Body Circular No. 4/2017-18 No.F.16 (97) /Tax / CCT /14-15/ 4390 Dated 30th January, 2018

All Dy.Commissioners (Adm.),

All Assessing Authorities.

Sub.: Regarding directions for forceful approval of online request for declaration forms.

In continuation of order no.F16(82)Tax/CCT/Pt.-l/12-13/3356 dated 17.08.2017, it is, hereby, directed that in case a demand pertaining to verification of Input Tax Credit is outstanding against any dealer, action under rule 45A of the Rajasthan Value Added Tax Rules, 2006 shall be initiated and unless the claim for adjustment is rejected by an order in writing, the online request for declaration form(s) in this regard should not be rejected.

In case the request for generation of declaration forms is rejected, the same shall be done after making an expressive remark and be duly communicated to the assessee. It is further directed that in genuine cases, declaration forms shall not be denied merely if the registration certificate of the dealer has been cancelled or any rectification application is pending for disposal on part of the assessing authority. In such cases, requests for declaration forms shall be disposed off on priority basis after verifying all the particulars.

All Deputy Commissioners are directed to ensure compliance of the above.

(Alok Gupta)


Commercial Taxes,

Rajasthan, Jaipur