All Assessing Authorities,

Sub: Verification of deposit of tax regarding ITC up to 2011-12.

Vide notification No.F.16(100)Tax/CCT/14-15/2787 dated 21.10.2014, the manner of verification of deposit of tax up to the year 2011-12 for the purpose of allowing the input tax credit, where the demand has been created due to mismatch of input tax credit claimed by a dealer has been notified. In order to implement the said notification the following directions are being issued:

1. All Assessing Authorities shall collect details regarding the VAT invoices of such purchases for which mismatch has taken place in the prescribed format before 30.11.2014.

2. Where the total amount of purchase mismatch in a year is upto rupees one lac, the Assessing Authority shall verify the claim of ITC in the manner as prescribed at point No. (iii) and (iv) of the said notification, within fifteen days of the receipt of information and self attested copies of VAT invoices, if required. The Assessing Authority shall also proceed for recovery of unverified amount of input tax credit, if any, by issuing notice in this regard.

3. Where the total amount of purchase mismatch in a year is more than rupees one lac, the Assessing Authority shall verify the claim of ITC in the manner as prescribed at para no. 5 of the said notification, he shall within 15 days of receipt of such information, verify the details of purchases from the VA T-08A submitted by-the selling dealer and if such purchases are not. verified from V AT-08A of the selling dealer, the Assessing Authority of the purchasing dealer shall forward the details to

the Assessing Authority of selling dealer up to 30.12.2014, and the Assessing Authority of selling dealer shall verify the correctness of the details forwarded to him and furnish his report to the Assessing Authority of purchasing dealer upto 31.01.2015. The Assessing Authority of purchasing dealer shall allow the claim of verified amount, within seven days of receipt of report in this regard, and shall also proceed for recovery of unverified amount of input tax credit, by issuing notice in this regard.

It is further directed that for the year 2011-12, in all such cases, where the claim of input tax credit is more than Rs. five lac, the verification of deposit of tax regarding the claim of input tax credit shall also be made as per the said notification, and for the unverified amount recovery proceeding shall be initiated as per the above directions.

Deputy Commissioners (Adm.) shall monitor the progress in their zones:

(Sanjay Malhotra)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur