In exercise of the powers conferred by section 99 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government hereby makes the following rules further to amend the Rajasthan Value Added Tax Rules, 2006, namely:-

1. Short title and commencement.-

(1) These rules may be called the Rajasthan Value Added Tax (Third Amendment) Rules, 2015.

(2) The provisions of,-

(i) rule 4 of these amendment rules shall come into force with effect from 01.04.2015;

(ii) rule 7, 8, 9, 11, 12, 13, 18, 19, 22, 23, 24, 25, 26, 27, 28, 29, 30 and 32 of these amendment rules shall come into force with effect from 01.07.2015;

(iii) rule 10, 14, 17, 31 and 34 of these amendment rules shall come into force with effect from 01.10.2015; and

(iv) remaining rules of these amendments rules shall come in to force with immediate effect.

2. Amendment of rule 16.-

In sub-rule (3) of rule 16 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules, for the existing expression "shall assess the dealer within thirty days" the expression "shall assess the dealer within one hundred eighty days" shall be substituted.

3. Amendment of rule 19.-

In sub-rule (8) of rule 19 of the said rules, for the existing expression "within nine months from the end of the relevant year" the expression "within fifteen days from the last date of submission of annual return" shall be substituted.

4. Substitution of rule 19A.-

The existing rule 19A of the said rules, shall be substituted by the following, namely:-

"19A. Late fee.-

Where a dealer furnishes the return after the prescribed time, he shall pay a late fee per day,-

(i) rupees twenty subject to a maximum of rupees one thousand, if there is no turnover or no taxable turnover of the dealer during the period under return; and

(ii) 0.05% of the net tax payable for the period under return, subject to a minimum of rupees 50 per day and a maximum of rupees 500 per day, however, the amount of total late fee shall not exceed 10% of net tax payable for the period under return, subject to a maximum of rupees twenty five thousand, in all other cases."

5. Amendment of rule 21.-

The existing second proviso to sub-rule (1) of rule 21 of the said rules shall be substituted by the following, namely:-

"Provided further that for the assessment completed up to September 30, 2014, the dealer may furnish the declaration Forms or certificates up to June 30, 2015."

6. Amendment of rule 22A.-

After the existing clause (b) and before the existing clause (c) of sub-rule (1) of rule 22A of the said rules, the following new clause (bb) shall be inserted, namely:-

"(bb) on which tax has been paid by the sub-contractor;"

7. Substitution of rule 27.-

The existing rule 27 of the said rules, shall be substituted by the following, namely:-

"27. Refund.-

(1) An application for refund shall be submitted electronically through the official website of the Department in the manner provided therein, by,-

(a) a registered dealer or a person to whom the refund is due as a result of an assessment made or in pursuance of an order passed by any competent officer, authority or court, in Form VAT-20;

(b) a registered dealer who is entitled to claim a refund earlier, as directed by the Commissioner under sub-section (2) of section 17, in Form VAT-20A;

(c) 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), in Form VAT-21; and

(d) a person or an unregistered dealer not covered under clause (a) in Form VAT-22.

(2) An application,-

(a) in Form VAT-20, shall be submitted after an assessment has been made or an order passed by any competent officer, authority or court, to the assessing authority or the authorised officer;

(b) in Form VAT-20A, shall be submitted after submission of return in Form VAT-10, to the assessing authority or the authorized officer, along with Form VAT-26 duly digitally signed by the Accountant;

(c) in Form VAT-21, shall be submitted after submission of return in Form VAT-10, to the assessing authority or the authorized officer, along with Form VAT-26 duly digitally signed by the Accountant. The dealer shall also submit 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; and

(d) in Form VAT-22, shall be submitted by a person or a dealer not registered under the Act, from whom any amount of tax or any amount in lieu of tax has been collected or deducted which is not payable by him, to the Assistant Commissioner or Commercial Taxes Officer in whose jurisdiction such person ordinarily resides, and in case of person not residing in the State, such application shall be submitted to the officer authorized by the Commissioner in this behalf, along with legible scanned copy of the contract, in case of contractor.

