(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 (11) 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.