THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
-

Body Notification No. F. 12(79) /FD/ TAX /2014-111 Dated 8th January, 2016

In exercise of the power 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 (Amendment) Rules, 2016.

(2) Provisions of rule 2, 3, 4, 5, 7, 9 and 10 of these amendment rules shall come into force with effect from 01-02-2016, and remaining rules of these amendment rules shall come into force with immediate effect.

2. Substitution of rule 12.-

The existing rule 12 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules, shall be substituted by the following, namely: -

"12. Application for Registration.-

(1) An application for grant of registration under section 11 of the Act shall be submitted by a dealer, -

(a) within thirty days from the day on which he becomes liable to pay tax under subsection (1) or (5) of section 3 of the Act; or

(b) within thirty days from the day on which an order or intimation for the execution of a works contract is received by a works contractor and his turnover of the goods involved in the execution of such contract is likely to exceed the limits laid down in section 3 of the Act.

However, an application for grant of registration under section 12 of the Act shall be submitted by a dealer at any time.

(2) An application for grant of registration under the Act shall be submitted in Form VAT-01 completed in all respect, to the authority competent to grant registration electronically through the official website of the department in the manner as provided therein. If details regarding Permanent Account Number of business, information regarding bank account with IFSC Code of the Branch, Telephone Number / Mobile Number and E-mail ID are not furnished in Form VAT-01, it shall be deemed that application for grant of registration is not complete in all respect.

(3) Application in Form VAT-01 shall be digitally signed by the,-

(a) proprietor, in case of Proprietorship concern;

(b) Managing Partner, in case of Partnership firm or Limited Liability Partnership firm;

(d) karta, in case of Hindu Undivided Family; or

(e) authorized signatory, in all other cases:

Provided that where the applicant dealer fails to sign digitally Form VAT-01, he may apply for grant of registration by submitting the application in Form VAT-01 electronically through the official website of the department in the manner as provided therein and generating the acknowledgement through the official website of the department. He shall attest the acknowledgement so generated by affixing his signature on it, and submit the duly signed acknowledgement within fifteen days of submission of online application to the authority competent to grant registration.

(4) The applicant dealer shall submit the scanned copy of self attested following documents along with form VAT-01:-

(a) copy of Permanent Account Number (PAN) allotted by the Income Tax Department;

(b) copy of partnership deed, memorandum and articles of association of a company, deed of trust, registration and memorandum of association of society, as applicable;

(c) copy of resolution passed by Board of Directors, in case of a company and of governing body, in case of other entities, for authorisation of a person to file the application for registration;

(d) copy of rent deed or rent receipt or electricity bill or telephone bill or water bill or own property documents, in support of address proof;

(e) duly cancelled blank cheque;

(f) latest passport size photo of,-

(i) proprietor, in case of Proprietorship concern;

(ii) every Partner, in case of Partnership firm or limited liability partnership firm, however, if there are more than ten partners, the photos of ten partners including managing partner(s), if any shall be submitted;

(iii) Managing Director/Director or authorized signatory, in case of a Company;

(iv) karta, in case of Hindu Undivided Family; or

(v) authorized signatory, in all other cases;

(g) the applicant dealer, if required, may submit declaration of business manager in such form and in such manner as prescribed in rule 13; and

(h) the applicant dealer shall furnish the security as required to be furnished as per section 15 of the Act in such form and in such manner as prescribed in rule 77.".

3. Substitution of rule 13.-

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

"13. Declaration of Business Manager.-

(1) Any dealer who wants to authorise any person to act as business manager, he shall declare the business manager in Form VAT-02 electronically through the official website of the department in the manner as provided therein.

(2) Declaration in Form VAT-02 shall be digitally signed by the,-

(a) proprietor, in case of Proprietorship concern;

(b) Managing Partner, in case of Partnership firm or limited liability partnership firm;

(d) karta, in case of Hindu Undivided Family; or

(e) authorized signatory, in all other cases; and

(f) the business manager so declared.

(3) where any dealer wants to authorize more than one person to act as business manager, he may do so by submitting separate declaration of each business manager in Form VAT-02, in the manner provided in sub-rule (1) and (2) above.

(4) Notwithstanding anything contained in sub-rules (1) to (3) above, the dealer other than those who has submitted the digitally signed application for grant of registration under rule 12, may submit Form VAT-02 in the hard copy, in case he and/ or the business manager has failed to digitally sign Form VAT-02.

(5) In case of any change of Business Manager(s), the dealer shall inform his assessing authority and/or the authorized officer, with in fifteen days from the date of such change and shall submit duly filled in Form VAT-02 in the manner provided above.

(6) The Business Manager so declared shall be deemed to be authorized to receive notice and other documents under the Act and rules made their under, and all acts done by the Business Manager in the course of business shall be deemed to have been done by the dealer and the dealer shall be responsible for all acts done by Ms Business Manager in the course of business.".

4. Amendment of rule 14.-

In rule 14 of the said rules,-

(i) the existing sub-rule (1) shall be substituted by the following, namely:-

"(1) The authority competent to grant registration on receipt of application for grant of registration, shall having satisfied that the application is complete in all respect and is accompanied with the documents required under sub-rule (4) of rule 12, issue the registration certificate in Form VAT-03, duly digitally signed by him within 24 hours of the receipt of the digitally signed application in Form VAT-01 or the receipt of duly signed acknowledgement generated through the official website of the department, as the case may be, along with the required document. The duly digitally signed certificate of registration and the branch certificate of registration, as the case may be, shall be forwarded to the dealer electronically on the email address as provided in Form VAT-01.".

(ii) the existing sub-rule (1 A) shall be substituted by the following, namely:-

"(1A) Where a registration certificate is issued under sub-rule (1), an enquiry to verify the facts and statements made in the application for registration shall be conducted by an officer not below the rank of Junior Commercial Taxes Officer within forty-five days of such issuance. However, this enquiry shall be made within forty eight hours in such cases which are selected on the basis of the application of such criterion as notified by the Commissioner or in respect of whom the authority competent to grant registration has reasons to believe that early enquiry is necessary in the interest of revenue. In such cases the enquiry report shall also be submitted online through the website of the Department by the officer concerned within forty eight hours from the issuance of certificate of registration.".

5. Amendment of rule 16.-

In sub-rule (1) of rule 16 of the said rules, for the existing expression "amend the certificate of registration", the expression " amend the certificate of registration and issue him an amended certificate of registration in Form VAT-03 in the manner as prescribed in rule 14", shall be substituted.

6. Amendment of rule 22A.-

After the existing sub-rule (6) of rule 22A of the said rules the following new sub rule (7) shall be added, namely:-

"(7) Where any dealer commonly known as developer/builder has opted for payment in lump sum in lieu of tax under section 5 of the Act, awards any works contract to any person, he shall obtain Awarder Identification Certificate, and shall at the time of payment of any sum to such person deduct an amount as may be notified by the State Government, in the manner as provided in rule 40 of these rules, and all the provisions of the said rule shall mutatis mutandis apply. While determining the taxable turnover of such dealer the turnover of the works contract awarded by him shall be deducted.".

7. Substitution of rule 25.-

The existing rule 25 of the said rules, shall be substituted by the following, namely:-

"25. Application for Stay of recovery of demand.-

An application for stay of recovery of demand shall be submitted to the Appellate Authority in Form VAT-18, electronically through the official website of the Department in the manner as provided therein.".

8. Amendment of rule 33.-

In rule 33 of the said rules, after the existing sub-rule (1) and before the existing sub-rule (2), the following new sub-rule (1A) shall be inserted, namely:-

"(1A) An application for restoration of appeal shall be submitted to the Appellate Authority in Form VAT-32, electronically through the official website of the Department in the manner as provided therein.".

9. Substitution of rule 77.-

The existing rule 77 of the said rules, shall be substituted by the following, namely:-

"77. Furnishing of security.

(1) Every dealer or person who is required under any of the provisions of the Act or the rules to furnish a security, shall furnish it in any of the following forms:-

(i) in cash, which shall be paid in accordance with rule 39; or

(ii) by depositing, with the officer concerned, savings certificates issued by the Government of India of a face value not less than the amount of security required to be furnished, duly endorsed in favour of the officer concerned; or

(iii) by furnishing to the officer concerned a bank guarantee payable by a branch situated in the State, agreeing to pay to the State Government or any of its officer, on demand the amount of security fixed by the officer concerned; or

(iv) by executing a bond in Form VAT-64, with necessary modifications where necessary, with two sureties acceptable to the officer or authority concerned.

(2) The security shall be furnished by the dealer or person in such manner as notified by the Commissioner, in this behalf."

