. 586, dated 9.3.2011 (w.e.f. 31.3.2006).] to the assessing authority or the authority competent to grant registration or Taxpayer's Service Office.](6)On receipt of the application under sub-rule (2) or (3) or (4) or (5), the assessing authority or the authority competent to grant registration, shall amend the certificate of registration in a manner to indicate the requested status of the applicant dealer. [The assessing authority or the authority competent to grant registration shall issue him an amended certificate of registration in Form VAT-03 in the manner as prescribed in Rule 14.] [Added by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).](7)A registered dealer who is covered under sub-rule (4), shall be liable to pay tax as per sub-section (1) of section 4 from the date of occurrence of such event and for the earlier period he shall be required to pay tax at the rate notified under sub-section (3) of section 4.
