THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No. S.O.192 F.12(15)FD/Tax/12-103 Dated 26th March, 2012

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 (Amendment) Rules, 2012.

(2)They shall come into force with effect from 01.04.2012.

2. Amendment of rule 12 :-

In rule 12 of the Rajasthan Value Added Tax Rules, 2006, herein after referred to as the said rules :-

(i) in sub-rule (3) after the existing clause (i) and before the existing clause (ii), the following new clause (ia) shall be inserted, namely:-

"(ia) Affidavit for obtaining registration in Form VAT-01B"

(ii) in clause (vi) of sub-rule (3), for the existing expression "copy of voter identification card or passport or permanent account number or driving license", the expression "copy of permanent account number allotted by the Income Tax Department" shall be substituted.

(iii) after the existing sub-rule(3), the following new sub-rule (4) shall be added, namely:-

"(4) If details regarding permanent account number of business, information regarding bank account with IFSC Code of the Branch, Telephone Number / Mobile Number and E-mail ID are not furnished in the application form for grant of registration certificate in Form VAT-01, it shall be deemed that application for grant of registration is not complete in all respect."

3. Amendment of rule 12A :-

After the existing sub-rule(3) of rule 12A of the said rules, the following new sub-rule (4) shall be added, namely:-

"(4) If details regarding permanent account number of business, information regarding bank account with IFSC Code of the Branch, Telephone Number / Mobile Number and E-mail ID are not furnished in the application form for grant of registration certificate in Form VAT-01A, it shall be deemed that application for grant of registration is not complete in all respect."

4. Amendment of rule 19 :-

In rule 19 of said rules :-

(i) the existing sub-rule (5) shall be substituted by the following, namely:-

"(5) Return in Form VAT-10 shall be submitted by all dealers other than those enumerated in sub-rule (4) above, along with statement of purchases in Form VAT-07A and statement of sales in Form VAT- 08A :-

(a) within sixty days of the end of the quarter by the dealers who have deposited less than Rs. 50,000/- as tax under the Rajasthan Value Added Tax Act, 2003, including the Central Sales Tax Act, 1956, during the previous year

(b) within forty five days of the end of the quarter by the dealers other than enumerated in clause (a) above."

(ii) in sub-rule (6), for the existing expression "nine months", the expression "ten months" shall be substituted.

(iii) in sub-rule (8), for the existing expression "Form VAT-10", the expression "Form VAT-10 or Form VAT-10A or Form VAT-11" shall be substituted.

(iv) after the existing sub-rule (9), the following new sub-rule (10) shall be added, namely :-

"(10) Where a dealer has failed to deposit due tax within the period notified under section 20 or has failed to submit a return within the period prescribed under section 21, in such cases, return(s) shall be submitted along with proof of deposit of due tax, late fee and interest, if any. Where such proof is not submitted, it shall be deemed to be case of non-filing of the return."

5. Amendment of rule 21 :-

In rule 21 of the said rules, after the existing sub-rule (14), the following new sub-rule (15) shall be added, namely :-

"(15) Notwithstanding anything contained in sub-rule (2) and (3) above, duly filled in declaration form VAT-15 may be obtained by a dealer electronically through the official website of the Department."

6. Amendment of rule 35 :-

In rule 35 of the said rules, for the existing expression "an assessing authority or any other authorized officer, the assessing authority or such other authorized officer", the expression "an assessing authority or any other authorized officer or the State Level Screening Committee or the District Level Screening Committee, the assessing authority or such other authorized officer or the State Level Screening Committee or the District Level Screening Committee" shall be substituted.

7. 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

(iii) 31.01.2010 for the year 2008-09 and

(iv) 30.09.2011 for the year 2009-10.,

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

(iv) 30.09.2011 for the year 2009-10 and

(v) 30.04.2012 for the year 2010-11. shall be substituted.

