THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
-

Body NOTIFICATION No. F. 12(97)FD/Tax/2017-pt.I-81 , dated:15th October, 2019

In exercise of the powers conferred by sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from the payment of tax payable by the class of registered dealers as mentioned in column number 2 against serial number 6 of the notification number F.12(59)FD/Tax/2014-18, dated 14.07.2014, as amended from time to time, who have either submitted return in Form VAT-11 appended to the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules or have deposited the amount in lump sum in lieu of tax in full or in part, as mentioned in column number 3 against serial number 6 of the said notification but failed to opt for payment of lump sum in lieu of tax in the manner prescribed in rule 17A of the said rules, subject to the following conditions, namely:-

1. such dealer shall submit an application manually upto 31.12.2019 to assessing authority, separately for each year, in Form-A appended to this notification; .

2. the tax charged or collected, if any, has been deposited in the Government account;

3. the lump sum amount of tax which has become due, is deposited along with interest, if any, at the rate of twelve percent per annum, upto 31.12.2019. if not deposited earlier; and

4. any amount already deposited in this regard shall not be refunded.

Form-A

To,

The Assessing Authority

_________________

In pursuance of notification number ...................... dated ......................

I hereby submit an application for exemption from payment of tax for the Financial Year

The details are as under:

1.	TIN
2.	Name of the Dealer:
3.	Address:
4.	Email Id:
5.	Contact Number:
6.	Option of notification no. No.F.12(23)FD/Tax/2015-201 dated 09.03.2015 (if applicable), under which lump sum has been deposited :

Option A	Y/N
Option B	Y/N

7. Detail of amount of consideration received and detail of amount deposited in given financial year......................

Amount of consideration received quarter wise	Amount of Lump sum and tax due as per notification dated 14.07.2014 as amended from time to time		Detail of amount deposited and date of deposit
Amount of consideration received quarter wise	Amount of Lump sum	Amount of Tax	Detail of amount deposited and date of deposit


Total

8. Details of any amount deposited in compliance of notification no. ....................

S. No.	Details of Amount Deposit	Head under which deposited (as per conditions of Notification)	Date of Deposit

I/We declare that the information given above is true and correct to the best of' my/our knowledge and nothing has been concealed.



	Signature:
Place:	Designation :
Date :

By order of the Governor,

(Nishant Jain)

Joint Secretary to the Government