The State Government of Rajasthan vide its notification dated 21st March 2022 has exempted the retail outlets of petrol and diesel from requirement of filing returns under Rajasthan Value Added Tax Act, 2003 Subject to the condition that they purchase 100% of the said goods sold by them from the registered dealers of Rajasthan.
As per section 21 of Rajasthan Value Added Tax Act, 2003,every registered dealer shall assess his liability 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.
