Section 19A in The Rajasthan Value Added Tax Rules, 2006
19A. [ Late fee. [Substituted by Notification No. S.O. 238, dated 6.3.2013 (w.e.f. 31.3.2006).]
- Where a dealer furnishes the return after the prescribed time, he shall pay a late fee of-(i)rupees one hundred per day subject to a maximum of rupees twenty five thousand, in case the dealer is required to pay tax for each month or part thereof under Section 20 of the Act;(ii)rupees fifty per day subject to a maximum of rupees one thousand, in case there is no turnover of the dealer during the period under return; and(iii)rupees fifty per day subject to a maximum of rupees five thousand, in all other cases.]
