Section 17A(2) in The Rajasthan Value Added Tax Rules, 2006
(2)Where a dealer fails to submit the application within the time provided in sub-rule (1) above, he may opt for payment of tax in lump sum in accordance with the provisions of section 5, by submitting an application in Form VAT-69, electronically through the official web-site of the department, and details of deposit of:(i)the tax charged or collected, if any;(ii)the lump sum amount which has become due along with interest, if any; and(iii)late fee of rupees one hundred per day, subject to a maximum of 100% of the lump sum amount of tax which has become due.
