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Section 21: Filing of return

The Rajasthan Value Added Tax Act, 2003State Act of Rajasthan · Act 4 of 2003

[(1) Every registered dealer shall assess his liability under this Act, and shall furnish return, for such period, in such form and manner, and within such time and with such late fee not exceeding fifty thousand rupees, for delayed furnishing of returns, as may be prescribed, to the assessing authority or to the officer authorized by the Commissioner.]

(2) Any person or a dealer as may be required by a notice to do so by the Assessing authority or by an officer authorized by the Commissioner in this behalf, shall furnish return for such period in such form and manner and within such time as may be specified.

(3) Notwithstanding anything contained in subsection (1), where [the Commissioner] is of the opinion that it is expedient in the public interest so to do may by a notification in the Official Gazette extend the date of submission of the returns or may dispense with the requirement of filing any or all the returns by a dealer or class of dealers.

Where this provision sits

ActThe Rajasthan Value Added Tax Act, 2003
Section21
Marginal noteFiling of return
JurisdictionState of Rajasthan
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Rajasthan Finance Act No. 15 of 2011. Subs by the Rajasthan Finance Act No. 15 of 2011 w.e.f. 15.04.2011
  • substituted, Rajasthan Finance Act No. 4 of 2007. Subs by the Rajasthan Finance Act No. 4 of 2007 w.e.f. 09.03.2007.

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