All Dy. Commissioners,

All Assessing Authorities,

Commercial Taxes,

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

Sub: Assessments for the year 2012-13

1. Assessments for the year 2012-13 has revealed a large variance in the VAT 07A of purchasing dealer and VAT 08 A of the selling dealer. Most of it is due to wrong entry of data by dealers. As a result, a facility was developed and provided to the dealers to make a request for change in VAT 08A details for the year 2011-12.

2. Such mismatch is expected in the year 2012-13 also. To enable the dealers to make corrections in their return(s), the date for furnishing of annual return in Form VAT 10A required to be furnished by the class of dealers as enumerated in sub rule (6) of Rule 19 of Rajasthan Value Added Tax Rules, 2006. for the year 2012-13 has been extended up to August 15, 2014. Now such dealers may furnish revised return if they discover any omission or error in return(s) filed by them.

3. It is hereby directed that no assessment for the class of dealers as enumerated in sub rule (6) of Rule 19 of Rajasthan Value Added Tax Rules, 2006 be completed until August 15, 2014. If any assessment for any of the above class of dealers has already been completed, the same shall be revisited by the assessing authorities with respect to the revised return(s) submitted by the dealers up to August 15, 2014 and sale/

purchase mismatch reports generated from the system of Raj VISTA and assessment rectified, if required.

(Sanjay Malhotra)

Commissioner,

Commercial Taxes Department,

Rajasthan, Jaipur.