Chapter VI AMENDMENT IN THE RAJASTHAN VALUE ADDED TAX ACT, 2003

In section 33 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), hereinafter in this Chapter referred to as the principal Act, after the existing sub-section (4) and before the existing sub-section (5), the following new sub-section shall be inserted, namely:- "(4A) Notwithstanding anything contained in this section, the rectification application pertaining to any period up to 30th June, 2017 may be filed by 30th June, 2021 and such applications shall be disposed of up to 30th September, 2021 or within six months from the date of filing thereof, whichever is later."

In section 34 of the principal Act, after the existing sub-section (3), the following new sub-section shall be added, namely:- "(3A) Notwithstanding anything contained in this section, the application under this section pertaining to any period up to 30th June, 2017 may be submitted manually, directly to the concerned assessing authority up to 30th September, 2021 and the assessing authority shall proceed to make a fresh assessment within ninety days of the receipt of such application."