THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body Notification No. F. 12(79) /FD/ TAX /2014-103 Dated 2nd December, 2015

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 (Fourth Amendment) Rules, 2015.

(2) They shall come into force with immediate effect.

2. Amendment of rule 21.-

The existing clause (i) of sub-rule (1) of rule 21 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules, shall be substituted by the following, namely:-

"(i) to another dealer or person in the State, shall furnish a duly filled in declaration or certificate or declaration in Form VAT-72 obtained from the purchasing dealer or person, required to be furnished under any notification issued under the Act, to his assessing authority up to the due date of filing of annual return or audit report, as the case may be;"

3. Amendment of rule 22A.-

In rule 22A of the said rules,-

(i) in table appearing in sub-rule (1), for the existing expression "Labour charges as a percentage of gross value of contract", the expression "Deduction in percentage of gross value of contract" shall be substituted; and

(ii) in proviso to sub-rule (6), after the existing expression "Provided that" and before the existing expression "the sub-contractor shall purchase" the expression "where the contractor has opted for Option A under notification number F.12(23) FD/Tax/2015-206 dated 09.03.2015" shall be inserted.

4. Amendment of rule 41.-

The existing rule 41 of the said rules shall be substituted by the following, namely:-

"41. Payment of tax by a casual trader.-

A casual trader, unless otherwise notified by the State Government, shall deposit tax in cash with the in-charge of the check post or the assessing authority, or any official authorized by the assessing authority under sub-section (6) of section 28, who shall issue a receipt in Form VAT-38 to such casual trader."

5. Amendment of rule 53.-

In clause (e) of sub-rule (11) of rule 53 of the said rules, for the existing expression " sub-rule (8) of rule 21", the expression " sub-rule (11) of rule 21" shall be substituted.

6. Amendment of Form VAT-65.-

In Form VAT-65 appended to the said rules, for the existing expression "see Rule 21(8)", the expression "see Rule 21(11)" shall be substituted.

7. Addition of Form VAT-72.-

After the existing Form VAT-71 appended to the said rules, following new Form VAT-72 shall be added, namely:-

"FORM VAT- 72

[See Rule 21 (1)(i)]

DECLARATION

(To be issued by purchaser)

Name of the Person/ Department/ Dealer/ Institution Purchasing goods:

TIN, if any:

Address:

I/we hereby certify that the goods as mentioned in column number 2 of Part-C of the table given below has been purchased by me/ us for the purpose as mentioned in column number 3 of Part-C of the said table, from the registered dealer whose details are mentioned in Part-A of the said table, and sale to or purchase by me/ us of such goods is/ are exempted from payment of tax under notification number and date as mentioned in Part-B of the said table:

TABLE

Part-A: Details of the selling dealer:

1	Name of the selling dealer
2	TIN
3	Address

Part-B: Details of Notification

1	Notification Number
2	Date

Part-C: Details of Purchases

S.No.	Description of goods				Purpose
1	2				3
	Invoice number	Date	Name of commodity	Amount

	Signature of Person/ Dealer/ Authorized Signatory with seal
	Name:
	Status/ Designation of Authorized signatory

VERIFICATION

I/ we certify that the above information and facts are true and correct to the best of my/ our knowledge and belief and nothing has been concealed.

	Signature of Person/ Dealer/ Authorized Signatory with seal
	Name:
	Status/ Designation of Authorized signatory

By Order of the Governor

(Dr. Devraj)

Joint secreatary to Government