10. Substitution of Form VAT-01.-

Form VAT-01 appended to said rules, shall be substituted by the following, namely:-

Form VAT-01

[See rule 12 (2)]

Application for Registration

To,

Tick the appropriate Act under which intends to get registration.	The Rajasthan Value Added Tax Act, 2003
	The Central Sales Tax Act, 1956
	The Rajasthan Entertainments and Advertisements Tax Act, 1957
	The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999
	The Rajasthan Tax on Luxuries (in hotels and lodging houses) Act, 1990
In case of registration under The Rajasthan Entertainments and Advertisements Tax Act, 1957, Tick the appropriate mode of entertainment for which the proprietor intends to get permission.	Entertainment through exhibition of film by any medium in a cinema hall or multiplex
	Video Game Parlour
	Direct to Home Broadcasting Service
	Cable Service with addressable system or otherwise
	other (pl. specify)
In case Entertainment through exhibition of film by any medium in a cinema hall or multiplex	Name of Licensesse PAN of Licensesse Name of Cinema Hall/Multiplex Number of Screens

Name of Dealer/Proprietor

Whether Non Resident Dealer

Yes/No

2 (i)

Address of Principal Place of Business

2 (ii)

Bldg. No/Name/Area

2 (iii)

Town/City

2(iv)

District (State)

2(v)

Pin Code

2(vi)

Email ID

2(vii)

Alternate Email ID (if any)

2(viii)

Mobile Number

2(ix)

Telephone Number (s) (if any)

2(x)

Fax No. (if any)

Permanent Account Number (PAN) of Dealer/Proprietor, (In case of Sole proprietorship, PAN allotted to proprietor be mentioned)

Date of commencement of business/ exhibition of entertainment

The Rajasthan Value Added Tax Act, 2003

The Central Sales Tax Act, 1956

The Rajasthan Entertainments and Advertisements Tax Act, 1957

The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999

The Rajasthan Tax on Luxuries (in hotels and lodging houses) Act, 1990

Date from which liable to be registered

The Rajasthan Value Added Tax Act, 2003

The Central Sales Tax Act, 1956

The Rajasthan Entertainments and Advertisements Tax Act, 1957

The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999

The Rajasthan Tax on Luxuries (in hotels and lodging houses) Act, 1990

Actual Value of goods purchased, stock receipt of goods in the year up to the date of submission of the application. (To be filled by dealer who intends to get registration under ETLA, 1999)

7. Whether opting for payment of tax u/s 3(2)

Yes/No

If No,

(i) Whether intends to sale exempted goods

Yes / No

(ii) Whether intends to opt to pay tax in lump sum u/s 5

Yes / No If yes name of Composition Scheme(s)

(iii) Whether intends to sale goods taxable at first point in the series of sales and goods have suffered tax at the said first point.

Yes / No If yes name of Commodity

(iv) Whether intends to sale goods taxable at maximum retail price and such goods have suffered tax at maximum retail price.

Yes / No If yes name of Commodity

(v) Whether intends to opt for exemption in lieu of tax u/s 8(3) of the RVAT Act 2003

Yes / No

(vi) Whether dealer also intends to sale goods other than those mentioned above in (i) to (v)

Yes / No

Nature of Business

Manufacturer/Retailer/Leasing/Wholesaler/Works Contractor/ Exporter/Other, please specify

(i)

If Manufacturer (As defined by sub section (1) of section 7 of the Micro, Small and Medium Enterprises Development Act , 2006 )

Small / Medium/ Large

Commodities dealt with/ proposed to be dealt with

Intend To Purchase /Receive and Intend to Sale

Constitution of Business

Proprietorship /Partnership / Private Ltd. Company/ Public Ltd. Company/Public Sector Undertaking/ HUF/Co-operative Society/ Club/ Trust/Central/State Government Department/ Others, Please specify

Particulars of the Proprietor, Partners, Directors, Karta, Trustees or Members of the governing body and authorized signatory:

(i)

Full Name

(ii)

Father's/Husband's Name

(iii)

Date of Birth

(iv)

Status

(v)

Extent of interest (%)

(vi)

Permanent address

(vii)

Mobile No.

(viii)

Telephone No. (if any)

(ix)

PAN

(x)

Email ID

(xi)

Details (including address) of all immovable property owned by or in which the person has interest/joint interest

(xii)

Particulars of interest in any other business (es), if any

Name of other business

Complete Address of other business

(TIN)

CST No.

Nature of interest in the business

Extent of interest

(xiii)

Particulars of interest in any other closed business (es)

Name of closed business

Complete Address of closed business

R. C. No.

Date of closure

Nature of interest in the business

Extent of interest

Details of surety/security bond:

In case of surety

Name of business of I surety

TIN

Name of business of II surety

TIN

In case of security is furnished by cash/NSC, details thereof

S.No.	Amount	No.	Date of Maturity
1
2
3

In case of security is furnished by Bank Guarantee, details thereof

Amount of Bank Guarantee

Effective Period of Bank Guarantee

Name of Bank and Address of Branch

Information regarding Bank Account

Name of Bank

Name and Address of Branch

Account No.

Type of Account

IFSC Code of Branch

Details of Branch(es)/Additional Place(s) of business including warehouse (s) in the State/Additional place(s) of entertainments :

		Factory	Godown /Warehouse	Branch(es)/ Additional Place (s)	Others (please Specify)
1	Bldg. No./ Name/ Area
2	Town/City
3	District (State)
4	Pin Code
5	Email ID (if any)
6	Telephone Number (s) (if any)
7	FAX No. (if any)

Details of Branch(es)/Additional Place(s) of business outside the State:

Bldg. No./Name/Area

Town/City

District (State)

Pin Code

Email ID

Telephone Number(s)

FAX No. (if any)

Details of business Manager(s)

Name of business Manager

Bldg. No./Name/Area

Town/City

District (State)

Pin Code

Email ID

Telephone Number(s) (if any)

FAX No. (if any)

To be furnished by a dealer opting for registration under the CST Act, 1956

Type of Registration

u/s 7(1) u/s 7 (2)

Goods or class of goods to be purchased in the course of interstate trade or commerce

for Resale, use in manufacture or processing of goods for sale, use in mining use in generation or distribution of electricity or any other form of power, use in the packing of goods for sale/resale.

Verification

I......................... son/daughter/wife of Shri ....................aged about ..............resident of .................do hereby verify that-

1. I am ..............of business name and style as M/s .....................and is authorized to furnish the following declaration on behalf of the said business.

2. The particulars mentioned above are true and correct to the best of my knowledge and belief and nothing has been concealed therein.

3. No Registration Certificate has previously been issued to the applicant business.

	Signature
Place:	Name:
Date:	Status: "

11. Substitution of Form VAT-26.- Form VAT-26 appended to said rules, shall be substituted by the following, namely:-

FORM VAT - 26

[see Rule 27]

CERTIFICATE OF CHARTERED ACCOUNTANT

Part A: To be filled in case the application for refund is filed in Form VAT-20A

I/We hereby confirm that I/We have examined the relevant records of M/S ____________________

having Registration No. (TIN) _____________, for the period from _______________ to ________________ and hereby certify that

(i) The information given in Form VAT-20A is as per the books of account of the applicant;

(ii) It has been ensured that the information furnished is true and correct in all respect, no part of it is false or misleading and no relevant information has been concealed or withheld;

(iii) Neither I, nor any of my partners/director is a partner, director, or an employee of the above-named entity or its associated concerns; and

(iv) I/We fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us liable for any penal or other consequences as may be prescribed in law or otherwise warranted.

Part B: To be filled in case the application for refund is filed in Form VAT-21

I/We hereby confirm that I/We have examined the relevant records of M/S ........................................ having Registration No. (TIN) .................for the period from ........................ to .......................... and hereby certify that

(i) the above dealer has made the following export sales u/s 5(1)/ 5(3) of CST Act 1956: (Rs.)

S. No.

Period

Goods Exported

value as per invoices

(ii) The following documents have been furnished by the applicant and have been examined and verified by me/us namely :-

- 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; duly authenticated by the Customs Department of the Government of India;

- Duplicate copy of sale invoices

- Certifed copy(ies) of VAT invoices on the basis of which refund of input tax is being claimed; and

- Proof of payment received or copy of letter of credit

(iii) The relevant registers have been authenticated under my/ our seal/signature.

(iv) The information given in the above document(s) have/ has been incorporated in the books of accounts maintained by the exporter.

(v) It has been ensured that the information furnished is true and correct in all respect; no part of it is false or misleading and no relevant information has been concealed or withheld;

(vi) Neither I, nor any of my partners/director is a partner, director, or an employee of the above-named entity or its associated concerns;

(vii) I/We fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us liable for any penal or other consequences as may be prescribed in law or otherwise warranted.

	(Signature and Stamp/Seal of the Signatory)
	(Chartered Accountant)
	Name of the Signatory :
Place:	Membership No.:
Date:

By Order of the Governor

(Dr. Devraj)

Joint secreatary to Government