As per Rajasthan Vat Rule 21 Declaration of Purchases within the State for Export
(1) a dealer, who claims partial or full exemption from payment of tax on sale of goods;
(i) to another dealer in the state, shall furnish such declaration form/certificate required to be furnished under the relevant notification/rule prior to the date of filing of annual return or audit report, as the case may be”
(ii) in the course of export of those goods out of the territory of india within the meaning of sub-section (3) of section 5 of the central sales tax act, 1956 (act no. 74 of 1956), shall furnish a declaration in form vat-15 obtained from and duly filled and signed by the prior to the date of filing of annual return or audit report, as the case may be: provided that the commissioner on being satisfied and after recording reasons for doing so, may by notification in the official gazette, extend the period of furnishing such declaration form/certificate for a period not exceeding one year: “provided further that for the assessments completed up to march 31, 2011, the dealers may furnish declaration forms/certificates up to june 30, 2010
