THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
-

Body NOTIFICATION No. F12(15)FD/Tax/08-PT-62 Dated 30th August, 2008

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 (eighth Amendment) Rules, 2008.

(2) They shall come into force on and from August 30, 2008.

2. Amendmnet in Rule 27,-

In sub-rule (1) of rule 27 of the Rajasthan Value Added Tax Rules, 2006, here in after referred to as the said rules

(i) the existing clause (a) shall be substituted by the following, namely:-

(a) Subject to the provisions of sub-section (2) of section 17, section 53 and 54, where the assessing authority or the authorized officer after having verified deposits, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of an order passed by any competent officer, authority or court, such assessing authority or authorized officer, either suo motu or on an application made in this behalf in Form VAT-20 or VAT-21 or VAT- 22, as the case may be, shall pass an order for refund, and shall issue a refund order in Form VAT-23A within fifteen days of the order for refund, directing the bank, as may be specified by the Commissioner, to transfer the amount of refund into the account of the dealer mentioned in the said Form and shall send a copy thereof to the Treasury Officer or Sub-Treasury Officer as may be directed by the Commissioner. However, where details of bank of the dealer or the person are not available on the record, the refund order shall be issued in Form VAT-23, within fifteen days of the order for refund, along with and advice to the Treasury Officer or Sub-Treasury Officer or the Manager of the Bank authorized to receive money on behalf of the State Government, in Form VAT-24."

(ii) after clause (a) and before clause (b) the following new clause (aa) shall be inserted, namely,-

"(aa) Where a refund of tax, demand or other sum has been made electronically, the authorised bank shall forward a statement of such refunds, on the same day, in part-B of Form VAT 45-A to the concerned tresury of the State and a copy of such statement shall be forwarded to the Accountant General Rajasthan.".

3. Amendment in Rule 28.

In sub rule (3) of rule 28 of the said rules, for the exisiting expression "refund in Form VAT-23 or VAT 25", the expression "refund in Form VAT-23, VAT-23A or VAT-25" shall be substituted.

4. Amendment in Rule 29.

In sub rule (2) of rule 29 of the said rules, for the exisiting expression "shall issue the refund in Form VAT-23,", the expression "shall issue the refund in Form VAT-23 or VAT-23A as the case may be,", shall be substituted.

5. Amendment in Rule 39A.

In rule 39A of the said rules, for the exisiting expression "The authorised bank shall also forward a statement of such e-challan in form VAT-45A to the concerned treasury of the state and a copy of such statement shall be forwarded to the Accountant General Rajasthan", the expression "The authorised bank shall also forward a statement of such e-challan, in the same day, in Part-A of form VAT-45A to the concerned treasury of the State and a copy of such statement shall be forwarded to the Accountant General Rajasthan" shall be substituted.

6. Amendment in Form VAT 11.

In form VAT-11 appended to the said Rules, after the existing S. No.7.1 and before S.No.8, the following shall be inserted, namely:-

"7A. DETAILS OF EXECUTION OF WORKS CONTRACT (WHERE EC obtained as per notification u/s 8(3))

S.No.	Name of awarder, work order No. and Date	Value of the works	EC No. and Date	E.C. issuing authority	Amount received from Awarder	Rate of EC Fee	Amount of EC fee	EC fee deposit details
S.No.	Name of awarder, work order No. and Date	Value of the works	EC No. and Date	E.C. issuing authority	Amount received from Awarder	Rate of EC Fee	Amount of EC fee	by awarder	by contractor	Total
1	2	3	4	5	6	7	8	9	10	11

7. Substitute 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)]

Application for Refund

Registration No. (TIN)

Name of Dealer

2. Address

Bldg. No/ Name/ Area

Town/City

District (State)

Pin Code

e-mail Id

Alternate e.mail Id

Telephone Number(s)

Fax No.

3. Details of Bank:

3.1 Name of the Bank in which refund is sought

3.2 Name of the Branch

3.3 Account No.

3.4 Account Type

3.5 IFSC No. of Branch

4. Amount of refund claimed and reason(s) thereof. __________________________________________________________

a. Result of an assessment order -

Period

From

ii.

Date of order, if any

DD / MM / YYYY

b. As a result of order of competent officer/authority/court -

Name of Authority

ii.

Date of order

DD / MM / YYYY

Place :		Signature
Date :
	Name :
	Status :

Verification

I verify that the information given in this form and its attachments (if any) is true and correct to the best of my knowledge and belief and nothing has been concealed

Place :		Signature
Date :		Name :

Instructions :

1. Please read the instructions carefully

2. All the entries should be filled in capital letters

3. "Tick" applicable in option boxes

4. Please ensure that the form is complete in all respects.

5. Enclose copy of order of comptent officer/ authority/ court, in case refund is claimed in above

6. This Form should be verified and signed by:

a. Proprietor, in case of Proprietorship concern

b. Managing Partner, in case of Partnership firm and where there is no Managing Partner, by all the partners if there is no registered partnership deed and in case of a registered partnership deed by any one of them.

c. Managing Director or authorized signatory, in case of a Company

d. Karta, in case of Hindu Undivided Family

e. Authorised Signatory, in all other cases

8. Substitute of Form VAT-21.

The existing Form VAT-21 appended to the said Rules shall be substituted by the following namely.-

Form VAT - 21

[See Rule 28(1)&(2)]

Application for Refund by Exporters

Registration No. (TIN)

Name of Dealer

2. Address

Bldg. No/ Name/ Area

Town/City

District (State)

Pin Code

e-mail Id

Telephone Number(s)

Fax No.

Alternate e.mail Id

3. Details of Bank:

3.1 Name of the Bank in which refund is sought

3.2 Name of the Branch

3.3 Account No.

3.4 Account Type

3.5 IFSC No. of Branch

4. Type of export

Under Section 5(1) of the CST Act, 1956

Under Section 5(3) of the CST Act, 1956

5. Period for which refund is claimed :

From

6. Amount of Refund claimed (Rs.)

___________________________________________________

7. Details of purchases of goods for which refund is claimed :

S. No.

Goods purchased from

Reg. No. (TIN)

VAT invoice no.

Date

Description of goods

Quantity

Value

(Rs. )

Tax paid

(Rs.)

8. Details of the sale deemed in the course of export u/s 5(1):

S. No.

VAT invoice No.

Date

Goods Exported to (Name of the country)

Description of goods

Quantity

Value

Rs.

Give Details as per rule 28(2)(b)

9. Details of the sale deemed in the course of export u/s 5(3):

S. No.

VAT invoice No.

Date

Goods sold to

Reg. No. (TIN)

Description of goods

Quantity

Value

Rs.

Give Details as per rule 28(2)(b)

Declaration

I declare that I have not taken credit of input tax on purchases for which I have claimed refund and that I have reversed credit of input tax, claimed earlier

Place :		Signature
Date :		Name :
		Status :

Undertaking

I ...............................................................S/o ......................................................................... resident of ................................. (Status) ........................ of M/s ............................. ............................................... do hereby solemnly affirm on oath that, in case of re-import of the above goods, I will communicate within a period of one month from the date of re-import into India of such goods, to the assessing authority or any other officer authorized by the Commissioner in this behalf and shall repay, forthwith, the amount of refund granted to me on this account along with interest.

Deponent

Verification

I verify that the above information and its enclosures (if any) are true and correct to the best of my knowledge and belief and nothing has been concealed

Place :		Signature
Date :
	Name :
	Status :

Instructions:

1. Please read the instructions carefully

2. All the entries should be filled in capital letters

3. "Tick" applicable in option boxes

4. The application should be filed in duplicate

5. Enclose the following :

a. Attested copy of declaration form VAT-15 or Form H in case of exports u/s 5(3) of CST Act

b. 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 Customs Department

c. Duplicate copy of Sale Invoice

d. Certified copy(ies) of purchase invoice on the basis of which refund of ITC is claimed

e. Undertaking in prescribed form

f. Certificate from a Chartered Accountant regarding purchase and sale of goods and correctness of claim of refund (in Form VAT-26).

6. This Form should be verified and signed by:

a. Proprietor, in case of Proprietorship concern

c. Managing Director or authorized signatory, in case of a Company

d. Karta, in case of Hindu Undivided Family

e. Authorised Signatory, in all other cases

f. Or by the declared Business Manager

9. Substitute of Form VAT-22.

The existing Form VAT-22 appended to the said Rules shall be substituted by the following namely.-

Form VAT - 22

[See Rule 29(1)]

Application for refund by a person or unregistered dealer

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

Name of perso or Dealer

2. Address

Bldg No/Name/ Area /

Town/City

District (State)

Pin Code

e-mail Id

Telephone Number(s)

Fax No.

Alternate e.mail Id

3. Details of Bank:

3.1 Name of the Bank in which refund is sought

3.2 Name of the Branch

3.3 Account No.

3.4 Account Type

3.5 IFSC No. of Branch

4. Amount of Refund claimed (Rs.) ________________________________________________________

5. Reason(s) for Refund ________________________________________________________

a. Result of an order passed (give details) -

Period

From

ii.

Date of order

DD / MM / YYYY

b. As a result of order of competent officer/authority/court. (give details) -

Name of Authority

ii.

Date of order

DD / MM / YYYY

Place :		Signature
Date :
	Name :
	Status :

Verification

I certify that the above information and its enclosures (if any) are true and correct to the best of my knowledge and belief and nothing has been concealed

Place :		Signature
Date :
	Name :
	Status :

Instructions

1. Please read the instructions carefully

2. All the entries should be filled in capital letters

3. "Tick" applicable in option boxes

4. Please ensure that the form is complete

5. This Form should be verified and signed by:

a. Proprietor, in case of Proprietorship concern

c. Managing Director or authorized signatory, in case of a Company

d. Karta, in case of Hindu Undivided Family

e. Authorised Signatory, in all other cases

6. Enclose original copies of VAT invoices

7. Enclose copy of contract (in case of contractors)

8. Wherever applicable, attach copy of documents (in support that you are not liable to tax)

10. Insertion of Form VAT-23-A.

After the existing Form VAT-23 and before Form VAT-24 appended to the said Rules the following new Form VAT 23-A shall be inserted, namely.-

Form VAT - 23-A

[See Rule 27(1)(a), 28(3) & 29(2)]

Form For electronic refund

To,

The Manager,

State Bank of Bikaner and Jaipur

Please transfer the amount of Rs. (in words) ................................................... (in figures) ............. To M/s (name and address of the dealer) ................................................. having TIN ..................... in the account, the details of which ae as under:

1. Name of the Bank: .............................

2. Name of the Branch:...........................

3. Account No. :.....................................

4. Account type:.....................................

5. MICR code of Branch :..............................................

On account of return for the period ................................. To .........................

Certified that the refund has been entered at S. No. .............. of Demand and Collection register for the year ................... and that the tax, penalty or interest concerning which the refund is given has been credited in the Bank/Treasury vide challan No............. Dated............... and entered in R.C.R. at S.No. .................. Certified that no refund order regarding the sum now in question has previously been granted and this order or refund has been entered in the file of M/s .................................... For the period ....................... Under my signature

Seal of Office	Signature of Issuing Authority
	Name of Issuing Authority

Copy to the Treasury Officer, ............................... Treasury with a request to adjust the amount in the Treasury under VAT Deduct Refunds.

	Signature of Issuing Authority
	Name of Issuing Authority

11. Substitute of Form VAT-45-A.

The existing Form VAT-45-A appended to the said Rules shall be substituted by the following namely.-

Form VAT-45A

[See Rule 39-A]

PART-A

Statement of the payment made electronically

S. No.	Name of Depositer	R.C. No. (TIN)	Date of Deposit	Major Head	Sub Major Head	Minor Head	Sub Head	Bank CIN	Amount(in Rs.)

PART B

Statement of refund made electronically

Signature of Bank Official

Designation & Seal"

Name of Dealer/person

R.C. No. (TIN) if any

Date of Order

Date of Refund

Amount
(in Rs.)