The Rajasthan Government has notified the extended time limit for ITC mismatch demands verification from September 30, 2021, till December 31, 2021, under Rajasthan VAT Act.
The state government has amended Notification No. F.16 (100)Tax/CCT14-15/655 dated March 12, 2021.
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 letterhead 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 letterhead of the seller regarding the issued invoices and deposition of required tax.” shall be substituted.
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