The Government of Rajasthan on August 13, 2026, has amended Notification No. F.12(161)FD/Tax/2009-54 dated 21 August 2019, exercising powers under Section 9(2) read with Section 51 of the Rajasthan Value Added Tax Act, 2025.
The amendment replaces, in Condition 3 of the earlier notification, the requirement of “a certificate in form appended hereto” with “a declaration Form in FORM VAT-EXM-01.” Further, the existing form appended to the earlier notification has been deleted.
The amendment shall take effect from 15 August 2026. Accordingly, from the effective date, the prescribed declaration for the relevant exemption is required to be furnished in FORM VAT-EXM-01, replacing the earlier certificate/form.
[Notification No. F.12(27)FDffax/2025-Part-I-31]]
