THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
-

Notification No. F.12(63)FD/Tax/2005-83., Dated 11th Setpember, 2006

In exercise of the powers conferred by Section 99 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan 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, 2006,

(2) They shall come into force from the date of their publication in the Official Gazette.

2. Amendment of rule 53. -

In sub-rule (1) of rule 53 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules for the existing expression "shall punch the date and month of use of such form at the sepcified palce", the expression "ensure that the value, date and month of use of such Form shall be punched at the specified place" shall be substituted.

3. Amendment of rule 54. -

In sub-rule (1) of rule 54 of the said rules, for the existing expression "shall punch the date and month of use of such form at the specified place", the expression "ensure that the value, date and month of use of such Form shall be punched at the specified place" shall be substituted.

4. Amendment of Forms. -

The existing Forms "VAT-15, VAT-38, VAT-41, VAT-47 and VAT-49" and entries thereto appended to the said rules, shall be substituted by the following new Forms "VAT-15, VAT-38, VAT-41, VAT-47 and VAT-49" and entries thereto; respectively :-

FORM VAT- 15

[See rule 21(1)]

Declaration of Purchases within the State for Export

Form No.....................	(Seal of the Issuing Authority)
Date of issue

1. COUNTER FOIL (To be retained by the exporter)

2. ORIGINAL (To be produced to the assessing authority)

3. DUPLICATE (To be retained by the selling dealer)

Name and complete address of the exporter ................................................................................................................

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

Registration No(TIN).	(i) Rajasthan Value Added Tax Act, 2003 ...............................
	(ii) CST Act 1956 .....................................................................

To,

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

(Name and complete address of the seller) ................................................................................................................

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

Registration No(TIN).	(i) Rajasthan Value Added Tax Act, 2003 ...............................
	(ii) CST Act 1956 .....................................................................

Certificate- I

It is Certified that the goods, the particulars whereof have been specified in items (1) and (2) of the Schedule below supplied by you in pursuance of our purchase Order No............... dated ............ as per your VAT invoice no. .................. dated...... for Rs. (in words) ....................................................................................... Rs. (in figures) .............................. have been sold by me / us, in the course of export out of the territory of India, as per details given in items (3) to (6) of the said Schedule, and that the said goods were purchased from you by me / us after, and for the purpose of complying with, the agreement or Order No..................... dated............ or in relation to such Export.

Certificate II

It is further certified that non-liability to tax under the Rajasthan Value Added Tax Act, 2003 or under the Central Sales Tax Act, 1956 in respect of goods referred to in Certificate-I has not been claimed by any other person and that no other certificate for such non-liability has been issued to any other person in India in respect of these goods.

Certificate III

It is further also certified that in case the goods covered by this certificate are reimported into India by me / us after their export, I / We undertake to inform the Assessing authority or any other officer authorised by the Commissioner or the person to whom this certificate has been supplied, about the fact of such reimport within a period of one month from the date of reimport of the said goods into India.

THE SCHEDULE

A- Particulars of Goods

1. Description of goods ..........................................................................

2. Quantity of goods ..............................................................................

B-Details regarding Export

3. Name of airport, seaport or land customs station through which the goods have been exported.	..........................................................................................
4. Name of the airlines / ship / railway / goods vehicle or other means of transport through which the export has taken place.	..........................................................................................
5. Number and date of air consignment note /bill of lading / railway receipt or goods vehicle or postal receipt or any other document in proof of export of goods across the customs frontier of India (certified copy of such air consignment note / bill of lading / railway receipt / goods vehicle record / postal receipt / other document to be enclosed.)	..........................................................................................
6. Description, quantity / weight and value of the goods exported under the document referred to in item (5) above	..........................................................................................

Place .........................................
Date ..........................................	Signature .............................................................

	(Name of person signing the declaration)
	(Status of the person signing the declaration)

VERIFICATION

The above declaration is true to the best of my knowledge and belief and nothing has been concealed.

Place .........................................	Signature .............................................................
Date ..........................................	(Name of person signing the declaration)
	(Status of the person signing the declaration)

GOVERNMENT OF RAJASTHAN

COMMERCIAL TAXES DEPARTMENT

Seal of Issuing Office

FORM VAT - 38

(See rule 39(4), 41 & 45)

RECEIPT FOR DEPOSIT OF TAX / DEMAND/OTHER SUM

Receipt No. ________________

Dated ______________

Received from _____________________________________________________________________

Registration No.(TIN)(if any) _______ a sum of Rupees ______________________________________

(in words) in cash / on account of _______________________________________________________

Rs.

(in figures)

Place :		Signature
Date :
	Name	:
	Designation	:

FORM VAT 41

[See Rule 40(2)(3) & (5)]

Certificate of deduction at Source by Awarder

Counterfoil (To be retained by the awarder)

Original (To be issued to the contractor)

Duplicate (To be furnished to the issuing authority)

Form No. ________________

Date of Issue :

Name of the Contractor ____________________________________

Registration No. (TIN) ______________________________________

Address _________________________________________________

________________________________________________________

I, __________________________ working as or holding post of ______ hereby/ certify that a sum of Rs. (in words) ____________________ Rs. (in figures) ______ @ _______% in lieu of Value Added Tax has been deducted from Rs. _________ (bill amount) payable to you/credited to your account through voucher number _____________ on ________ (date) in respect of the contract. The particulars of contracts and deposits of the amount deducted there from at source are given below in the schedule.

Date _________
Address of the awarder
____________________________________	Signature & Seal of the person responsible for deduction and deposit of the tax.

SCHEDULE

Sl. No.	Date of the contract	Nature of the contract	Gross value of the contract	Bill No. & Date	Amount of the bill	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	Remarks
1	2	3	4	5	6	7	8	9	10


	Signature & Seal of the person responsible for deduction and deposit of the tax.

VERIFICATION

I, certify that the above statement is true, correct and complete and nothing has been omitted/ Concealed.

Place _________
Date _________	Signature & Seal of the person responsible for deduction and deposit of the tax.

_____________________________________________________________________________________________

(To be filled by issuing authority)

The amount of Rs. ....................................................... Deducted at source has been deposited into the Government treasury as under.

Amount

Date of deposit

R.C.R. No. (if applicable)

Signature of the Assistant Commissioner / Commercial Taxes Officer / Issuing Authority


Punch

Date

of

Use

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

Form VAT - 47

[See rule 53(1)]

DECLARATION FOR IMPORTS BY REGISTERED DEALERS

[To be filled in ink]

Form No.

Name of the office of issue ________________________

Date of issue

Seal of Issuing Authority

Valid upto ............................

The In-charge Check-Post __________________________

Declared and certified that the goods, particulars of which are given below, have been imported by me / us from outside the State for purposes mentioned in rule 53, and hold myself / ourselves liable for payment of tax as per law to the Government.

Part -A (To be filled in by the Consignee)

Name of Consignor

Registration No. (TIN)

Address

Bldg. No/ Name/ Area

Town/City

District (State)

Name of Consignee

Registration No. (TIN)

3. Nature of the transaction- Tick appropriate box

Consignment

Stock/Depot/Branch Transfer

Inter-State purchase

Any other nature. Please Describe _________________________

Declaration

I _____________ , _________ (Proprietor/Partner/ Director/Karta/Business Manager) declare that the facts stated above in PART-A are true to the best of my knowledge and belief and nothing has been concealed. I also undertake the responsibility to get filled up PART-B from the consignor and PART- C from the Transporter.

Place :	Name :	Signature of Consignee
Date :	Status with seal :

PART - B (To be filled in by the consignor or person authorised)

Invoice No. / Bill No. / Dispatch memo No.

Date of. Invoice / Bill / dispatch memo(DD / MM / YYYY)

Value / estimated value of goods in Rs. (in figures)

Name of Commodity

_____________________________

No, of Packages/ quantity/ weight

weight

Place :	Name :	Signature of Consignor or person authorised
Date :	Status with seal :

PART - C (To be filled in by the Transporter)

1.	Name and Address of the Transport Co.	___________________________
2.	GR (Bilty) No.& Date	___________________________
3.	Registration No. of the vehicle	___________________________

Place :	Name :	Signature
Date :	Status :


Punch

Value

upto

Rs.

in

Lacs

1

2

3

4

5

6

7

8

9

10

20

30

40

50

60

70

80

90

100

A
b
o
v
e

1
0
0

Punch Month of Use

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec


Punch

Date

of

Use

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

Form VAT - 49

[See rule 54(1)]

DECLARATION FOR CARRYING GOODS OUTSIDE THE STATE BY REGISTERED DEALER

[To be filled in ink]

Form No.

Name of the office of issue ________________________

Date of issue

Seal of Issuing Authority

Valid upto ............................

The In-charge Check-Post __________________________

Certified that the goods, particulars of which are given below are sold / consigned by me to ________________________ (place with state) for sale outside the State of Rajasthan or by way of branch transfers / depot transfers / stock transfers, or in the course of inter-State trade or commerce or by principal to outside agent or agent to outside principal and I /We hold myself /ourselves liable for payment of tax as per law

Name of Consignor

Registration No. (TIN)

Address

Bldg. No/ Name/ Area

Town/City

District (State)

Name of Consignee

Registration No. (TIN)

Address

Bldg. No/ Name/ Area

Town/City

District (State)

Invoice No. / Bill No. / Dispatch memo No.

Date of. Invoice / Bill / dispatch memo(DD / MM / YYYY)

Value / estimated value of goods in Rs. (in figures)

( in words) __________________________________________________________

Name of Commodity

_____________________________

No, of Packages/ quantity/ weight

weight

Address

8. Name and Address of the Transport co.

9. Registration No. of the vehicle

Declaration

I __________ , _________ (Proprietor/Partner/ Director/Karta/Business Manager) here by declare that the facts stated above are true to the best of my knowledge and belief and nothing has been concealed.

Place :

Name :

Signature

Date :

Status with seal :

Seal of the Consignor with VAT RC No. (TIN)

Verification

I verify that the facts stated above are true to the best of my knowledge and belief and nothing has been concealed.

Place :	Name :	Signature
Date :	Status with seal :


Punch

Value

upto

Rs.

in

Lacs

1

2

3

4

5

6

7

8

9

10

20

30

40

50

60

70

80

90

100

A
b
o
v
e

1
0
0

Punch Month of Use

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec