Section 21(8) in The Rajasthan Value Added Tax Rules, 2006
(8)Where any dealer, after generation of declaration Form VAT-15 discovers that he has filled in incorrect particulars or any other information at the time of generating the declaration mentioned above, and intends to rectify the same, he shall submit an application to his- assessing authority within sixty days of the generation of such declaration form, mentioning therein the incorrect particulars or any other information furnished by him which he wants to rectify and the correct particulars or any other information in respect thereof. Such application shall be accompanied with a printed copy of each declaration, along with an undertaking in' the form of an affidavit mentioning therein the particulars of transactions for which the declaration was generated and the statement that he has not issued the printed copy of such declaration to any person including the selling dealer and in case of any loss to the State exchequer, he shall indemnify the same to the State Government along with the interest and penalty, if any. The assessing authority on receipt of such application along with affidavit of undertaking, on being satisfied shall cancel the print out of declaration submitted by the dealer along with the application and shall keep the application along with cancelled print out of declaration and undertaking of indemnity on the record of the dealer. The assessing authority shall cancel such declaration in the system through the computer network.[Provided that Deputy Commissioner (Administration) having jurisdiction, for the reason to be recorded in writing, in any particular case, may allow the dealer for submission of such application upto a period of two years from the date of generation of such declaration from or upto 31.03.2017, whichever is latter.] [Substituted by Notification No. S.O. 146, dated 8.3.2017 (w.e.f. 31.3.2006).]
