Section 21(1)(i) in The Rajasthan Value Added Tax Rules, 2006
(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;]