Commercial Tax Department, Government of Rajasthan vide Notification dated September 30, 2021 amended Notification No. F.16 (100)Tax/CCT14-15/655 dated March 12, 2021 extended the time limit for ITC mismatch demands verification from September 30, 2021 till December 31, 2021 under Rajasthan VAT Act in following manner:
- In clause-1, for the existing expression “30.09.2021”, the expression “31.12.2021” shall be substituted.
- In sub-clause (c) of clause-2.2, for the existing expression “the purchasing dealer shall also submit an affidavit, duly signed by the selling dealer regarding the issued invoices and deposition of required tax.”, the expression “the purchasing dealer shall also submit an undertaking, duly signed by the selling dealer on the letter head of the seller regarding the issued invoices and deposition of required tax.” shall be substituted.
- In sub-clause (c) of sub-category (i) of clause-2.4, for the existing expression “the purchasing dealer shall also submit an affidavit, duly signed by the selling dealer regarding the issued invoices and deposition of required tax.”, the expression “the purchasing dealer shall also submit an undertaking, duly signed by the selling dealer on the letter head of the seller regarding the issued invoices and deposition of required tax.” shall be substituted;
The Notification can be accessed at: http://rajtax.gov.in/vatweb//download/cir_noti/NOCC/Notification659.pdf