THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
-

Body Notification S.O.251.- F. No.12(11) FD/TAX/2016-182-Dated 8th March, 2016

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 (Second Amendment) Rules, 2016.

(2) The provisions of,-

(i) rule 2, 3, 4, 5, 6, 7, 8, 10, 11, 12, 13, 15, 17, 18, 19, 20, 21, 22, 23 and 24 of these amendment rules shall come into force with effect from 01.04.2016; and

(ii) rule 9, 14 and 16 of these amendment rules shall come into force with effect from 01.07.2016.

2. Amendment of rule 17A.-

In rule 17A of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules,-

(i) after the existing sub-rule (1) and before the existing sub-rule (2), the following new sub-rule (1A) shall be inserted, namely:-

"(1A) Notwithstanding anything contained in sub-rule (1), any registered dealer, commonly known as developer or builder, who as works contractor, undertake the construction of flats, dwellings or buildings or premises and transfer them along with goods (whether as goods or in some other form) and land or interest underlying the land in pursuance of an agreement, may opt for payment of tax in lump sum in accordance with the provisions of section 5 for any project undertaken by him, by submitting an application in Form VAT-69A electronically through the official web-site of the department within thirty days from the commencement of such project. Separate application shall be made for each project.

Explanation: Commencement of Project means the date on which any amount is received, against an agreement related to projects, from the purchaser."

(ii) after the existing sub-rule (8) and before the existing sub-rule (9), the following new sub-rule (8A) shall be inserted, namely:-

"(8A) The developer or builder shall not be allowed to opt out for the project(s) for which an option has been exercised by him:

Provided that the developer or builder who had opted for payment of tax in lump sum in lieu of tax prior to 01.04.2016, he may opt-out upto 30.04.2016, otherwise, the certificate for payment of tax in lump sum issued earlier shall remain in force for the projects already undertaken by him."

3. Amendment of rule 19.-

In rule 19 of the said rules,-

(i) the existing sub-rule (4) shall be substituted by the following, namely:-

"(4) Return in Form VAT-11 shall be submitted, within ninety days of the end of the relevant year, by the following class of dealers other than those registered under the Rajasthan Tax on Entry of Goods into Local Area Act, 1999 (Act No.13 of 1999) and/or the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996),-

(a) who has opted for payment of tax under sub-section (2) of section 3; or

(b) who are exclusively engaged in the sale and purchase of exempted goods; or

(c) who are exclusively engaged in the sale of goods which are taxable at maximum retail price under sub-section (7) of section 4 and such goods have suffered tax at maximum retail price at earlier occasion under the said sub-section; or

(d) who are exclusively engaged in the sale of goods which are taxable at first point in the series of sales and such goods have suffered tax at the said first point; or

(e) who are exclusively engaged in the sale of such goods for which payment of tax in lump sum under section 5 may be made and the dealer has opted to pay tax in lump sum; or

(f) who are exclusively engaged in the sale of such goods which are exempted from payment of tax under any notification issued under sub-section (3) of section 8 on the condition of payment of exemption fee and the dealer has opted for payment of exemption fee; or

(g) as may be notified by the Commissioner. Notwithstanding anything contained in clause (f) above, a contractor covered under the said clause shall submit VAT-11, where any incidental sale has been made of leftover taxable goods related to the contract for which an option has been exercised by him. He shall also submit statement of sale of such leftover goods in Form VAT-08A for the quarter in which such sales have been made by him, within sixty days of the end of the relevant quarter:

Provided that in case of dealer who is required to get his accounts audited under section 44AB of the Income Tax Act, 1961 (Central Act No. 43 of 1961), may submit return within nine months from the end of the relevant year." ; and

(ii) the existing sub-rule (11) shall be substituted by the following, namely:-

"(11) Where a dealer who had opted for, payment of tax in accordance with the provisions of sub-section (2) of section 3 or payment of lump sum in lieu of tax in accordance with section 5, and opted out from the said option before the end of a year, such dealer shall submit the details of turnover from the beginning of year upto the date of opting out, in the return in Form VAT-10 pertaining to the quarter in which he opted out and shall not be required to submit returns for the previous quarter(s) of that year."

4. Amendment of rule 21.-

In rule 21 of the said rules,-

(i) for the existing punctuation mark "." appearing at the end of sub-rule (8), the punctuation mark ":" shall be substituted; and

(ii) in sub-rule (8), so amended, the following new proviso shall be added, namely:-

"Provided that the Deputy Commissioner (Administration) having jurisdiction, for the reasons to be recorded in writing, in any particular case, may allow the dealer for submission of such application upto a period of one year from the date of generation of such declaration form or upto 30.09.2016, whichever is later."

5. Amendment of rule 22A.-

The existing sub-rule (7) of rule 22A of the said rules shall be substituted by the following, namely:-

"(7) Where any dealer commonly known as developer or 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 any person not registered under the Act, 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."

6. Amendment of rule 27.-

In rule 27 of the said rules,-

(i) the existing sub-rule (6) shall be substituted by the following, namely:-

"(6) Unless otherwise directed by the Commissioner, the assessing authority or the authorized officer shall submit the digitally signed Form VAT-23 electronically through the official website of the Department to an officer authorized by the Commissioner as Central Refund Officer within two working days of passing of such order." and

(ii) the existing sub-rule (7) shall be deleted.

7. Amendment of rule 38.-

In rule 38 of the said rules,-

(i) in clause (i) of sub-rule (2), for the existing expression "signature" the expression " signature or digital signature" shall be substituted; and

(ii) in clause (e) of sub-rule (7), for the existing expression "signature" the expression "signature or digital signature" shall be substituted.

8. Amendment of rule 40. -

In rule 40 of the said rules,-

(i) in sub-rule (6), the existing expression ", and shall issue a certificate of deduction of tax to the contractor in Form VAT-41, within twenty one days of the close of the relevant quarter" shall be deleted;

(ii) in sub-rule (7), for the existing expression "within fifteen days of the receipt of such application," the expression "within thirty days of the receipt of such application," shall be substituted;

(iii) the existing sub-rule (8) shall be substituted by the following, namely:-

"(8) Every awarder holding an Awarder Identification Certificate shall deposit the amount deducted by him in the manner as provided in rule 39 of these rules, within fifteen days of the close of the month of such deduction."

(iv) after the sub-rule (8), so substituted and before the existing sub-rule (9), the following new sub-rules (8A) and (8B) shall be inserted, namely:-

"(8A) Every awarder holding an Awarder Identification Certificate, shall submit a statement in Form VAT-40E electronically through the official website of the department to the officer authorized under subrule (1), within thirty days of the end of the quarter. Where the awarder fails to furnish the statement as mentioned above, the said officer after affording a reasonable opportunity of being heard, may impose penalty under section 64 of the Act.

(8B) Where an awarder discovers any omission or error in the Form VAT-40E furnished by him, he may furnish a revised Form VAT-40E within three months from the close of relevant year."

(v) the existing sub-rule (11), shall be substituted by the following, namely:-

"(11) On receipt of Form VAT-40E, the certificate of deduction of tax in Form VAT-41 shall be generated and forwarded to the contractor and to the officer authorized under sub-rule (1) electronically through the official web-site of the department. In case, Form VAT-40E is revised by the awarder, a revised Form VAT-41 shall be generated electronically through the official web-site of the department, and the previously generated Form VAT-41 shall be cancelled." and

(vi) the existing sub-rule (12), (13), (14), (15) and (16) shall be deleted.

9. Amendment of rule 47.-

The existing sub-rule (1) of the rule 47 of the said rules shall be substituted by the following, namely:-

"(1) The audit of a dealer shall be conducted by the auditor,-

(i) at the place of the business of the dealer; or

(ii) in the office of the auditor,

as per the option of the dealer. An intimation shall be given to the dealer electronically through the Official Website of the Department regarding his selection for audit under section 27 of the Act and he shall be required to inform his option electronically through the official website of the Department, within fifteen days of such intimation regarding the place where he wants the audit to be conducted. Where the dealer fails to inform such option, audit shall be conducted at place of business of the dealer."

10. Amendment of Form VAT-03.-

In Form VAT-03 appended to the said rules, for the existing expression " opted under section 3(2) or 5 (1)" the expression "opted under section 3(2)" be substituted.

11. Amendment of Form VAT-06B. -

In Form VAT-06B appended to the said rules, for the existing expression "3. Balance of ITC at the date of exercising option" the expression "3. Balance of ITC as on 31st March of the previous year" shall be substituted.

12. Amendment of Form VAT-10.-

In Form VAT-10 appended to the said rules, after the existing sub-item number " 1.1Turnover under section 8(3)[Works Contract EC]" and table thereto and before the existing sub-item number "1.2 Turnover under section 5(1) of RVAT Act (Composition Schemes)" of item B.1 Tax

Liability of head " B. Turnover" the following new sub-item number 1.1.A and 1.1.B and entries 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

S. No.	TIN	Name of the Selling dealer	Amount of Purchase made during the period	Amount of tax paid or payable on such purchases

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

S. No.	Commodity	Name of the dealer or person from whom goods have been purchased	Amount of Purchase made during the period	Rate of tax	Amount of tax that would have been payable on such purchases had the goods been purchased against VAT Invoice

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

S. No.	Commodity	Name of the dealer or person from whom goods have been purchased	Amount of Purchase made during the period	Rate of tax	Amount of tax that would have been payable on such purchases had the goods been purchased against VAT Invoice

1.1.B Turnover of taxable leftover goods

S. No.	Name of Commodity	Turnover (Rs.)	Tax Rate	Amount of tax
S. No.	A	B	C	D

13. Amendment of Form VAT-11.-

(i) after the existing sub-item number

"1.1.A.3 Particulars of Purchase made from outside the State" and table thereto, and before the existing sub-item number "1.2 Turnover under section 5(1) of RVAT Act (Composition Schemes)" of head " B. Turnover" the following new sub-item number 1.1.B and entries thereto shall be inserted, namely:-

"1.1.B Turnover of taxable leftover goods

S. No.	Name of Commodity	Turnover (Rs.)	Tax Rate	Amount of tax
S. No.	A	B	C	D

(ii) after the existing sub-item number " 1.2 Turnover under section 5(1) of RVAT Act (Composition Schemes)" and table thereto and before the existing subitem number " 1.3 Taxable Sales by dealers who have opted for payment of tax under section 3 (2) of head "B. Turnover" the following new sub-item number 1.2.A and entries thereto shall be inserted, namely:-

1.2 A To be filled by developer or builder

S. No.	Name of Project	Site of the Project	Details of certificate for payment of tax in lump sum		Amount received	Composition amount
S. No.	Name of Project	Site of the Project	No.	Date	Amount received	Composition amount
1	2	3	4	5	6	7

14. Substitution of Form VAT-20.- The existing Form VAT-20 appended to the said rules, shall be substituted by the following, namely:-

Form VAT - 20

[See Rule 27 (1) (a) and (2)(a)]

Application for Refund

For the quarter from ................ To ........................

AC/CTO/ACTO

Circle/ward

Tick the appropriate Act under which refund is sought

The Rajasthan Value Added Tax Act, 2003

The Central Sales Tax Act, 1956

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

The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990

The Rajasthan Entertainments and Advertisements Tax Act, 1957

1. Name of Dealer

2. TIN

3. Address

4. Details of Bank

4.1 Name of the Bank in which refund is sought

4.2 Name of the Branch

4.3 Account No.

4.4 Account Type

4.5 IFSC No. of Branch

4.6 Whether the Branch has CBS arrangement

Yes

Amount of refund claimed and reason(s) thereof.

a. Result of assessment order

i. Period

From .................. To .................

ii. Date of Order

b. as a result of order of competent officer/Authority /the Court

i. Name of Authority

ii. Date of Order

Place :	Signature
Date :	Name and Status

Declaration

I/We.......................................Proprietor/Partner/Director/Karta/Business Manager of M/s................................. declare that the facts stated above is true to the best of my knowledge and belief and nothing has been concealed. It is further declared that for the above referred period no other application for refund has been filed.

Place :		Signature
Date :		Name and Status

15. Amendment of Form VAT-20A.-

In Form VAT-20A appended to the said rules, after the existing item number 13, the following new item number 14 shall be added, namely:-

14. Details of Bank

14.1 Name of the Bank in which refund is sought

14.2 Name of the Branch

14.3 Account No.

14.4 Account Type

14.5 IFSC No. of Branch

14.6 Whether the Branch has CBS arrangement

Yes

16. Substitution of Form VAT-27.-

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

Form-27

[See rule 30(1)]

Memorandum for Appeal to Appellate authority

To,

Appellate Authority,

Commercial Tax Department,

..............................................

Tick the appropriate Act under which intends to file an appealrefund is sought	The Rajasthan Value Added Tax Act, 2003
	The Central Sales Tax Act, 1956
	The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999
	The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
	The Rajasthan Entertainments and Advertisements Tax Act, 1957

1.1	Name of the Appelant
1.2	Registration No.(TIN), if any
2.	Address
2.1	Building No/Name
2..2	Area Town and City
2..3	District
2..4	Pin Code
2..5	Email Id

3	Date of service of order appealed against, DD/MM/YYYY	RVAT Act, 2003	CST Act, 1956	RETLA, 1999	Luxury Act, 1990	Entertainment Act, 1957
4	Section, under which order passed
5	Period to which dispute relates From ....................To ........................
6	Relief claimed in the appeal:
a.	Total liability including Tax, Interest and Penalty
(i)	Determined by the authority
(ii)	Admitted by the appellant
(iii)	Disputed by the appellant
or/ and
b.	Disputed by the appellant
(i)	Disputed Turnover
(ii)	Tax due on disputed Turnover
or/ and
c.	If rate of tax is disputed
(i)	Turnover
(ii)	Amount of disputed tax
or/ and
d.	If amount of Penalty/Interest is disputed
(i)	Section under which Penalty/ Interest is disputed
(ii)	Amount of penalty in dispute
(iii)	Amount of Interest in dispute
or/ and
7	Any other relief claimed
8	Whether the admitted liability has been paid
9	Whether complied with the provisions of section 82(3) of the RVAT Act, 2003
10	Details of amount deposited for filing of appeal
		Amount	Date of deposit	GRN/CIN	Name of the Act under which amount has been deposited

11	Grounds of Appeal (Separate ground of appeal should be mentioned under each Act)

Place :	Digital Signature
Date :	Name of signatory
	Status :

Verification

I / We ............................. do verify that the above information and its enclosures (if any) is true and correct to the best of my/our knowledge and belief and nothing has been concealed

Place :	Digital Signature
Date :	Name of signatory
	Status :

17. Substitution of Form VAT-40.-

The existing Form VAT-40 appended to the said rules shall be substituted by the following, namely:-

Form VAT 40

[See Rule 40 (1)]

Application for Allotment of Awarder Identification Certificate

To,

Assessing Authority,

Circle...........

Zone...............................

1	For dealers registered under the Rajasthan Value Added Tax Act, 2003
	(a) TIN
	0	8
	(b) Date from which registration is effective
	D	D	M	M	Y	Y	Y	Y
	(C) Name of the dealer


	(d) Contact No.(In case of Landline, prefix STD Code)

For person other than registered dealer under the Rajasthan Value Added Tax Act, 2003

(a) Name of awarder/developer or builder

(b) Name of the authorized person

(d) Address

For the Department of any Government, corporation, public undertaking, cooperative society, local body, statutory body, autonomous body.

(a) Name of the Department/ corporation/public undertaking/ co-operative society/ local body/ statutory body/ autonomous body

(b) Name of the person authorized by the Department to act on behalf of Department

(d) Address

Additional Information required to be furnished by all of the above.

1. PAN

2. E-mail id

3. Detail of Bank Account

S. No	Name of Bank	Branch Address	IFSC of the Branch	Bank Account Number	Type of Account

Place :		Signature
Date :		Name of Applicant (s):
		Status with seal

Verification

I/ We verify that the above information and its enclosures are true and correct to the best of my knowledge and belief and nothing has been concealed.

Place :		Signature
Date :		Name of Applicant (s):
		Status with seal

18. Substitution of Form VAT-40C.-

The existing Form VAT-40C appended to the said rules shall be substituted by the following, namely:-

FORM VAT-40C

[See rule 40(7)]

Application for issuance of No Tax Deduction Certificate

To,

Assessing Authority,

Circle..........

Zone.......................

I ..................... Status ................... of M/s ................................ TIN ....................... submit the application for grant of No Tax Deduction Certificate for following contracts:

S. No.	Work Order Number	Work Order Date	AIN of Awarder	Name of the Awarder	Nature and details of the contract	Total value of the contract	Date by which the contract is undertaken to be completed	Remarks
1	2	3	4	5	6	7	8	9

Place :	Signature :
Date :	Autorized person

Verification

I verify that the above information is true and correct to the best of my knowledge and belief and nothing has been concealed.

Place :	Signature :
Date :	Name
	Status

19. Amendment of Form VAT-40D.-

In Form VAT-40D appended to the said rules,-

(i) for the existing expression "his chief place of business" the expression "his principal place of business" shall be substituted; and

(ii) for the existing expression "chief place of business" the expression "principal place of business" shall be substituted.

20. Substitution of Form VAT-40E.-

The existing Form VAT-40E appended to the said rules shall be substituted by the following, namely:-

FORM VAT-40E

[See rule 40(8)]

Statement of works contracts and tax deducted to be furnished by the awarder

To,

Assessing Authority,

Circle..........

Zone.......................

1	Name of the Awarder
2	Awarder Identification No.
3	Address
	Bldg. No/ Name/Area
	Town/City
	District (State)
	Pin Code	Email Id
	Mobile Number(s)	Fax No.
4	Period under return

PART A

Information of works contract entered into

S. No.	Work Order Number	Work Order Date	Nature and details of the contract	Total value of the contract	Name and address of the Contractor	TIN of the Contractor, if any	Date by which the contract is undertaken to be completed	Details of the goods to be supplied by the awarder under the contract and the value thereof
1	2	3	4	5	6	7	8	9

PART B

Details of Tax deducted at source by awarder

S. No.	Work Order Number	Work Order Date	Nature of the contract	Gross value of the contract	Bill No. & Date	Amount of the bill	EC No. of Contractor, if any	Amount deducted at source
1	2	3	4	5	6	7	8	9

Voucher No. and date of credit of payment to the contractor	Gross amount of challan & date on which tax deducted at source was deposited to the account of the Commercial Taxes Department	Treasury voucher Number for payments made through AG Adjustment /GRN/ CIN	Tin of Contractor, if any	Name of Contractor	Rate in lieu of VAT (%)
10	11	12	13	14	15

PART C

Details of tax deposited by contractor, if any

S. No.	Date of the contract	Nature of the contract	Gross value of the contract	Bill No. & Date	Amount of the bill	Amount deposited by contractor	Date of deposition of tax by contractor	GRN/ CIN	TIN of Contractor	Name of Contractor	Remarks
1	2	3	4	5	6	7	8	9	10	11	12

PART D

Details of No Tax Deduction Certificate Number submitted by contractor

S. No.	Date of the contract	Nature of the contract	Gross value of the contract	Certificate No. of NTDN	Date of Issue of NTDN	Issuing Authority	TIN of Contractor	Name of Contractor	Remarks
1	2	3	4	5	6	7	8	9	10

21. Substitution of Form VAT-41.-

The existing Form VAT-41 appended to the said rules shall be substituted by the following, namely:-

FORM VAT 41

[See Rule 40]

Certificate of deduction at Source by Awarder

Form No. ________________

Date of Issue :

	Name of the Contractor
	Registration No. (TIN), if any
	Address
	Name of the Awarder
	Awarder Identification No.
	Address
	Amount paid to the contractor
	Amount of TDS

Details of Tax deducted at source by awarder

Sl. No.	Work Order Number	Work Order Date	Nature of the contract	Gross value of the contract	Bill No. & Date	Amount of the bill	EC No. of Contractor, if any	Amount deducted at source	Voucher No. and date of credit of payment to the contractor	Gross amount of challan & date on which the tax deducted at source was deposited to the account of the Commercial Taxes Department
1	2	3	4	5	6	7	8	9	10	11

22. Deletion of Form VAT-42.-

The existing Form VAT-42 appended to the said rules shall be deleted.

23. Insertion of Form VAT-69A.-

After the existing Form VAT-69 and before the existing Form VAT-70 appended to the said rules, the following new FormVAT-69A shall be inserted, namely:-

Form VAT-69A

(See Rule 17A)

Application for permission to pay tax in lump sum for developer or builder

To,

The Assessing Authority

________________________

I submit my application as follows for the grant of permission to pay tax in lump sum under rule 17A of Rajasthan Value Added Tax Rules, 2006 for the period commencing from _____________ .

The Details of my business are as under :

1	TIN
2	Name of the Applicant :
3	Name of the Dealer :
4	Address :
5	Email Id:
6	Contact Number
7	Detail of the project :
	a. Name of Project :
	b. Site Address of the project :
	c. Estimated cost of project :
	d. Estimated period of completing project from……… to ……………
8	Name of project approving authority:

I/We declare that the information given above is true and correct to the best of my/our knowledge and nothing has been concealed and I shall abide by all the conditions specified in relevent rule.

Place :	Signature
Date :	Designation:

24. Substitution of Form VAT-70.-

The existing Form VAT-70 appended to the said rules shall be substituted by the following, namely:-

Form VAT-70

(See Rule 17A)

Certificate for payment of tax in lump sum

1	TIN
2	Name of the Applicant :
3	Name of the Dealer :
4	E-mail Address :
5	Mobile No.
6	Part-A : Applicable for dealers other than developer or builder :
	Commodities for which permission to pay tax in lump sum is granted:

Part-B : Applicable for developer or builder :

Name of Project	Estimated cost	Site of project

This certificate shall remain in force till the dealer opted out from the option of payment of tax in lump sum or the dealer has closed the business or certificate is cancelled, whichever is earlier.

Place :		Signature
Date :		Name:
	SEAL	Designation:

By Order of the Governor

(Dr. Devraj)

Joint Secretary to Government