Section 19(5) in The Rajasthan Value Added Tax Rules, 2006
(5)[ Return in Form VAT-10 shall be submitted by all dealers other than those enumerated in sub-rule (4) above, along with statement of purchases in Form VAT-07A and statement of sales in Form VAT-08A, -(a)within sixty days of the end of the quarter by the dealers who have deposited less than Rs. 50,000/- as tax under the Rajasthan Value Added Tax Act, 2003, including the Central Sales Tax Act, 1956, during the previous year;(b)within forty five days of the end of the quarter by the dealers other than enumerated in clause (a) above.][Provided that the return in Form VAT-10 for the period ending on 30.6.2017 shall be submitted upto 30.9.2017 by the dealers other than those engaged in sale or purchase of goods included in Entry Number 54 of the State List of Seventh Schedule to the Constitution,] [Added by Notification No. S.O. 86, dated 29.6.2017 (w.e.f 31.3.2006).]