Explanation: The word "Accountant" shall have the same meaning as mentioned in section 73.

(3) On receipt of such application as mentioned in sub-rule (2) above, the assessing authority or the authorised officer shall verify the fact of deposit of amount and/ or deposit of tax payable by the selling dealer in case of excess credit of input tax in the manner as may be notified by the Commissioner.

(4) After verifying the deposit of amount and/or input tax credit the assessing authority or the authorized officer, if satisfied that the amount is refundable to the dealer or the person, shall, subject to the provisions of sub-section (2) of section 17, section 53 and section 54, pass an order for refund in Form VAT-23,-

(i) within fifteen days of receipt of completed application in Form VAT-20.

(ii) within thirty days of receipt of completed application in Form VAT-20A, VAT-21 or VAT-22.

Provided that if an application under section 54 is pending before the Commissioner, the above time limit shall start after a period of 30 days of filing of such application.

(5) Notwithstanding anything contained in this rule, for the year 2013-14 and onwards, where the refund has accrued as a result of an assessment order, the assessing authority or the authorized officer shall suo motu pass an order for refund in Form VAT-23, within fifteen days of passing of such assessment order.

(6) The assessing authority or the authorised officer shall submit the digitally signed Form VAT-23 electronically through the official website of the Department to the Deputy Commissioner (Administration) within two working days of passing of such order.

(7) The Deputy Commissioner (Administration) shall digitally sign and electronically forward the Form VAT-23 within seven working days to an officer authorised by the Commissioner as Central Refund Officer.

(8) Within seven working days of receipt of the Form VAT-23, the Central Refund Officer, on being satisfied, shall digitally sign and forward the Refund order in Form VAT-24 to the concerned treasury officer through IFMS, directing to remit the amount of refund into the bank account of the dealer or person mentioned in the said Form and shall also furnish a hard copy thereof to the concerned treasury.

(9)The concerned treasury officer shall reconcile the amount of refund electronically with the Commercial Taxes Department through TY-34 as provided in the Rajasthan Treasury Rules, 2012.

(10) Where a dealer desires the adjustment of amount of refund against any amount payable by him, the assessing authority or the authorized officer, as the case may be, shall issue a refund adjustment order electronically in Form VAT-25 and forward the copy of the same to the dealer electronically through the official website of the Department, directing him to deduct the amount so refundable from the amount payable by him.

(11) Notwithstanding anything contained in this rule, where a demand is outstanding against a dealer or a person who is entitled to a refund, the assessing authority or the authorized officer shall suo motu issue a refund adjustment order electronically in Form VAT-25 for adjusting the refund against such outstanding demand and shall inform the dealer regarding this electronically through the official website of the Department.

(12) No claim of refund shall be rejected without giving the dealer or the person claiming refund, an opportunity of being heard and without recording reasons in writing."

8. Deletion of rule 28.- The existing rule 28 of the said rules shall be deleted.

9. Deletion of rule 29.-The existing rule 29 of the said rules shall be deleted.

10. Substitution of rule 30.-The existing rule 30 of the said rules, shall be substituted by the following, namely,-

"30. Appeal to the Appellate Authority.-

(1) The memorandum of appeal under section 82 shall be submitted electronically through the official website of the Department in Form VAT-27.

(2) Application for condonation of delay, if any, shall be submitted electronically through the official website of the Department in Form VAT-28.

(3) Defect(s), if any, in the memorandum of appeal or otherwise, shall be intimated electronically through the official website of the Department to the appellant and the same shall be removed by him, within thirty days of such intimation. The appellate authority, after recording reasons in writing, may extend the time for removal of such defects

(4) The appellate authority shall forward electronically copy of the memorandum of appeal entertained in accordance with the provisions of sub-section (3) of section 82, to the assessing authority or the officer concerned. On receipt of such memorandum of appeal, the assessing authority or officer concerned shall submit his comments electronically through the official website of the Department and also send the relevant record pertaining to the appeal to the appellate authority, within fifteen days of receipt of copy of memorandum of appeal.

(5) The appellate authority shall give notice of the date fixed for hearing to the appellant and to the assessing authority or the officer concerned electronically through the official website of the Department and through Short Messaging Service (SMS) on his pre intimated mobile phone.

(6) Where the appellate authority remands a case to the assessing authority or officer authorised, he shall specify a date for appearance of the appellant before such authority or officer in the order passed by him."

11. Substitution of rule 37.-The existing rule 37 of the said rules, shall be substituted by the following, namely:-

37. Accounts and documents relating to principal and agent.-

(1) Where a principal dispatches taxable goods within the State to his commission agent for sale, he shall generate a dispatch note in respect of such goods in Form VAT-35 electronically through the official website of the Department in such manner as provided therein and send a copy thereof to his commission agent along with the goods.

(2) The commission agent shall generate the certificate of sale proceeds of taxable goods sold by him within the State during the quarter on behalf of the principal in Form VAT-36 electronically through the official website of the Department in such manner as provided therein and forward a copy thereof to his principal.

(3) Where the principal has paid tax on sale proceeds of taxable goods sold by his agent, he shall generate a certificate in respect of deposit of tax in Form VAT- 36A electronically through the official website of the Department in such manner as provided therein and forward a copy thereof to his commission agent.

(4) Where the agent claims that he is not liable to pay tax on sales of taxable goods sold by him on behalf of the principal under the Act, he shall furnish information relating to Form VAT-35, VAT-36 and VAT-36A to his assessing authority.

(5) Notwithstanding anything contained in sub-rule (1) to (4) above, the Form VAT-35, VAT-36 and VAT-36A for the period, prior to commencement of rule 11 of the Rajasthan Value Added Tax (Third Amendment) Rules, 2015, may be obtained and submitted in such manner which was in force in that period.

(6) Where the assessing authority is satisfied, that the particulars and contents of the certificate in Forms VAT-35, VAT-36 and VAT-36A are correct, he shall accept the claim of the commission agent."

12. Substitution of rule 53.-

The existing rule 53 of the said rules, shall be substituted by the following, namely:-

"53. Declaration required to be furnished regarding the goods for import within the State.-

(1) Every registered dealer, except those as notified under sub-rule (2) by the Commissioner,-

(i) who imports from any place outside the State, any taxable goods, as may be notified by the State Government, for sale; or

(ii) who receives any taxable goods, as may be notified by the State Government, consigned to him from outside the State or by way of branch transfer/depot transfer/stock transfer; or

(iii) who intends to bring, import or otherwise receives any taxable goods, as may be notified by the State Government, from outside the State for use, consumption, or disposal otherwise than by way of sale, shall furnish or cause to be furnished a declaration in Form VAT-47, completely filled in all respect in ink and ensure that the value, date and month of use of such Form shall be punched at the specified place provided for in the Form. The counterfoil of the declaration Form shall be retained by such dealer and its portions marked as 'Original' and 'Duplicate' shall be carried with the goods in movement. However, such dealer may carry Form VAT-47A generated through official website of the Department, in lieu of Form VAT-47.

Explanation: For the purpose of this rule, 'taxable goods' means all goods, except the goods which are exempted from tax under Schedule-I appended to the Act.

(2) The Commissioner may notify any class of dealers, who shall generate Form VAT-47A or the identification number through the official website of the Department in lieu of Form VAT-47 before the goods enter into the territory of the State. To generate Form VAT-47A, the dealer shall submit the information as required either through the official website of the Department or through a mobile application downloaded through the official website of the Department in such manner as provided therein.

(3) The dealers notified under sub-rule (2) above shall furnish or cause to be furnished a declaration regarding goods mentioned in sub-rule (1) above, in Form VAT-47A. The Form VAT-47A so generated shall be carried with the goods in movement.

(4) Where the dealer has submitted the information required under sub-rule (2) above, the identification number shall also be generated by the official website of the Department and communicated through a system generated SMS on a mobile phone number given by the dealer. This SMS, in the mobile number given by the dealer, may also be carried with the goods in movement in lieu of Form VAT-47A. In such case identification number so generated by the official website of the Department, shall also be depicted in ink on the GR/ Bilty and Invoice/ bill of sale/ Dispatch memo being carried with the goods in movement.

(5) Where goods covered under single invoice are being carried in more than one vehicle, separate VAT-47A or Identification number shall be generated for each vehicle and separate Form VAT-47 or Form VAT-47A or Identification number as mentioned in sub-rule (4) shall be carried with each of such vehicles along with photo copy of the original invoice and challan of the goods being carried in thevehicle.

(6) The owner or person duly authorised by such owner or the driver or the person in-charge of the vehicle or carrier or of goods in movement, shall carry with him the documents specified in clause (b) of sub-section (2) of section 76, including Form VAT-47 or Form VAT-47A or Identification number as mentioned in sub-rule (4), as the case may be. He shall produce the same suo motu before the assessing authority or the officer authorised under sub-section (4) of section 76 at the time of inspection. In case of form VAT-47, assessing authority or the officer so authorised shall retain the original portion and return the duplicate portion, after putting his signature and official seal on it, to the person producing it. Such officer shall send the retained original portion of the declaration form to the assessing authority or the authorized officer.

(7) If the declaration Form referred to in sub-rule (1) in respect of the goods in movement has already been submitted to the assessing authority or the officer authorized under sub-section (4) of section 76, the owner or a person duly authorised by such owner or the driver or the person in-charge of the vehicle or carrier of the goods shall, on inspection by an officer authorized under sub-section (4) of section 76, at any subsequent place, produce the countersigned copy of the aforesaid declaration along with other documents specified in clause (b) of sub-section (2) of section 76.

(8) If the goods are brought into the State from any place outside the State through Railways, Airways, Dry port or by any other mode,-

(a) all documents specified in clause (b) of sub-section (2) of section 76 including Form VAT-47 or Form VAT-47A or Identification number as mentioned in sub-rule (4), as the case may be, shall be accompanied with the goods in movement.

(b) the Railways, Airways, Dry port authorities while booking goods for any destination in Rajasthan from a place outside the State, shall ensure that the goods in movement shall be accompanied by documents including Form VAT-47 or Form VAT-47A or Identification number as mentioned in sub-rule (4), as the case may be, prescribed under these rules.

(c) the assessing authority or the officer authorized under sub-section (4) of section 76 shall have the powers to inspect and check the goods in movement and the documents thereof, he may also seize the goods suspected of tax evasion by providing copy of the seizure memo to the concerned Railways, Airways, or Dry port officials and may also remove the goods so seized from the Railway, Airport or Dry port premises or from such other places where such goods are kept.

(d) Railway/ Airways/ Dry port authorities shall keep record of consignee and the person taking delivery of the goods including the proof of identification and complete address thereof, at the time of delivering the goods. The assessing authority or the officer authorized under sub-section (4) of section 76, shall have power to collect details of consignments/ consignor/ consignee from Railways, Airways or Dry port authorities from their records.

(e) Railways/ Airways/ Dry ports shall be treated as a transporting agency for the purposes of provisions of inspection of goods while in movement contained in the Act, and shall be subjected to all the provisions contained in the Act and the Rules including penal action against them.

(9) The registered dealer who has obtained and used Form VAT-47, shall submit a statement of import of goods in Form VAT-48 along with the duplicate portion of Form VAT-47 within 30 days of end of quarter to the assessing authority or authorised officer. In case the original portion of the Form VAT-47 has not been retained by any officer mentioned in sub-rule (4), it shall also be furnished along with the duplicate portion of Form VAT-47 to the assessing authority or to the authorized officer within 30 days of end of quarter.

Explanation: Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March.

(10) Where a registered dealer fails to furnish statement as mentioned in sub-rule (9) the assessing authority or the authorized officer, after affording a reasonable opportunity of being heard, may impose penalty under section 64.

(11)(a) Blank declaration Forms VAT-47 shall be obtained from the assessing authority or officer authorised by the Commissioner on payment in Government Treasury, authorised bank or the office of the assessing authority/authorised officer, a sum of rupees fifty for each book containing twenty five declaration forms.

(b) For obtaining declaration forms referred to in clause (a), the registered dealer shall apply in Form VAT-16A to the assessing authority or officer authorised by the Commissioner stating his requirement of such forms. Where the Form VAT-16A is complete in all respect with requisite enclosures, the assessing authority or the authorised officer shall issue sufficient number of forms subject to maximum limit fixed by the assessing authority, from time to time.

(c) All declaration forms issued under clause (b) shall be authenticated by the assessing authority or the authorised officer with his seal and date of issue. The name of the dealer and registration number (TIN) shall be stamped at the appropriate place while issuing the said forms to the dealer. Such forms shall remain valid for two years from the date of issue.

(d) Every registered dealer shall keep the declaration forms received by him in safe custody and shall be personally responsible for the loss of Government revenue, if any, directly or indirectly from any theft, loss or destruction thereof. If any such form is stolen, lost or destroyed, the dealer shall immediately report the fact to his assessing authority and shall issue public notice of theft, loss or destruction, and take such further action as directed by the assessing authority.

(e) The dealer who reports theft, loss or destruction of any blank or duly completed form shall be required to furnish security by way of an indemnity bond in Form VAT-65 against any possible misuse of the form, as prescribed in sub-rule (8) of rule 21, of such amount and within such period as may be required by the assessing authority.

(f) Any unused declaration form or forms remaining in stock with a registered dealer on the permanent discontinuance or closure of his business shall be surrendered by him to his assessing authority within a period of 30 days from the date of such discontinuance or closure.

(g) The Commissioner may, by notification in the Official Gazette, declare that forms of a particular number, a particular series, design or colour shall be deemed obsolete and/or invalid for use with effect from such date as may be specified in the notification."

13. Substitution of rule 54.- The existing rule 54 of the said rules, shall be substituted by the following, namely:-

"54. Declaration required to be carried with the goods in movement for export out of Rajasthan or in the course of inter-State trade or commerce.-

(1) Every registered dealer except those as notified under sub-rule (2) by the Commissioner, who dispatches any taxable goods to a place outside the State,-

(i) for sale outside the State or by way of branch transfers/depot transfers/stock transfers, except the goods as may be notified by the State Government; or

(ii) in the course of inter-State trade or commerce, as may be notified by the State Government; or

(iii) in the course of export as defined in sub-section (3) of section 5 of the Central Sales Tax Act, 1956 as may be notified by the State Government,

shall furnish or cause to be furnished declaration in Form VAT-49 completely filled in all respect in ink and ensure that the value, date and month of use of such Form shall be punched at the specified place provided for in the Form. The counterfoil of the declaration shall be retained by such dealer and its portions marked as 'Original' and 'Duplicate' shall be carried with the goods in movement. However, such dealer may carry Form VAT-49A generated through official website of the Department in lieu of Form VAT-49.

Explanation: For the purpose of this rule, 'taxable goods' means all goods, except the goods which are exempted from tax under Schedule-I appended to the Act.

(2) The Commissioner may notify any class of dealers, who shall generate Form VAT-49A or the identification number through the official website of the Department in lieu of Form VAT-49, before the goods are dispatched to a place outside the State. To generate Form VAT-49A, the dealer shall submit the information as required either through the official website of the Department or through a mobile application downloaded through the official website of the Department in such manner as provided therein.

(3) The dealers as notified by the Commissioner under sub-rule (2) above shall furnish or cause to be furnished a declaration regarding goods mentioned in sub-rule (1) above, in Form VAT-49A. The Form VAT-49A so generated shall be carried with the goods in movement.

(4) Where the dealer has submitted the information required under sub-rule (2) above, the Identification number shall also be generated by the official website ofthe Department and communicated through a system generated SMS on a mobile phone number given by dealer. This SMS in the mobile number given by the dealer may also be carried with the goods in movement in lieu of Form VAT-49A. In such case Identification number so generated by the official website of the Department, shall also be depicted in ink on the GR/ Bilty and invoice/ bill of sale/ Dispatch memo being carried with the goods in movement.

(5) Where goods covered under single invoice are being carried in more than one vehicles, separate Form VAT-49/ VAT-49A / Identification number shall be generated for each vehicle, and separate form VAT-49 or Form VAT-49A or Identification number as mentioned in sub-rule (4) shall be carried with each of such vehicles along with photo copy of the original invoice and challan of the goods being carried in the vehicle.

(6) The owner or a person duly authorised by such owner or the driver or the person in-charge of the vehicle or carrier or of goods in movement, shall carry with him the documents specified in clause (b) of sub-section (2) of section 76, including Form VAT-49 or Form VAT-49A or Identification number as mentioned in sub-rule (4), as the case may be. He shall produce the same suo motu before the assessing authority or the officer authorised under sub-section (4) of section 76 at the time of inspection. In case of Form VAT-49, assessing authority or the officer so authorised shall retain the original portion and return the duplicate portion after putting his signature and official seal on it, to the person producing it. Such officer shall send the retained original portion of the declaration form to the assessing authority or the authorized officer.

(7) If the declaration Form referred to in sub-rule (1) above, in respect of the goods in movement has already been submitted to the assessing authority or the officer authorized under sub-section (4) of section 76, the owner or a person duly authorised by such owner or the driver or the person in-charge of the vehicle or carrier or of the goods shall, on inspection by the officer authorized under sub-section (4) of section 76, at any subsequent place, produce the countersigned copy of the aforesaid declaration Form along with other documents specified in clause (b) of subsection (2) of section 76.

(8) If the goods are dispatched to any place outside the State through Railways, Airways, Dry ports or by any other mode,-

(a) all documents specified in clause (b) of sub-section (2) of section 76 including Form VAT-49 or Form VAT-49A or Identification number as mentioned in sub-rule (4) above, as the case may be, shall be accompanied with the goods in movement.

(b) while booking goods from any place in the State to a place outside the State, Railways, Airways, Dry port authorities shall ensure that the goods in movement shall be accompanied by documents including Form VAT-49 or Form VAT-49A or Identification number as mentioned in sub-rule (4) above, as the case may be, prescribed under the rules.

(c) the assessing authority or the officer authorized under sub-section (4) of section 76 shall have the powers to inspect and check the goods in movement and the documents thereof, he may also seize the goods suspected of tax evasion by providing copy of the seizure memo to the concerned Railways, Airways or Dry port officials and may also remove the goods so seized from the Railway,Airport or Dry port premises or from such other places where such goods are kept.

(d) Railways/Airways/Dry port authorities shall keep record of consignor and of the person booking the goods including their proof of identification and complete address, at the time of booking. The assessing authority or the officer authorized under sub-section (4) of section 76, shall have power to collect details of consignments/ consignor/consignee from Railways, Airways or Dry port authorities.

(e) Railways/Airways/Dry ports shall be treated as a transporting agency for the purposes of provisions of inspection of goods while in movement contained in the Act, and shall be subjected to all the provisions contained in the Act and the Rules including penal action against them.

(9) The registered dealer who has obtained and used Form VAT-49, shall submit a statement of goods send outside the State in Form VAT-50 along with the duplicate portion of Form VAT-49 within thirty days of end of quarter to the assessing authority or to the authorized officer. In case such duplicate portion of Form VAT-49 is not received back by the dealer, an account of use of such form duly supported by an affidavit of the consignor shall be submitted to his assessing authority or to the authorized officer.

Explanation: Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March.

(10) Where a registered dealer fails to furnish the statement as mentioned in sub-rule (9) above, the assessing authority or the authorized officer after affording a reasonable opportunity of being heard, may impose penalty under section 64.

(11) The provisions of sub-rule (11) of rule 53 shall, in so far as may be, mutatis mutandis, apply to the declaration Form VAT-49."

14. Substitution of rule 73.- The existing rule 73 of the said rules, shall be substituted by the following, namely:-

"73. Application for determination of disputed question.-

An application for determination of disputed question under sub-section (1) of section 36 shall be submitted electronically through the official website of the Department in Form VAT-59. The dealer or person submitting the application under this rule shall deposit a sum of rupees one hundred before submitting the application."

15. Insertion of rule 76 A.-

After the existing rule 76 and before the existing rule 77 of the said rules, the following new rule 76A shall be inserted, namely:-

"76A. Power to grant certificate of settlement.-

(1) Where an order has been passed prior to 05.10.2014 by the Tax Settlement Board which was constituted under the Act, but the certificate of settlement has not been issued by the then Tax Settlement Board, in such cases, the applicant shall submit an application for issuance of certificate of settlement to the Commissioner, Commercial Taxes along with,-

(i) the proof of deposit of amount as determined by the then Tax Settlement Board in lieu of arrears of Tax, Penalty, and Interest; and

(ii) the copy of order of withdrawal of the case, if any.

(2)(a) Where the applicant has failed to deposit the amount within such period as ordered by the then Tax Settlement Board, he may submit an application to the Commissioner for,-

(i) extension of time period, for deposit of amount as ordered by the then Tax Settlement Board; or

(ii) condonation of delay in deposit of the amount ordered by the then Tax Settlement board, in case said amount has already been deposited.

(b) The Commissioner on being satisfied that the reasonable ground exists for doing so, may by an order in writing extend the time period for deposit of said amount or condone the delay on such conditions as he deems fit.

(3) Where an application is submitted under sub-rule (1) above, the Commissioner, on being satisfied that the applicant has submitted the copy of order of withdrawal of case, if any, and has deposited the amount within such time as ordered by the then Tax Settlement Board or within such time as extended by the Commissioner or where delay in depositing the amount has been condoned by the Commissioner and conditions of order of extension of time period or condonation of delay has been fulfilled, shall issue the certificate of settlement to the applicant, which shall be binding on all the parties to the dispute."

16. Insertion of rule 79B.-

After the existing rule 79A and before the existing rule 80 of the said rules, the following new rule 79B shall be inserted, namely:-

"79B. Provisions regarding e-governance.-

(1) Notwithstanding anything contained in these rules, the Commissioner may notify the date from which any return, application, communication or intimation shall be submitted by the dealer or person electronically through the official website of the Commercial Taxes Department, in the manner as provided therein. Different dates may be notified by the Commissioner for different purposes.

(2) To facilitate e-governance, the Commissioner may change the procedure given in these rules to such extent that is inconsistent or incompatible with electronic forms of communication and payment and such change shall not invalidate any action for the mere reason that it is repugnant to the procedural provisions of these rules."

17. Amendment of rule 80.-

In the table given in rule 80 of the said rules,-

(i) the existing item number 1 and entries thereto shall be substituted by the following, namely:-

(ii) the existing item number 8 and entries thereto shall be deleted.

18. Amendment of Form VAT 10.-

In Form VAT 10 appended to the said rules, after the existing item number "E. Tax Payable" and entries thereto, the following new items and entries thereto shall be added, namely:-

"F Cess

F.1.1 Road Development Cess on MS and HSD

F 2. Detail of Cess due and deposit of Cess, Interest and Late fee.

G. Entry Tax.

G 1. Particulars

G 2. Detail of Tax due and deposit of Tax, Interest and late fee.

H. Luxury Tax

H 1. Category of Hotels and Receipts thereof:

H 2. Amount of Tax collected: Rs. ...........................

H 3. Details of Tax due and deposit of Tax, Interest and late fee.

