Section 19(3) in The Rajasthan Value Added Tax Rules, 2006
(3)[ Where the amount of tax, interest or late fee, if any, is not paid electronically, the dealer shall furnish the copy of e-challan, receipt in Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the assessing authority or the officer authorized by the Commissioner, when demanded by such authority or the officer.] [Substituted by Notification No. G.S.R. 30, dated 9.10.2014 (w.e.f. 31.3.2016).][(3-A) The dealer shall also submit;(i)the trading account and in case of manufacturer, trading and manufacturing account, with the fourth quarterly return or the annual return, as the case may be;(ii)the profit and loss account within nine months of the close of the year [***]]