8. Substitution of rule 39 :-

The existing rule 39 of the said rules, shall besubstituted by the following, namely :-

"39. Mode of payment of tax, demand or other sum :-

(1) Unless otherwise notified by the State Government, payment of tax, demand or other sum shall be made into the bank authorized to receive money on behalf of the State Government, electronically through the official website of the Department. The authorized banks shall generate e-challan in Form VAT-37A through a computer network. The authorized bank shall also forward a statement of such e-challan, on 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. The date of payment shall be deemed to be the date of deposit generated on the e-challan in Form VAT-37A.

(2) The class of dealers as notified by the State Government, shall make payment of tax, demand or other sum into the Government treasury or the bank authorized to receive money on behalf of the State Government, by means of a challan in Form VAT-37 or through a demand draft drawn on any branch of a bank situated in Rajasthan, in favour of the assessing authority concerned or any authorized officer. The date of payment shall be deemed to be the date on which cash is deposited or a demand draft/banker's cheque / cheque is encashed and deposited in the account of the State Government.

(3) The subsidy, if any, disbursed under the Rajasthan Investment Promotion Scheme-2010 or under any customizedpackage by the State Government, and disbursed by the Commercial Taxes Department of the State Government, shall be adjusted against the tax payable by means of a challan in Form VAT-37B. The date of deposit shall be deemed to be the date on which adjustment has been made by the treasury.

(4) On deposit of the tax, demand or other sum under sub-rule (2) or (3), as the case may be, the bank shall return part IV and part V of the challan after affixing its seal thereon to the person depositing the amount and part III of the challan shall be sent by such bank to the treasury or authorized officer. Part I and Part II of the challan shall be sent by such bank to the treasury, and such treasury shall retain part I of the challan and shall forward the part II to the Accountant General, Rajasthan. The person who made the payment will retain Part V of the challan with himself and shall enclose the Part IV thereof with the application, return, and memorandum of appeal or other document to be submitted to the authority concerned.

(5) Notwithstanding anything contained in sub-rule (1), (2) and (3), where any amount of tax, demand or other sum payable under the Act or the rules or under any notification, to the assessing authority or the incharge of a check post or a Flying Squad or to any other officer authorized under sub-section (4) of section 76, such amount may be accepted by such authority or the in-charge or officer or a Junior Commercial Taxes Officer and a receipt in Form VAT-38 shall be issued to the depositor.

(6) Notwithstanding anything contained in sub-rule (1) to (5) above, a registered dealer shall deposit the amount of tax to a contractor, in respect of goods specified under clause (8) of section 2 and livestock at a particular check post or for a specified area, where the Commissioner has permitted such contractor to collect tax under section 77, and such registered dealer shall obtain a receipt in Form VAT-39 from such contractor."

9. Substitution of Form VAT-01 :-

The existing Form VAT-01 appended to the said rules, shall be substituted by the following, namely:-

"Form VAT-01

[See rule 12 (1)]

Application for Registration

(To be filled in capital letters)

To,

(Registering Authority)

Name of Dealer

Whether Non Resident Dealer

Yes/No

Address of Principal Place of Business

2.1

Bldg. No/Name/Area

2.2

Town/City

2.3

District (State)

2.4

Pin Code

2.5

Email ID

2.6

Telephone Number (s) /Mobile Number(s)

2.7

Fax No. (if any)

Permanent Account Number of business (PAN), (In case of Sole proprietorship, PAN allotted to proprietor shall be mentioned)

Date of commencement of business

Date from which liable to be registered

Type of Dealer

VAT / u/s 3(2) / u/s 5(1)

Nature of Business

Manufacturer/Retailer/Leasing/Wholesaler/Works Contractor/ Exporter/Other, please specify

Commodities dealt with/ proposed to be dealt with

Intend To Purchase

Intend to Sale

Constitution of Business Proprietorship /Partnership / Private Ltd. Company/ Public Ltd. Company/Public Sector Undertaking/ HUF/Co-operative Society/ Club/ Trust/Central/State Government Department/ Others, Please specify

Particulars of the Proprietor, Partners, Directors, Karta, Trustees or Members of the governing body and authorized signatory, if any:

(i)

Full Name

(ii)

Father's/Husband's Name

(iii)

Date of Birth

(iv)

Status

(v)

Extent of interest (in %)

(vi)

Permanent address

(vii)

Telephone No/Mobile number

(viii)

PAN

(ix)

Email ID

(x)

Details (including address) of all immovable property owned by or in which the person has interest/joint interest

(xi)

Particulars of interest in any other business (es), if any

Name of other business

Complete Address of other business

Registration number (TIN)

Nature of interest in the business

Extent of interest (in %)

Details of surety/security bond:

In case of surety

Name of business of I surety

Registration number (TIN)

Name of business of II surety

Registration number (TIN)

In case of security is furnished by cash/NSC, details thereof

S.No.	Amount	No.	Date of Maturity

In case of security is furnished by Bank Guarantee, details thereof

C1.

Amount of Bank Guarantee

Effective Period of Bank Guarantee

Name of Bank and Address of Branch

Information regarding Bank Account

Name of Bank

1. 2.

Name and Address of Branch

Account No.

IFSC Code of Branch

Details of Branch(es)/Additional Place(s) of business including warehouse (s) in the State:

		Factory	Godown /Warehouse	Branch(es)/ Additional Place (s)	Others (please Specify)
1	Bldg. No./ Name/ Area
2	Town/City
3	District (State)
4	Pin Code
5	Email ID (if any)
6	Telephone Number (s) (if any)
7	FAX No. (if any)

Details of Branch(es)/Additional Place(s) of business outside the State:

Bldg. No./Name/Area

Town/City

District (State)

Pin Code

Email ID

Telephone Number(s)

FAX No. (if any)

Details of business Manager(s)

Name business Manager

Bldg. No./Name/Area

Town/City

District (State)

Pin Code

Email ID

Telephone Number(s)

FAX No. (if any)

To be furnished by a dealer opting for registration under the CST Act, 1956

Type of Registration

u/s 7(1) u/s7(2 )

Goods or class of goods to be purchased in the course of interstate trade or commerce for Resale use in manufacture or processing of goods for sale Use in the telecommunications network use in mining use in generation or distribution of electricity or any other form of power use in the packing of goods for sale/resale

Place:	Signature
Date:	Name:
	Status:

Verification

I/We certify 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. I also certify that R.C. No. (TIN) has not been previously issued to me / us for this business.

Place:	Signature
Date:	Name of Applicant(s):
	Status with Seal

Instructions:

1. All the entries should be filled.

2. Tick applicable in option boxes.

3. If required, attached separate sheet.

4. The application and all attachments are to be filed in duplicate.

5. Any change in any of the particulars mentioned above should be intimated to the Department within 30 days.

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 in case there is no partnership deed and in case of partnership deed by any one partner.

(d) Karta, in case of Hindu Undivided Family.

(e) Authorized Signatory, in all other cases.

ACKNOWLEDGEMENT

Received from M/s. .

Form VAT-01 with following enclosures:

(i)

(ii)

(iii)

& so on

Receipt No.

Dated:

Signature of the receiving Official with Seal"

10. Amendment of Form VAT-01A :-

In Form VAT-01A appended to the said rules, in item number 4 of serial number 12, for the existing expression "Type of account", the expression "IFSC Code of Branch" shall be substituted.

11. Amendment of Form VAT-01B :-

In Form VAT-01B appended to the said rules, for the existing expression "Affidavit for obtaining e-registration", the expression "Affidavit for obtaining registration" shall be substituted.

12. Substitution of Form VAT-10 :-

The existing Form VAT-10 appended to the said rules, shall be substituted by the following, namely :-

FORM VAT-10

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

Return

Return Period from...............to...................

Refund claimed ................. Yes / No.

General Information

1.1

Registration No.(TIN)

1.2

Name and full address of the dealer including e-mail address

1.3

Phone number / Mobile No.

Details of Turnover

Amount

2.1

Gross Turnover [Including purchase liable to tax under section 4(2), MRP Value (if opted to pay tax on MRP), payments received from Awarder, goods sold on behalf of principal (VAT-35)]

Deduct

2.2(a)

Turnover of sales return of goods sold within the return period under RVAT

2.2(b)

Turnover of sales return of goods sold within the return period under CST

2.2

Total Turnover of sales return of goods sold within the return period [2.2(a)+2.2(b)]

2.3 (a)

Exempted in Schedule-I (sold within State)

2.3 (b)

Fully exempted in Schedule - II under section 8(3) of RVAT Act

2.3 (c)

Sales made for promotion of SEZ or Exports under section 8(4) of RVAT Act

2.3 (d)

Sales of goods purchased & sold outside the State

2.3 (e)

Turnover under section 5 [composition scheme] of RVAT Act

2.3 (f)

Turnover under section 8(3) [works contract EC] of RVAT Act

2.3 (g)

Turnover under section 3(2) [in case of switch over] of RVAT Act

2.3 (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

2.1

Sales outside State Branch/Depot/Stock Transfer/Consignment Sale (against Form F)

2.11

Subsequent Inter State sales u/s 6(2) of CST ACT (against Form C and E I / 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

Exempted Sales under CST Act

2.15

Other deductions, if any, (Please specify)

2.16

Total (2.2, 2.3(a to h), 2.4 to 2.15)

2.17

Taxable Turnover under CST ACT

2.18

Taxable Turnover under VAT [(2.1) - (2.16)] - 2.17

3. OUTPUT TAX (Tax Liability under VAT)

Details of sales		Commodity	Turnover (Please see instruction No.3)	Amount of tax
3.1	Sales @1%
3.2	Sales @5%
3.3	Sales @14%
3.4	Others @...............
3.4.1	Others @...............
3.4.2	Others @...............
3.5	Sale of goods taxable at MRP (first sale within the State)
3.5 (a)	Sale of goods taxable at unit basis
3.6	Total: [3.1 to 3.5(a)]
3.6.1	Composition fees(If any)
3.7	Sales return of taxable goods within State under rule 22 (1)(c) (other than return period)
3.7.1	Set-off in case of diesel @ 0.54
3.8	Total Output Tax: [(3.6+3.6.1)-(3.7+3.7.1)]

4. Tax Liability under CST

Details of sales		Commodity	Turnover	Amount of tax
4.1	Inter-State sale against Form C @2%
4.2	Inter-State sale against Form C @__%
4.3	Inter-State sale without Form C @__%
4.4	Sales outside State Branch/ Depot/ Stock Transfer/ Consignment Sale (without Form F @____%)
4.5	Subsequent Inter State sales u/s 6(2) of CST Act (without Form C / E I / E II)
4.6	Inter State sales under section 6(3) of CST Act (without Form J)
4.7	Inter State sales made to SEZ under section 8(6) of CST ACT (without Form I)
4.8	Other @...............
4.9	Total (4.1 to 4.8)
4.1	Sales return of taxable goods under section 8A of CST ACT (other than return period)
4.11	Total CST (4.9 - 4.10)

5. PURCHASE TAX

Details of Purchase		Commodity	Turnover	Amount of tax
5.1	@ 1%
5.2	@5%
5.3	@14%
5.4	@........%
5.5	@ ........%
5.6	Total (5.1 to 5.5)

6. REVERSE TAX

Details of Transaction		Commodity	Turnover	Amount of tax
6.1	Return of goods purchased (other than the return period)
6.2	Goods purchased for a purpose specified in section 18(1) (a) to (g) and disposed off otherwise including nonallowable proportionate ITC.
6.3	In case of SOS (up to 4%)
6.4	Stocks remained in case of switchover to option under section 3(2) [See Rule 17(3)]
6.5	In any other case (Please specify) ..........
6.6	Total (6.1 to 6.5)

7. INPUT TAX & DETAILS OF PURCHASES

Purchase		Commodity	Purchase value excluding VAT	Input tax
7.1	Purchase @1%
7.2	Purchase @5%
7.3	Purchase @14%
7.4	Purchase @____%
7.5	Purchase @____%
7.6	Purchase of capital goods
7.7	Total (7.1 to 7.6)
7.8	ITC claimed in 7A by the dealer
7.9	Purchase return (Purchased within the return period)
7.1	Total eligible input tax credit ( 7.8 - 7.9)
7.11	Amount of ITC Brought forward from previous return.
7.12	Total Input Tax Credit Available (7.10 + 7.11)

8. TAX PAYABLE

S. No	Particulars	Amonut
8.1	Output Tax (3.8)
8.2	Tax collected as per sales invoice
8.3	Output tax (maximum of 8.1 and 8.2)
8.4	Purchase tax (5.6)
8.5	Reverse Tax (6.6)
8.6	Others, if any, (specify)
8.7	Total tax (8.3 to 8.6)
8.8	Net tax payable (8.7-7.12)
8.9	Tax Deferred (under VAT)		Specify % of deferment
8.1	Amount Payable (+) / Creditable (-) [8.8 - 8.9]
8.11	Amount Deposited Under VAT
8.12	Amount Payable (+) / Creditable (-) (8.10-8.11)
8.13	Tax due under CST Act (4.11)
8.14	Tax Deferred (under CST)		Specify % of deferment
8.15	Set off of entry tax paid (only in case of CST for commodities like Paper,Dyes and dyes stuff, Textile auxiliaries, Edible oil notified under section 8(5) of CST Act)
8.16	CST to be deposited
8.17	Creditable ITC to be adjusted
8.18	CST payable (8.16-8.17)
8.19	Amount Deposited Under CST
8.2	Net Tax payable/creditable
8.21	Refund claimed
8.22	ITC to be carried forward for next quarter

9. Details of Deposits - VAT-37,VAT-37A, VAT-37B, VAT-38, VAT-41(TDSC), VAT- 25(RAO) etc.

Payment Category(Please Select)
Details of Tax Due
Tax Period		Tax Type (VAT/CST)	Tax Due (Amount)
From	To

Details of Deposit (VAT+CST)

Tax Period From	Tax Period To	Due Date	Tax type	Tax Deposited	Date Of Deposit	Delay in Deposit	Amount of Interest	Date Of Deposit Of Interest	Mode of Deposit	Description

10. 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
Mode of Deposit

11. 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. ..........................................

Verification

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

Place:	Signature
Date:	Name:
	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 & 3.5.

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

(i) Option of payment of tax under section 5.

(ii) Section 8(3) (Works Contracts under EC).

(iii)Option of payment of tax u/s 3(2) switchover from 3(2) to VAT shall included the turnover in VAT-10 and shall declare turnover, tax liability and payment of tax in

ACKNOWLEDGEMENT

ID No

Date

Registration No.(TIN)

Full name of dealer

Gross Turnover

Total tax payable under VAT and CST

Total Interest payable

Late Fee payable

Total amount payable

Total ITC claimed

Amount deposited under VAT and CST

Balance (8+9)-(7)

If value is negative, return is not acceptable.

13. Substitution of Form VAT-10A :-

The existing Form VAT-10A appended to the said rules, shall be substituted by the following, namely :-

"Form VAT - 10A"

[See Rule 19(6)]

Annual Return

Part A

General Information:

1.1

Name of the dealer

1.2

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

1.3

Telephone number/ Mobile number

1.4

Registration No. (TIN)

1.5

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

1.6

Details of amendment made in registration certificate during the year, if any.

1.7

Period under return (Financial Year)

1.8

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

1.9

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

1.1

Particulars of (operating) Bank Accounts
Name of Bank	Branch	Account No.	IFSC Code of the Branch

1.11

Account of statutory forms obtained from the Department

Name of Form	Opening Balance	Obtained	Total	Used	Cancelled	lost	Balance	Amount (in Rs.) for which forms utilized

1.12

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

Authority who conducted survey	Date of survey	Results of survey

Part B

2.Details of Turnover		As per Books	As per Returns Filed	Difference, if any
2.1	Gross Turnover [Including purchase liable to tax u/s4(2), MRP Value (if opted to pay tax on MRP), payments received from Awarder, goods sold on behalf of principal (VAT-35)]
	Deduct
2.2(a)	Turnover of sales return of goods sold within the return period under RVAT
2.2(b)	Turnover of sales return of goods sold within the return period under CST
2.2	Turnover of sales return of goods sold within the return period (RVAT+CST Sales)
2.3 (a)	Exempted in Schedule-I (sold within State)
2.3 (b)	Fully exempted in Schedule - II u/s 8(3) of RVAT ACT
2.3 (c)	Sales made for promotion of SEZ or Exports u/s 8(4) of RVAT Act
2.3 (d)	Sales of goods purchased & sold outside the State
2.3 (e)	Turnover under section 5 [composition scheme] of RVAT Act
2.3 (f)	Turnover under section 8(3) [works contract EC] of RVAT Act
2.3 (g)	Turnover under section 3(2) [in case of switch over] of RVAT Act
2.3 (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 Form VAT-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/ Stock Transfer/Consignment Sale (against Form F)
2.11	Subsequent Inter State sales u/s 6(2) of CST Act
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	Exempted Sales under CST Act
2.15	Other deductions, if any(Please specify)
2.16	Total (2.2, 2.3(a to h), 2.4 to 2.15)
2.17	Taxable Turnover under CST Act
2.18	Taxable Turnover under VAT [(2.1) - (2.16)] - 2.17

3. DETERMINATION OF OUTPUT TAX ON SALES

Rate of tax		As per books		As per return		Difference, if any
Rate of tax		Turnover	Output Tax	Turnover	Output Tax	Difference, if any
3.1	Sales @1%
3.2	Sales @5%
3.3	Sales @14%
3.4	Others @...............
3.5	Others @...............
3.6	Others @...............
3.7	Sale of goods taxable at MRP (first sale within the State)
3.7(a)	Sale of goods taxable at unit basis
3.8	Total

4. Tax Liability under CST

Details of sales		As per books		As per return		Difference, if any
Details of sales		Turnover	Output Tax	Turnover	Output Tax	Difference, if any
4.1	Inter-State sale against Form C @2%
4.2	Inter-State sale against Form C @__%
4.3	Inter-State sale without Form C @__%
4.4	Sales outside State Branch/ Depot/ Stock Transfer/ Consignment Sale (without Form F @____%)
4.5	Subsequent Inter State sales u/s 6(2) of CST Act (without Form C / E I / E II)
4.6	Inter State sales under section 6(3) of CST Act (without Form J)
4.7	Inter State sales made to SEZ under section 8(6) of CST Act (without Form I)	0
4.8	Other @...............
4.9	Total
4.1	Sales return of taxable goods under section 8A of CST Act (other than return period)
4.11	Total CST Tax due

5. PURCHASE TAX

Details of purchases		As per books		As per return		Difference, if any
Details of purchases		Turnover	Output Tax	Turnover	Output Tax	Difference, if any
5.1	@ 1%
5.2	@5%
5.3	@14%
5.4	@........%
5.5	@____%
5.6	Total (5.1 to 5.5)

6. REVERSE TAX

Details of Transactions		As per books		As per return		Difference, if any
Details of Transactions		Turnover	Output Tax	Turnover	Output Tax	Difference, if any
6.1	Return of goods purchased (other than the return period)
6.2	Goods purchased for a purpose specified in section 18(1) (a) to (g) and disposed off otherwise including Non-allowable proportionate ITC.
6.3	In case of SOS (up to 4%)
6.4	Stocks remained in case of switchover to option under section 3(2) [See Rule 17(3)]
6.5	In any other case (Please specify)
6.6	Total (6.1 to 6.5)

7. IN PUT TAX & DETAILS OF PURCHASES

Purchases		As per books		As per return		Difference, if any
Purchases		Turnover	Output Tax	Turnover	Output Tax	Difference, if any
7.1	Purchase @1%
7.2	Purchase @5%
7.3	Purchase @14%
7.4	Purchase @____%
7.5	Purchase @____%
7.6	Purchase of capital goods
7.7	Total
7.8	ITC claimed in 7A by the dealer
7.9	Purchase return (Purchased within the return period)
7.1	Total eligible input tax credit
7.11	Amount of ITC Brought forward
7.12	Total Input Tax Credit Available

8. Tax liability

S. No.	Particulars	As per Books	As per Returns Filed	Difference, if any
8.1	Output Tax (3.8)
8.2	Tax collected as per sales invoice
8.3	Output tax (maximum of 8.1 and 8.2)
8.4	Purchase tax (5.6)
8.5	Reverse Tax (6.6)
8.6	Others, if any, (specify)
8.7	Total tax (8.3 to 8.6)
8.8	Total tax payable/ creditable (8.7-7.12)
8.9	Tax Deferred (under VAT)
8.10	Amount Payable (+) / Creditable (-) [8.8 -8.9]
8.11	Amount Deposited Under VAT
8.12	Amount Payable (+) / Creditable (-) (8.10-8.11)
8.13	Tax due under CST Act (4.11)
8.14	Tax Deferred (under CST)
8.15	Set off of entry tax paid (only in case of CST for commodities like Paper,Dyes and dyes stuff, Textile auxiliaries,Edible oil notified under section 8(5) of CST Act)
8.16	CST to be deposited
8.17	Creditable ITC to be adjusted in CST
8.18	CST payable
8.19	Amount Deposited Under CST
8.20	Net Tax payable/balance
8.21	Refund claimed
8.22	ITC to be carried forward for next year

9. DETAILS OF TAX PAYMENT DURING THE YEAR

Tax Period From	Tax Period To	Due Date	Tax type	Tax Deposited	Date Of Deposit	Delay in Deposit	Amount of Interest	Date Of Deposit Of Interest	Mode of Deposit	Description

10. Late fee:

11. Revise Return (if any):

S.No.	Name of quarter	Date of submission of revise return	The omission or error discovered in Form VAT-10 submitted earlier

Part C

12. TRADING ACCOUNT

Details	Amount	Details	Amount
Opening Stock		Sales
Exempted goods		Sales under RVAT Act
MRP goods		Sales under CST Act
First point taxable goods		Total
Goods taxable @1%
Goods taxable @5%		Closing Stock
Goods taxable @14%		Exempted goods
Goods taxable @.......%		MRP goods
Goods taxable @.......%		First point taxable goods
Work in Progress		Goods taxable @1%
Total of Opening Stock		Goods taxable @5%
Purchases		Goods taxable @14%
Exempted goods		Goods taxable @.......%
MRP goods		Goods taxable @.......%
First point taxable goods		Work in Progress
Goods taxable @1%		Total of Closing Stock
Goods taxable @5%		Gross Loss
Goods taxable @14%
Goods taxable @.......%
Goods taxable @.......%
Total purchases
Expenses
Direct expenses
Manufacturing expenses
Others

Gross Profit

Total		Total

13. STATEMENT OF GOODS RECEIVED FOR SALE ON CONSIGNMENT/ TOCK TRANSFER/ DEPOT TRANSFER FROM OUTSIDE THE STATE

Commodity

Opening Balance

Received during the year

Total

Sold during the year

Disposed otherwise

Balance

Quantity

Value

Quantity

Value

Quantity

Value

Quantity

Value

Quantity

Value

Quantity

Value

13. Details of raw material and finished Goods (in case of manufacturer)

Raw Material			Finished Goods
Details	Quantity	Value	Details	Quantity	Value
Opening Balance			Opening Balance
Purchased during the year			Manufactured during the year
Total			Total
Consumed in manufacturing			Sold during the year
Under Process
Disposed otherwise (please specify details)			Disposed otherwise (please specify details)
Wastage in process
Balance			Balance

Part D

15. OTHER INFORMATION

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

S. No.	Period (month/ quarter/year, as applicable)	Name of purchasing dealer	Amount

15.2 Whether all declaration in Form VAT-36A for sales of goods received from principal required under the RVAT Act & Rules received, if not, give details:

S. No.	Name of principal & Address with TIN	Commodity	Total Sales	Output tax

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

S. No.	Period (Month /quarter/year, as applicable)	Name of Form (C, F, EI, EII, H, I, J)	Name of purchasing dealer	Amount (Rs.)

DECLARATION

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

Dated
Name:	Signature & Status:

ACKNOWLEDGEMENT

No.

Date

Registration No.(TIN)

Full name of dealer

Gross Turnover

Total tax payable underVAT and CST

Total Interest payable

Late Fee payable

Total amount payable

Total ITC claimed

Amount deposited under VAT and CST

Balance (8+9)-(7)

If value is negative, return is not acceptable.

14. Substitution of Form VAT-11 :-

The existing Form VAT-11 appended to the said rules, shall be substituted by the following, namely:-

"FORM VAT-11"

[See Rule 19]

Return

GENERAL INFORMATION

1.1

Registration No.(TIN):

1.2

Full Name of Dealer:

1.3

Address of principal place of business

1.4

Phone Nos.: ...................... Mobile No.:................... E-mail ID:................................

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

2.1	Gross Turnover
	Deduct
2.2	Turnover of allowable Sales Return
2.3	Turnover of Exempted Goods
2.4	Turnover of goods taxable at first point which have already suffered tax
2.5	Total Deduction (2.2 to 2.4)
2.6	Taxable Turnover (2.1)-(2.5)
2.7	Tax payable @.......
2.8	Total Tax payable

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

Name of the Composition Scheme opted

3.1	Gross Turnover for the return period under Composition Scheme
3.2	Composition amount payable for the return period
	(i) ....% of composition amount as per column 3.2
	(ii) On the basis of annual gross turnover of the relevant year
	iii) Others, if any
3.3	Total composition amount

4. To be filled by dealers who have opted for Exemption Certificate under section 8 (3)

S.No.	Name of Awarder	Work Order No	Date	Value of the works	EC No.	EC Date	EC issuing Authority	Amount Received From Awarder	Rate of EC fee	Other Rate Description	Amount of EC fee	EC fee deposit details(By Awarder)	EC fee deposit details (By Contractor)	Total
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15

5. To be filled by dealers ..

(i) who exclusively sell goods which has suffered tax under the Act at first point

(ii) who exclusively deal in exempted goods

S.No	Description	Amount
5.1	Gross Turnover
5.2	Turnover of allowable Sales Return
5.3	Balance (5.1-5.2)

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

Description	Amount	Description	Amount
Opening Balance		Sales
Purchases		Closing Stock
Expenses		Gross loss
Gross profit
Total		Total	0

7. Details of Deposits - VAT-37, VAT-37A, VAT-37B, VAT-38, VAT-41(TDSC), VAT- 25(RAO) etc.

8. Details of Deposit

Payment Category(Please Select)
Details of Tax Due
Tax Period		Tax Due	Interest Due	Total Due
From	To

Details of deposit
Tax Period From	Tax Period To	Due Date	Tax Deposited	Date Of Deposit	Delay in Deposit	Amount of Interest	Date Of Deposit Of Interest	Mode of Deposit	Description

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. Summary Statement	Amount
10.1 Balance due/excess paid, if any

Verification

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

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

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

Dated	Signature
	Name:
	Status:

ACKNOWLEDGEMENT

No.

Date

Registration No.(TIN)

Full name of dealer

Gross Turnover

Amount of tax payable

Interest payable

Late Fee payable

Total amount payable

Amount deposited

Balance (8-7)

If value is negative, return is not acceptable

By Order of the Governor,

Dr. Ravikumar S.,

Deputy Secretary to Government

Due date of filing of return

Date of submission

Delay in filing of return

Amount of late fee

Date of deposition of late fee

II quarter

III quarter

IV quarter