19. Amendment of Form VAT-10A.-

In Form VAT 10A appended to the said rules, after the existing Part D and entries thereto and before the existing expression "DECLARATION" the following new Part E and Part F and entries thereto shall be inserted, namely:-

Part E

7. Statement of goods taxable under the Rajasthan Tax on the Entry of the Goods in to Local Areas Act, 1999 (to be filled by the dealer registered under the Rajasthan Tax on Entry of Goods into Local Areas Act):

7.1 Goods brought from outside the State:

7.2 Goods brought from outside the State and returned to the supplier or sent outside the State otherwise than by way of sale.

Part F

8. Details regarding hotel business (to be filled by the hoteliers registered under the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990:

20. Amendment of Form VAT-11.-

In Form VAT-11 appended to the said rules,-

(i) after the existing sub-item "1.1 Turnover under section 8(3) [works contract EC]" and table thereto, and before the existing sub-item "1.2 Turnover under section 5(1) of RVAT Act (composition schemes)" of item B. Turnover, the following new sub-item 1.1.A and table thereto shall be inserted, namely:-

"1.1.A. Detail of purchases (to be filled in case of works contract).

1.1.A.1 Particulars of purchases made within the state against VAT Invoice

1.1.A.2 Particulars of purchases made within the state on which tax has not been paid under the Act

1.1.A.3 Particulars of purchases made from outside the State.

(ii) after the existing sub-item "1.1 Trading Account of the return period" and table thereto, and before the existing sub-item "1.2 Account of statutory forms obtained from the Department" of item D. Other Information, the following new sub-items and tables thereto shall be inserted, namely:-

"1.1.A Detail of purchases (to be filled by the hotelier who has opted to pay lump sum for marriage hall under the Rajasthan Tax on Luxuries (in hotels and lodging houses) Act, 1990)

1.1.B Details of due and deposit of Lump sum amount, Interest and late fee.

21. Amendment of Form VAT-20.-

In Form 20 appended to the said rules, for the existing expression "[See Rule 27(1)(a)]" the expression "See Rule 27(1)(a) and (2)(a)]" shall be substituted."

22. Insertion of Form VAT-20A.-

After the existing Form VAT-20 and before the existing Form VAT-21 appended to the said rules, the following new Form VAT-20A shall be inserted, namely:-

23. Amendment of Form VAT-21.-

In Form VAT-21 appended to the said rules, for the existing expression "[See Rule 28(1) and (2)]" the expression "[See Rule 27(1)(c) and (2)(c)]" shall be substituted.

24. Substitution of Form VAT-22.-

The existing Form VAT-22 appended to the said rules, shall be substituted by the following, namely:-

25. Substitution of Form VAT-23.-

The existing Form VAT-23 appended to the said rules, shall be substituted by the following, namely:-

26. Deletion of Form VAT-23A.-

The existing Form VAT-23A appended to the said rules shall be deleted.

27. Deletion of Form VAT-23B.-

The existing Form VAT-23B appended to the said rules shall be deleted.

28. Substitution of Form VAT-24.-

The existing Form VAT-24 appended to the said rules, shall be substituted by the following, namely:-

29. Amendment of Form VAT-25.-

In Form VAT-25 appended to the said rules, for the existing expression "[see Rule 27(1)(b) and 28(3)]" the expression "[see Rule 27(10) and (11)]" shall be substituted.

30. Amendment of Form VAT-26.-

In Form VAT-26 appended to the said rules, for the existing expression "[see Rule 28(1)(e) and 28(2)(f)]" the expression "[see Rule 27(2)(c)]" shall be substituted.

31. Substitution of Form VAT-27.-

The existing Form VAT-27 appended to the said rules, shall be substituted by the following, namely:-

32. Substitution of Form VAT-36.-

The existing Form VAT-36 appended to said rules, shall be substituted with the following, namely:-

33. Amendment of Form VAT-41.-In Form VAT-41 appended to the said rules, for the existing expression "See Rule 40(2)(3) and (5)]" the expression "[See Rule 40]" shall be substituted.

34. Substitution of Form VAT-59.-

The existing Form VAT-59 appended to the said rules, shall be substituted by the following, namely:-

By Order of the Governor

(Aditya Pareek)

Joint Secretary to Government