Section 16A(1) in The Rajasthan Value Added Tax Rules, 2006
(1)An application for change in principal place of business outside the territorial jurisdiction of the present assessing authority shall be submitted by" a dealer in Form VAT-05 electronically through the official website of the department in the manner provided therein, within the time provided in sub-section (1) of section 16 to the officer authorized by the Commissioner under sub-section (3) of Section 13.