Section 17(3) in The Rajasthan Value Added Tax Rules, 2006
(3)A registered dealer who had not opted for payment of tax in accordance with the provisions of sub-section (2) of section 3 as per sub-rule (2), can exercise such option later on but only after the end of the relevant year [by submitting an application in Form VAT-06B, within thirty days of the commencement of the financial year, electronically through the official web-site of the Department in the manner provided therein] [Substituted 'by submitting an application within thirty days of the commencement of the year along with the original certificate of registration' by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).], to the Tax payer Service Office of the area or to the office of the authority competent to grant registration. In such cases the credit of input tax availed by him on the closing stocks shall be reversed while paying the tax for the tax period in which application for change of option has been filed.
