On 14th August 2015 Notification No. F. 26(315) ACCT/MEA/2014/Part/Tax/6465 has been issued, to extend the date of submission of quarterly return in Form VAT 10, for the first quarter of the year 2015-16, i.e.; quarter ending on 30th June, 2015, which is to be furnished by the class of dealers covered under sub-rule (5)(b) of rule 19 of the Rajasthan Value Added Tax Rules, 2006, up to August 21, 2015.

Under rule 19 (5)(b), all the dealers need to file return in VAT-10 (within 45 days provided the tax deposited doesnot exceed Rs. 50,000 during the P.Y.) except the following dealers:

1. who has opted for payment of tax under sub-section (2) of section 3; or
2. who exclusively deals in goods:

1. which are exempted under the Act; or
2. on which option to pay tax in lump sum has been exercised under section 5; or
3. which are taxable at first point in the series of sales and the goods have suffered tax at the said first point; or
4. which are taxable at maximum retail price under sub-section (7) of section 4 and such goods have suffered tax at maximum retail price under the said sub-section; or
5. which are exempted under sub-section (3) of section 8 on the condition of payment of exemption fee; or
6. as may be notified by the Commissioner