Section 36 in The Rajasthan Value Added Tax Rules, 2006
36. Accounts to be maintained by a dealer.
(1)Subject to the provisions of section 71, every dealer registered under the Act shall maintain his accounts according to the system of accounting prevailing in the trade and industry.(2)Every dealer shall maintain a true and correct account of his purchases against VAT Invoices in Form VAT-07 and of his sales in Form VAT-08. The manufacturer shall also maintain a separate account of his purchases of capital goods against VAT Invoices, in part II of Form VAT-07.(3)Where such dealer is a manufacturer, he shall maintain the stock of raw material(s) used in Form VAT-33, and that of manufactured goods in Form VAT-34.(4)Every dealer shall also maintain separate accounts of transactions in the course of inter-State trade or commerce.(5)Every dealer registered under the Act shall maintain separate accounts for exempted goods and so also for the goods taxable at different rates.(6)[ However the audit report may be furnished upto-(i)31.03.2008for the year 2006-07;(ii)31.3.2009for the year 2007-08; and(iii)31.01.2010for the year 2008-09; and(iv)30.09.2011for the year 2009-10.the expression "However the audit report may be furnished up to-(i)31.03.2008for the year 2006-07;(ii)31.3.2009for the year 2007-08;(iii)31.01.2010for the year 2008-09;(iv)30.09.2011for the year 2009-2010; and(v)30.4.2012for the year 2010-11.]
