Section 21(1) in The Rajasthan Value Added Tax Rules, 2006
(1)A dealer, who claims partial or full exemption from payment of tax on sale of goods,-(i)[ to another dealer or person in the State, shall furnish a duly filled in declaration or certificate or declaration in Form VAT-72 obtained from the purchasing dealer or person, required to be furnished under any notification issued under the Act, to his assessing authority up to the due date of filing of annual return or audit report, as the case may be;](ii)in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of Section 5 of the Central Sales Tax Act, 1956 (Act No.74 of 1956), shall furnish a duly filled in and signed declaration in Form VAT-15 obtained from the exporter, to his assessing authority, up to the due date of filing of annual return or audit report, as the case may be:Provided that the Commissioner on being satisfied and after recording reasons for doing so, may by notification in the Official Gazette, extend the period of furnishing such declaration Form or certificate for a period not exceeding one year.Provided further that for the assessment completed up to September 30, 2012, the dealer may furnish the declaration Forms or certificates up to June 30, 2013.[Provided further that for the assessments completed upto 30.6.2017, the dealer may furnish the declaration Forms or certificate upto 31.3.2018.] [Substituted by Notification No. S.O. 86, dated 29.6.2017 (w.e.f 31.3.2006).] 2007.] [Inserted by No. F. 12(28) FD/Tax/2007/149, dated 9-3-2007, Published in Rajasthan Gazette Extraordinary, Part IV-C(I), dated 9-3-2007, page 451.][Provided also that for the assessment related to year 2015-16 onwards, the dealer may furnish the declaration Forms or certificate upto the time of assessment by the assessing authority or upto 31.3.2019, whichever is later.] [Added by Notification No. S.O. 86, dated 29.6.2017 (w.e.f 31.3.2006).]
