Section 19(4) in The Rajasthan Value Added Tax Rules, 2006
(4)Return in Form VAT-11 shall be submitted, within ninety days of the end of the relevant year, by the following class of dealers:(a)who has opted for payment of tax under sub-section (2) of Section 3; or(b)who exclusively deals in goods;(i)which are exempted under the Act or(ii)on which option to pay tax in lump sum has been exercised under Section 5; or(iii)which are taxable at first point in the series 01 sales and the goods have suffered tax at the said first point; or(iv)which are taxable at minimum retails price under sub-section (7) of Section 4 and such goods have suffered tax at maximum retail price under the said such section; or(v)which are exempted under sub-section (3) of Section 8 on the condition of payment of exemption fee, or(vi)as may be notified by the Commissioner.[Provided that in case dealer who is required to get his accounts audited under Section 44-AB of the Income Tax Act, 1961 (Central Act No. 43 of 1961), may submit return within nine months from the end of the relevant year.] [Added by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).][Provided further that the return in Form VAT-11 for the period ending on 30.6.2017 shall be submitted on 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).]
