Section 38(4) in The Rajasthan Value Added Tax Rules, 2006
(4)(a)In case a VAT invoice issued by the registered selling dealer, is lost or destroyed, a duplicate of such VAT invoice shall be issued by the selling dealer, to the purchasing dealer with the following declaration recorded in the red ink and signed by the selling dealer or his declared business manager as the case may be:-Declaration"I, hereby declare that this is the duplicate VAT invoice of VAT invoice No..........issued on dated........and issued to M/s............. having registration No..........Signature Status............".(b)The purchasing dealer who has obtained the duplicate copy of the VAT invoice shall inform his assessing authority or the authorized officer within the tax period in which the duplicate invoice was received.
