All registered Dealers,

Sub: Application for e-refund in Form VAT-21.

1. May refer to Dealer Circular 17 in which procedure for e-refund by registered dealer was laid down. In continuation of that an online application Form VAT-21 for refund to a registered dealer whose sales are in the course of export out of the territory of India within the meaning of sub-section (1) and (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), has been provided on the webportal of the department.

2. Application for e-refund in Form VAT-21 can be submitted electronically through rajtax web portal by exporting dealer.

3. The following procedure may be adopted for application for e-refund in Form VAT-21:-

i. Dealer may submit application for e-refund under rule 27 of RVAT Rule, 2006 in Form VAT-21 after submission of return in Form VAT-10 through the official website of the department under the link "e-refunds > Apply for e-refund > Refund Form VAT-21" in his profile.

ii. In the Form VAT-21 necessary information TIN, Name and Address of the dealer and Telephone Number shall be auto populated. If the dealer wants to update alternate e-mail address, he may do so by pressing update alternate e-mail address link provided on application itself.

iii. Bank details as submitted by the dealer to the department shall also be auto populated. Dealers are advised to check bank details such as account number, branch name and IFSC code minutely so that amount of refund is credited in the correct account only. For e-refund bank account should only be in a bank which has CBS (Core Banking System). If any change in bank account details is warranted then dealer may update such details by submitting application for amendment in Form VAT-05 separately.

iv. Mandatory details such as type of export, amount of refund claimed, period for which refund is claimed along with the details of the purchases for which refund is claimed shall be required to be filled up. The dealer may also upload supporting document/evidence that he wants to be considered.

v. On submission of the complete application, acknowledgement shall be generated.

vi. The dealer shall also submit Form VAT-26 duly digitally signed by the Accountant, the certified copy of air consignment note/bill of lading/railway receipt or goods vehicle or postal receipt or any other documents in proof of export of goods across the customs frontier of India, and Declaration Form VAT-15 or Form H, as the case may be, in case the sale in course of export are under sub-section (3) of section 5 of the Central Sales Tax Act, 1956 manually to his assessing authority.

vii. After all necessary documents are submitted by the dealer a task shall be created for decision by the assessing authority concerned. On approval by the assessing authority, the refund order Form VAT-23A shall be submitted to the concerned Deputy Commissioner electronically, who shall further submit it to CRO (Central Refund Officer). CRO shall forward the details regarding the refund in Form VAT-23B to the Bank specified by the Commissioner, and direct the bank to transfer the amount of refund into the account of the dealer mentioned in the Form VAT-20.

viii. Dealer may check the status of the application under his login using the link provided at "e-refunds - view status". Under the view status e-refund history of the dealer would be available. The dealer may check whether application VAT-21 for e-refund is "in process or approved or completed". If the refund amount is credited in the account of the dealer the history will show the status as completed.

4. All concerned dealers may kindly use the above facilities.

(Vaibhav Galriya)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur