THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No. F 12(15)FD/Tax/2008-PT-73 Dated 12th September, 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 (Ninth Amendment) Rules, 2008.

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

2. Amendment in Rule 19,-

In rule 19 of the Rajasthan Value Added Tax Rules, 2006, herein after referred to as the said rules,-

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

"(1A) Every dealer other than those who has opted for quarterly assessment under sub section (2) of Section 23 shall file, within nine months from the end of the relevant financial year, an annual return in Form VAT-10A."

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

(6) Where a dealer discovers any omission or error in any return, other than annual return furnished by him, he may furnish revised return at any time prior to the due date of filing immediately succeeding return or receipt of the notice under sub-section (1) of section 24, whichever is earlier. However, where a dealer has not opted for quarterly assessment under sub-section (2) of Section 23, he may furnish such revised return prior to the furnishing of the annual return in Form VAT-10A or receipt of the notice under sub-section (1) of Section 24, whichever is earlier.

3. Amendment in Rule 19A,-

Amendment of rule 19A of the said rules,-

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

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

4. Amendment in Rule 22A,-

The existing rule 22A of shall be deleted.

5. Insertion of form VAT- 10A,-

After existing form VAT-10 and before form VAT-11 appended to the said rules, the following new form VAT-10A shall be inserted, namely:-

"Form VAT-10A

[See rule 19(1) & 19A(1)]

Annual Reutrn

Part A

Name of the Dealer

Address with phone, Fax, E-mail etc. (of the principal place of business)

a) Taxpayer Identification No. (TIN)

b) Central Sales Tax Registration No. (CST No.)

Status of the dealer (such as proprietary/partnership/ company/others-specify

Period under Audit (Financial Year)

Nature of business: trader/ manufacturer/ importer/ exporter/ works contractor/ lessor/ other (please specify)

a) List of books of accounts maintained (in case books of accounts maintained in computer system, mention the books of accounts generated by such system)

Particulars of (operating) Bank Accounts

Name of Bank

Branch

Account No.

Account of Statutory forms obtained from the department

Form	VAT 15	VAT 47	VAT 49	C	F	H	- -	- -
Opening Balance
Obtained
Total
used
Canceled
Balance

Details of surveys conducted (other than R. C. Enquiry), if any:

(a) Authority who conducted survey:

(b) Date of Survey; and

Part B

1	SALES DETAILS	As per books	As per Return filed	Difference, if any
(a)	Gross Turnover (including turnover of purchase liable to tax u/s 4(2)
(b)	Less:Sales returns within the Return Period
(c)	Less: Turnover of Exempted Sale
(d)	Less: Turnover of goods taxable at first point which have already suffered tax
(e)	Less: Turnover of sales to exporters (against Form VAT-15)
(f)	Less: Turnover of Inter-State Sales
(g)	Less: Turnover of Sales outside the State of Rajasthan
(h)	Less: Turnover of Export Sales
(i)	Less: Other deductions, if any
(j)	Net Sales Subject to VAT

2. DETERMINATION OF OUT PUT TAX ON SALE			DETERMINATION OF PURCHASE TAX PAYABLE
Rate of Tax	Turnover	Output Tax	Turnover	Purchase tax
1%
4%
12.50%
-%
Total

3	PURCHASE DETAILS	As per Books	As per Reurns filed	Difference, if any
(a)	Gross Purchases (excluding capital goods but including goods received by stock transfer)
(b)	Less: imports from outside India
(c)	Less:Inter-State purchases/ goods received from Branches/ principals outside Rajasthan
(d)	Less: Exempted Purchases
(e)	Less: Purchases from unregistered dealers of the State
(f)	Less: Purchases from dealers who have opted for payment of tax under sub-section (2) of Section 3 of Section 5
(g)	Less: Purchase returns
(h)	Net: Purchases eligible for input tax credit [a-(b+c+d+e+f+g)
(i)	Purchase of capital goods eligible for input tax credit

4	Tax Liability
Sl. No.	PURCHASE DETAILS	As per Books	As per Reurns filed	Difference, if any
1	Tax Credits
1.1	Input tax paid on purchases of goods from within State
1.2	Input tax paid on Capital goods
1.3	Purchase tax paid
1.4	Tax amount on Sales Return (eligible amount only)
1.5	Tax amount eligible for tax credit on opening stock (during the transaction year 2006-07 only)
1.6	Others if any (specify)
1.7	Total (1.1 to 1.6)
1.8	Excess input tax (Credit carried forward from previous year, if any)
1.9	Total amount for tax credits (1.7 + 1.8)
2	Out Put Tax
2.1	Out put tax/tax collected as per sales invoice
2.2	Reverse Tax
2.3	Purchase Tax due
2.4	Tax amount on purchase returns
2.5	Others, if any, (specify)
2.6	Total tax (2.1 to 2.5)
3	Total tax payable/creditable [Total tax - input tax credit (2.6 - 1.9]
4	Tax due on inter State sales
4.1	CST deposited
4.2	CST to be adjusted (4 - 4.1)
	Tax payable/balance ITC carried forward [ (2.6 + 4.2) - (1.9) ]

5	DETAILS OF TAX PAYMENT DURING THE YEAR
Challan/ Instrument No.	Date (dd-mm-yy)	Bank/Treasury	Branch Code	Amount

Part C

OTHER INFORMATION

I. Whether there is delay in payment of tax, if so please give particulars

Sr No	Due Date	Date of Payment	Amount	Delay	Interest payable
1
2
3

II Whether the person has deducted tax at source and paid the same to the credit of State Governments according with the provisions of Act and Rules, if there is delay in deposit of tax so deducted, please give detail.

Sr No	Particulars	Amount of Tax deducted	Due Date of Payment	Date of Payment
1
2
3

III Whether all declaration for all sales claimed at concessional rates as required under the Act & Rules all received if not, give details.

Sr No	Invocie No	Date	Name of Party	Amount of Bill
1
2
3

IV Whether there is delay in filing returns, if yes, give particulars:

Sr No	Period of returns	Due Date	Date of filing	Delay	Reasons, if any
1
2
3

V Sales affected as commission agent, in the following format::

Sr No	Name of Principal & address	TIN No. (if any)	Total sales	Output tax, if any VAT
1
2
3

Part D

CALCULATION UNDER CENTRAL SALES TAX ACT

I SALE IN THE COURSE OF EXPORT OUTSIDE THE TERRITORY OF INDIA

Whether all declarations of documents as required under the RVAT ACT, 2003 and CST Act, 1956 are available on record, if not, give details

Sr No	Invoice No.	Date	Name of buyer	Amount (Rs)	ITC Claimed
1
2
3

II INTERSTATE SALE

(a) Whether interstate sale claimed as liable to tax as per section 8(1) or CST Act are supported with declaration forms C, if not, give details

Sr No	Invoice No.	Date	Name of buyer	Amount (Rs)	ITC Claimed
1
2
3

(b) Whether all interstate/ branch transfer /consignment sales are supported with declaration forms F, if not, give details

Sr No	Invoice No.	Date	Name of buyer	Amount (Rs)	ITC Claimed
1
2
3

(c) Whether interstate sale claimed as exempt under section 6(2) of Central Sales Tax Act, 1956 are supported with declarations, if not, give details

Sr No	Invoice No.	Date	Name of buyer	Amount (Rs)	Wanting Declaration 'C'/'D'
1
2
3

(B) Purchases

Sr No	Invoice No.	Date	Name of Seller	Amount (Rs)	Wanting Declaration 'E1'/'E2'
1
2
3

III Total Taxable inter State sales as per books of Account:----------------------

IV CST deposited during the year

Challan/Instrument No	Date (dd-mm-yy)	Bank/Treasury	Branch Code	Amount

V Whether there is delay in Payment of Tax , if so, give Details:

Sr No	Due Date	Amount	Delay	Interest Paybale
1
2
3

VI Whether there is delay in filing returns, if yes, give particulars:

Sr No	Period of returns	Due Date	Date of filing	Delay	Reasons, if any
1
2
3

Declaration: I, solemnly declare that to the best of my knowledge and belief the information given in this form is true and correct.

	NAME
	SIGNATURE & STATUS
DATED