THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
-

Body NOTIFICATION S.O.586.- No.F.12(25)FD/Tax/11-145 Dated 9th March, 2011

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 (Amendment) Rules, 2011.

(2) They shall come into force with effect from April 1, 2011

2. Insertion of new rule 4A.-

After the existing rule 4 and before the existing rule 5 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules, the following new rule 4A shall be inserted, namely:-

"4A. Jurisdiction of officers under section 75 and 76 of the Act.-

Any officer not below the rank of Junior Commercial Taxes Officer shall have jurisdiction over such area to exercise powers under section 75 and 76 of the Act, as may be determined by the Commissioner."

3. Amendment of rule 17.-

The existing sub-rule (5) of rule 17 of the said rules shall be substituted by the following, namely.-

"(5) A registered dealer, who had opted for payment of tax in accordance with the provisions of sub-section (2) of section 3, may opt out of it by submitting an application, along with the original certificate of registration to the assessing authority or the authority competent to grant registration or Taxpayer' Service Office."

4. Amendment of rule 18.-

Amendment of rule 18 of the said rules,-

(i) the existing sub-rule (1), shall be substituted by the following, namely:-

"(1) The extent of input tax credit available to a registered dealer, for a tax period, shall be equal to the amount of tax paid on purchases in the State as evident from the Original VAT invoice, and where such invoice has been lost or destroyed, on the basis of duplicate copy thereof issued to him in accordance with sub-rule (4) of rule 38, subject to the other provisions of this rule and the following conditions:-

(a) that such dealer has maintained a true and correct separate account of his purchases against VAT Invoices in Form VAT-07 and submits the summary thereof in Form VAT-07 A, along with return prescribed in rule 19.

(b) that such dealer has maintained a true and correct separate account of his sales in Form VAT-08 and submits the summary thereof in Form VAT-08 A, along with return prescribed in rule 19.

Note: In Form VAT-07, VAT-07A, VAT-08 and VAT-08A, the VAT invoices shall be entered in the quarter in which the date of invoice falls, even if the receipt of goods is spread over to different quarters in a year or years.

(ii) the existing sub-rule (2), shall be substituted by the following, namely:-

"(2) Input tax credit in respect of purchase of capital goods on VAT invoice shall be allowed in the above manner and shall be carried forward till the first sale of the goods manufactured from such capital goods."

(iii) the existing sub-rules (3), (4) and (5) shall be deleted.

(iv) the existing sub-rule (7), shall be substituted by the following, namely:-

"(7) Where the turnover of a dealer who has opted to pay tax under sub-section (2) of section 3, exceeds the limit of the said sub-section or he opts out of the said sub-section or his liability accrues under clause (a) or (b) of sub-section (1) or under sub-section (5) of section 3, no input tax credit shall be allowed on the goods in stock on the date of occurrence of such event."

5. Substitution of rule 19.-

The existing rule 19 of the said rules, shall be substituted by the following, namely:-

"19 Returns.-

(1) The return referred to in sub-section (1) of section 21 ofthe Act shall be submitted by a dealer in Form VAT10 VAT10A and VAT11 as the case may be.

(2) Every dealer shall submit return electronically through the official website of the department, unless otherwise notified by the Commissioner. The return shall be digitally signed by the dealer or his business manager and in case it is not digitally signed, the dealer shall furnish, the acknowledgement generated through Official Web-Site of the Department and shall be verified by himself or his business manager by affixing his signature on it, within fifteen days of the last date for filing of such return(s), failure to do so shall be deemed to be a case of non filing of return(s).

(3) Where the amount of tax, interest or late fee, if any, is not paid electronically, the dealer shall furnish the copy of challan in Form VAT-37, receipt in Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the assessing authority or the officer authorized by the Commissioner, within fifteen days of the last date for filing of such return(s),

(4) Return in Form VAT11 shall be submitted, within ninety days of the end of the relevant year, by the following class of dealers:

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

(b) who exclusively deals in goods:

(i) which are exempted under the Act; or

(ii) on which option to pay tax in lump sum has been exercised under section 5; or

(iii) which are taxable at first point in the series of sales and the goods have suffered tax at the said first point; or

(iv) which are taxable at maximum retail price under sub-section (7) of section 4 and such goods have suffered tax at maximum retail price under the said sub-section; or

(v) which are exempted under sub-section (3) of section 8 on the condition of payment of exemption fee; or

(vi) as may be notified by the Commissioner.

(5) Return in Form VAT10 shall be submitted by all dealers other than those enumerated in sub-rule (4) above, within forty five days of the end of the quarter, and shall accompany,-

(a) statement of purchases in Form VAT-07 A;

(b) statement of sales in Form VAT-08A.

Explanation: Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March and month shall mean calendar month.

(6) Annual Return in Form VAT10A shall be submitted by all dealers covered under sub-rule (5) within nine months from the end of the relevant year.

(7) Where a dealer has more than one place of business, he shall include in the return, the turnover of the principal place of business as well as the turnover of all other places of business.

(8) Where a dealer discovers any omission or error in Form VAT-10 furnished by him, he may furnish revised return at any time prior to the due date of filing annual return or audit report or on receipt of the notice under sub-section (1) of section 24, whichever is earlier.

(9) Notwithstanding any thing contained in sub-rule (1) to (7) above, the return(s) for the period prior to 01.04.2011 may be submitted in such manner and in such form which was in force for that period."

6. Substitution of rule 19A.-

The existing rule 19A of the said rules, shall be substituted by the following, namely.-

"19A Late fee.-

Where a dealer furnishes the return after the prescribed time, he shall pay a late fee of-

(i) rupees one hundred per day for a period of first fifteen days and rupees five hundred per day thereafter, subject to a maximum of rupees fifty thousand or thirty percent of the tax assessed whichever is lower, in case he is required to pay tax for each month or part thereof under section 20 of the Act; and

(ii) rupees fifty per day subject to a maximum of rupees five thousand, in all other cases."

7. Amendment of rule 21.-

In sub-rule (1) of rule 21 of the said rules.-

(i) in clause (i) for the existing expression "along with his return" the expression "prior to the due date of filing of annual return or audit report, as the case may be" shall be substituted.

(ii) in clause (ii) for the existing expression "along with his return" the expression "prior to the due date of filing of annual return or audit report, as the case may be" shall be substituted.

(iii) the existing second proviso shall be substituted by the following, namely:-

"Provided further that for the assessments completed up to March 31, 2011, the dealers may furnish declaration forms / certificates up to June 30, 2011."

8. Amendment of rule 22.-

In rule 22 of the said rules,-

(i) in the table given below the explanation to sub-rule (2), the existing serial numbers 4, 13, 14 and 17 and entries thereto shall be deleted.

(ii) after the existing sub-rule (5) the following new sub-rule shall be added, namely.-

"(6) Where any trade discount or incentive in terms of quantity of goods in relation to any sale of goods has been allowed by a dealer who has opted for payment of tax under sub-section (7) of section 4 of the Act, the maximum retail price of goods given under any trade discount or incentive in terms of quantity shall also be included in taxable turnover."

9. Deletion of rule 27A.-

The existing rule 27A of the said rules shall be deleted.

10. Amendment of rule 28.-

In rule 28 of the said rules.-

(i) in sub-rule (1) for the existing expression " along with return" the expression " after submission of return" shall be substituted.

(ii) in sub-rule (2) for the existing expression "along with return" the expression "after submission of return" shall be substituted.

11. Amendment of Rule 36.-

In sub-rule (6) of rule 36 of the said rules for the existing expression,-

"However the audit report may be furnished up to-

(i) 31.03.2008 for the year 2006-07;

(ii) 31.03.2009 for the year 2007-08; and

(iii) 31.01.2010 for the year 2008-09.",

the expression "However the audit report may be furnished up to-

(i) 31.03.2008 for the year 2006-07;

(ii) 31.03.2009 for the year 2007-08;

(iii) 31.01.2010 for the year 2008-09; and

(iv) 31.03.2011 for the year 2009-10."

shall be substituted."

12. Amendment of rule 67.-

The existing sub-rules (2) and (3) of rule 67 of the said rules shall be deleted.

13. Substitution of rule 75.-

The existing rule 75 of the said rules shall be substituted by the following, namely.-

"75 Furnishing of information by a clearing or forwarding agent.-

On being permitted by the Commissioner, any officer not below the rank of Commercial Taxes Officer may require information from any clearing or forwarding agent who in the course of his business renders his service for booking or taking delivery of any consignment of goods liable to tax or handles any document of title relating to goods liable to tax in Form VAT-63."

14. Substitution of Form VAT-10.- For the existing Form VAT-10 of the said rules, the following shall be substituted, namely.-

Refund Claimed

Yes

FORM VAT-10

[Rule 19 of RVAT Rules & Rule 4 of CST (Raj.) Rules

Return

Original / Revised

If Revised:

Date of filing of Original Return………

Acknowledgement No……………

Attach a note explaining the revision

Return Period From ………………… to ………………

1. GENERAL INFORMATION

1.1	Registration No. (TIN)	0	8
1.2	Full Name of the Dealer
1.3	Address of principal place of business
1.4	Phone No s. ------------------- Mobile No ------------------- e-mail ID--------------------------------------------

2. DETAILS OF TURNOVER OF SALES

2	Details of Turnover	Amount
2.1	Gross Turnover [Includes- purchase liable to tax u/s4(2); MRP Value, if opted to pay tax on MRP; payments received form Awarder, goods sold on behalf of principal & Sales through agent (VAT-35)]
	Deduct:
2.2	Turnover of sales return of goods sold within the return period
2.3	a. Exempted in Schedule-I (sold within State or otherwise)
	b. Fully exempted in Schedule – II u/s 8(3)
	c. Sales made for promotion of SEZ or Exports u/s 8(4)
	d. Sales of goods purchased & sold outside the State
	e. Turnover under section 5 [composition scheme]
	f. Turnover under section 8(3) [works contract EC]
	g. Turnover under section 3(2) [in case of switch over]
	h. Others not liable to tax under VAT (Please specify) …………
	Total Turnover (a to h)
2.4	Turnover of goods taxable at first point which have already suffered tax
2.5	Turnover of goods sold in the State on behalf of principal (against Form VAT 36A)
2.6	Amount of labour deductible from receipts (in case of works Contracts)
2.7	Sales to Exporters within the state (against FormVAT-15)
2.8	Sales in course of Export U/s 5(3) of CST Act, (against Form H)
2.9	Sales in course of Export U/s 5(1) of CST Act
2.10	Sales outside State/ Branch, Depot or Stock Transfer (against Form F)
2.11	Subsequent Inter State sales (against Form E I or E II)
2.12	Inter State sales under section 6(3) of CST Act (against Form J)
2.13	Inter State sales made to SEZ under section 8(6) of CST Act (against Form I)
2.14	Other deductions, If any: ……………………..
2.15	Total (2.2 to 2.14)
2.16	Taxable Turnover under VAT [(2.1) – (2.15)]

3A. OUTPUT TAX (Tax Liability under VAT)

	Details of Sales	Commodity	Turnover (Please See Instructions-3)	Amount of Tax
3.1	Sales @1%
3.2	Sales @4%
3.3	Sales @5%
3.4	Sales @14%
3.5	Sales of MRP Goods (First sale within the State)
3.6	Total : (3.1 to 3.5)
3.7	Sales return of taxable goods within State under rule 22 (1)(c) (other than return period)
3.8	Total Output Tax Due: (3.6 - 3.7)

3B Tax Liability under CST

	Details of Sales	Commodity	Turnover	Amount of Tax
3.1.1	Inter-State sale against Form C @ 2%
3.1.2	Inter-State sale against Form C @ --%
3.1.3	Inter-State sale without Form C @ --%
3.1.4	SOS without Form F @ --%
3.1.5	Total (3.1.1 to 3.1.3)
3.1.6	Sales return of taxable goods under rule 22 (1)(c) (other than return period)
3.1.7	Total Output (3.1.5 – 3.1.6)

4. PURCHASE TAX

4.1	Details of purchase Tax	Commodity	Turnover	Tax Amount
a	@ 1%
b	@ 4%
c	@ 5%
d	@ 14%
	---- %
4.2	Total : (a to d)

5. REVERSE TAX

5.1	Details of Reverse Tax	Commodity	Turnover	Tax Amount
a	Return of goods purchased (other than the return period)
b	Goods purchased for a purpose specified in Section 18 (1) (a) to (g) and disposed off otherwise including non-allowable proportionate ITC.
c	In case of SOS (up to 4%) ------ %
d	Stocks remained in case of switch over to option u/s 3(2) [See Rule17(3)]
e	In any other case (Please specify)
5.2	Total: (a to e)

6. INPUT TAX & DETAILS OF PURCHASES

	Purchases	Commodity	Purchase Value excluding VAT	Input Tax
6.1	Purchases @ 1%
6.2	Purchases @ 4%
6.3	Purchases @ 5%
6.4	Purchases @ 14%
6.5	Purchases @ ....%
6.6	Purchases of Capital Goods
6.7	Total (6.1 to 6.6)
6.8	Purchase return (Purchased within the return period)		(-)	(-)
6.9	Total eligible input tax credit (6.7 - 6.8)
6.10	Amount of ITC Brought forward (Column 7.8 of previous return)
6.11	Total Input Tax Credit Available (6.9 + 6.10)

7. TAX PAYABLE / DEFERRED

		Amount
7.1	Total Tax Payable under VAT and CST (3.8 + 4.2 + 5.2 + 3.1.7)
7.2	ITC as per Column 6.11
7.3	Net Tax Payable (+) / Creditable (-) (7.1 - 7.2)
7.4	Tax Deferred (under VAT & CST) / Tax Deducted at Source
7.5	Amount Payable (+) / Creditable (-) (7.3 - 7.4)
7.6	Amount Deposited Under VAT and CST as per 8
7.7	Amount Payable (+) / Creditable (-) (7.5 - 7.6)
7.8	If creditable, amount carried forward to next quarter
7.9	Refund claimed (if any)

8. DETAILS OF DEPOSITS - VAT-37, VAT-37A,VAT 37B, VAT-38, VAT-41 (TDSC), VAT-25 (RAO) etc.

Payment Category (Please tick) Monthly - Twice in a month - Thrice in a month - Quarterly

Tax Period		Tax Due		Due date	Tax Deposited		Date of deposit	delay in depsoit	Amount of Interest		Date of Deposit of Interest
From	To	VAT	CST	Due date	VAT	CST	Date of deposit	delay in depsoit	VAT	CST	Date of Deposit of Interest
1	2	3	4	5	6	7	8	9	10	11	12

9. Details of Late Fee:

Last Date of filing of Return	Date of submission of Return	Amount of Late Fee	Date of Deposit of late fee

10. Any other information which dealer wants to mention:

Enclosures:

1. VAT-37 Part IV of Challans (In case e-payment has not been made)

2. ……………………………

3. ……………………………

4. ……………………………

5. ……………………………

6. ……………………………

Verification:

I/We verify that the above information and its enclosures are true and correct to the best of my/our knowledge and belief.

Signature :
Name :
Place :
Date :
Status :

Instructions:

1. Fill every column of the return – write NA in the columns which are not applicable.

2. Enclose additional sheet(s) wherever space is not sufficient.

3. (a) In case importer or manufacturer opts to pay tax on Maximum Retail Price (MRP) basis, the MRP value is to be shown in the column 2.1 & 3.

(b) The dealers who in addition to VAT sales also have the turnover relating to -

(i) option of payment of tax U/S 5 (Composition Scheme)

(ii) section 8(3) (Works Contracts under EC)

(iii) option of payment of tax U/S 3 (2) {switch-over from 3(2) to VAT shall include the turnover in VAT- 10 and shall declare turnover, tax liability and payment of tax in VAT-10A.

Acknowledgement

ID No

1	Registration No. (TIN) :	0	8
2	Full Name of Dealer :
3	Gross Turnover
4	Total Tax Payable under VAT and CST
5	Total Interest Payable
6	Late Fee payable
7	Total Amount Payable
8	Total ITC claimed
9	Amount Deposited under VAT And CST
10	Balance (8+9)-(7) If value is negative, return is not acceptable

15. Substitution of Form VAT-11.- For the existing Form VAT-11 of the said rules, the following shall be substituted, namely.-

"FORM VAT-11

[See Rule 19 (2)]

Return

1. GENERAL INFORMATION

1.1	Registration No. (TIN)	0	8
1.2	Full Name of the Dealer
1.3	Address of principal place of business
1.4	Phone No s. ------------------- Mobile No ------------------- e-mail ID--------------------------------------------

2. To be filled by dealers who have opted for payment of tax under section 3(2)

		Amount
2.1	Gross Turnover
	Deduct :-
2.2	Turnover of allowable Sales return
2.3	Turnover of exempted Goods
2.4	Total Deduction [ 2.2 + 2.3]
2.5	Taxable Turnover (2.1 - 2.4)
2.6	Tax payable @.............

3. To be filled by dealers who have opted for payment of tax under section 5

	Name of the opted Composition Scheme:----------------------------------------------------	Amount
3.1	Gross Turnover for the return period under Composition Scheme
3.2	Composition amount payable for the preceding year
3.3	Composition amount payable for the return period : (Calculation of composition amount as per the scheme)
	(i) ……% of composition amount as per column 3.2 Rs……………
	(ii) On the basis of annual gross turnover of the relevant year Rs. ……...
	(iii) Other if any Rs. ……………….

4. To be filled by dealers who have opted for Exemption Certificate under section 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
4.1
4.2
4.3

5. To be filled by dealers (i) who sell goods which has suffered tax under the Act at first point or on MRP (ii) who exclusively deal in exempted goods

5.1	Gross Turnover	Amount
5.2	Turnover of allowable Sales Return
5.3	Balance

6. Trading Account of the return period (for All Dealers)

		Amount		Amount
6.1	Opening Balance Sales		Sales
6.2	Purchases Closing Stock		Closing Stock
6.3	Expenses Gross loss		Gross loss
6.4	Gross profit
	Total Total		Total	0

7. Details of Deposit

Tax Period		Due Date	Delay in Deposit	Due Amount			Deposited Amount	Deposit Date	Mode of Deposits
From	To	Due Date	Delay in Deposit	Tax	Interest	Total	Deposited Amount	Deposit Date	Mode of Deposits




Total	0

8. Details of late fee

Last Date of filing of Return	Date of submission of Return	Amount of Late Fee	Date of Deposit of late fee

9. Summary Statement

9.1

Balance due/excess paid, if any

Verification:

I verify that the above information and its enclosures are true and correct to the best of my knowledge and belief.

Enclosures (VAT-37, VAT-38, TDS Certificate)

----------------------------------------------------

	Signature :
	Name :
	Status :
	Date :

Acknowledgement

ID No

1	Registration No. (TIN) :	0	8
2	Full Name of Dealer :
3	Gross Turnover
4	Amount of Tax Payable
5	Interest Payable
6	Late Fee payable
7	Total Amount Payable
8	Amount Deposited
9	Balance (8- 7)	If value is negative, return is not acceptable

16. Substitution of Form VAT-45A.- For the existing Form VAT-45-A of the said rules, the following shall be substituted, 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

S. No.	Name of Dealer/person	R.C. No. (TIN) if any	Date of Order	Date of Refund	Major Head	Sub Major Head	Minor Head	Sub Head	Bank CIN	Amount(in Rs.)

Signature of Bank Official

Designation & Seal"

17. Deletion of Form VAT-61 and Form VAT-62.- The existing Form VAT-61 and Form VAT 62 of the said rules shall be deleted.

18. Substitution of Form VAT-63.- For the existing Form VAT-63 of the said rules, the following shall be substituted, namely.-

Form VAT -63

[See rule 75]

Statement to be submitted by Clearing or Forwarding Agent

Name and address of the Clearing, Forwarding Agent

Name ………………………………

Address -----------------------------------

PAN…………… Mobile No……………………… E-mail address………………

Period: From --------------------------------- To ………………………………

S No	Date of clearing, forwarding etc.	Details of Consignor		Details of Consignee		No. and Date of Delivery Note/ Bill of lading/ RR/GR etc	Description of Goods	No. of Packages	Weight	Value of Goods	Remarks
S No	Date of clearing, forwarding etc.	Name and address	TIN	Name and address	TIN	No. and Date of Delivery Note/ Bill of lading/ RR/GR etc	Description of Goods	No. of Packages	Weight	Value of Goods	Remarks
1	2	3	4	5	6	7	8	9	10	11	12

Declaration

I/ We .......................................................................................... declare that to the best of my/our knowledge, the information furnished in the above statement is true and correct.

Place	Signature
Date	Name
	Status with Seal

By Order of the Governor,

Bhawani Singh Detha,

Deputy Secretary to the Government