In exercise of the powers conferred by sub-section (2) of Section 18 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), I, Sanjay Malhotra, Commissioner, Commercial Taxes, Rajasthan, Jaipur, hereby, subject to the provisions of the Rajasthan Value Added Tax Act, 2003 and rules made there under including sub section 3 of section 18 of the Act and rule 45A of the Rajasthan Value Added Tax Rules, 2006, notify the following manner for the verification of deposit of tax up to the year 2014-15 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, namely:-

(i) The assessing authority shall direct the dealer to furnish the details regarding the VAT invoices of such purchases for which mismatch has taken place in the RajVISTA system, in the format given below, electronically to him.

Format

(ii) Where the amount of mismatch of input tax credit in case of purchase is more than ten thousand rupees and the mismatch amount with resepect to any particular selling dealer is more than one thousand rupees in a year, the dealer shall submit self attested copies of original VAT invoices issues to the purchasing dealer

(iii) Where the total amount of mismatch of input tax credit in case of purchase in a year is up to rupees ten thousand, the Assessing Authority may allow input tax credit for the amount mentioned in the above format against a selling dealer, after verifying that the selling dealer has submitted the return for the relevant period and the amount of output tax shown in the return of the selling dealer is not less than the amount of input tax claimed by the purchasing dealer from him.

(iv) Where the total amount of mismatch of input tax credit in case of purchase in a year is more than rupees ten thousand and up to rupees one lac, the Assessing Authority may allow input tax credit for the amount mentioned in the above format against a selling dealer, after ascertaining that the copies of VAT invoices submitted by the dealer match with the details provided in the above format and the fact that the selling dealer has submitted the return for the relevant period and the amount of output tax shown in the return of the selling dealer is not less than the amount of input tax claimed by the purchasing ·dealer from him.

(v) Where the total amount of mismatch of input tax credit in case of purchase for a year is more than rupees one lac, the assessing authority of the purchasing dealer, shall verify it from the VAT 08A of the selling dealer and in case it is not verified from th VAT 08A of the selling dealer, he shall get verified the details of purchases from the assessing authorities of the selling dealer( s), for each selling dealer·in respect of whom the mismatch of input tax credit is more than rupees one thousand provided the selling dealer has submitted the return for the relevant period. The assessing authority of the selling dealer shall verify the sales either from the record available with him, or through the books of accounts of selling dealer. The assessing authority may issue noti ce to the selling dealer to submit the copy of ledger I cash book I journal I sales register for such verification. The Assessing Authorities shall mandatorily use the Task Assigmnent Module of RajVISTA for this purpose. Even if physical correspondence has already been initiated for verification for demand pertaining to the above mentioned period, entry shall be made in the Task Assigmnent module of RajVISTA. The Assessing Authority may allow input tax credit to the extent verified by the assessing authority of the selling dealer.

Notwithstanding the above, where any notice has been issued or an enquiry has already been initiated regarding the genuineness of the claim for input tax, the Assessing Authorities may in addition to the above, make further enquiry as he may deem necessary and allow input tax to the extent verified.

Similarly, where there are reasons for the Assessing Authority to believe that detailed enquiry is necessary for allowing claim for input tax, notwithstanding the above, he may do so with the prior permission of the Commissioner.

(Sanjay Malhotra)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur