THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION S.O.452 , No.F.12(29)FD/Tax/2021-270, Dated , 24th February , 2021

In exercise of the powers conferred by sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), 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, 2021.

(2) They shall come into force with immediate effect.

2. Amendment of rule 21.-

In rule 21 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules,-

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

"Provided further that for the assessments pertaining to any period upto 30.06.2017, the dealer may furnish the declaration forms or certificates upto 30.06.2021.";

(ii) the existing third proviso to sub-rule (1) shall be deleted; and

(iii) after the existing proviso to sub-rule (8), the following new proviso shall be added, namely:-

"Provided further that the dealer may submit such application pertaining to any period upto 30.06.2017 by 30.06.2021, directly to the assessing authority concerned and the assessing authority shall dispose such application in accordance with the provisions of this sub-rule, at his own level.".

3. Amendment of rule 40.-

In rule 40 of the said rules,-

(i) in sub-rule (1), for the existing expression "within thirty days from the day on which the gross amount of works contract(s) exceeds rupees ten lacs or upto 31.12.2020, whichever is later.", the expression "within thirty days from the day on which the gross amount of works contract(s) exceeds rupees ten lacs or upto 30.06.2021, whichever is later:" shall be substituted;

(ii) in sub-rule (1), so amended, the following new proviso shall be added, namely:-

"Provided that where the awarder is a Government Department, or a corporation, company, public undertaking, cooperative society, local body, statutory body or autonomous body in which Government has a share capital, it is not mandatory for such awarder to obtain the Awarder Identification Certificate pertaining to any period upto 30.06.2017.";

(iii) in sub-rule (8A), for the existing expression "within thirty days of the end of the quarter or upto 31.12.2020, whichever is later.", the expression "within thirty days of the end of the quarter or upto 30.06.2021, whichever is later." shall be substituted;

(iv) in sub-rule (8B), for the existing expression "within three months from the close of relevant year or upto 31.12.2020, whichever is later.", the expression "within three months from the close of relevant year or upto 30.06.2021, whichever is later." shall be substituted;

(v) in sub-rule (11), for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted; and

(vi) in sub-rule (11), so amended, the following new provisos shall be added, namely:-

"Provided that where the awarder is a Government Department, or a corporation, company, public undertaking, cooperative society, local body, statutory body or autonomous body in which Government has a share capital and has not obtained Awarder Identification Certificate, he shall issue duly filled Form VAT-41 manually to the contractor and the contractor shall submit the same to the Assessing Authority concerned:

Provided further that where such awarder has already issued Form VAT-41 manually to the contractor and the contractor has submitted the same to the Assessing Authority concerned on or before 23rd February, 2021, in such cases, fresh Form VAT- 41 shall not be required to be submitted.".

4. Substitution of Form VAT-41.-

The existing Form VAT-41 appended to the said rules shall be substituted by the following, namely:-

"Form VAT-41

[See rule 40(11)]

Certificate of Deduction at Source by Awarder

Form No.

Date of Issue:

	Name of Contractor
	Registration No. (TIN), if any
	Address
	Name of the Awarder
	Awarder Identification No., if any
	Address
	Amount paid to the contractor
	Amount of TDS

Details of Tax deducted at source by Awarder

S. No.	Work Order Number	Work Order Date	Nature of the contract	Gross value of the contract	Bill No. & Date	Amount of the Bill
1	2	3	4	5	6	7

EC No. of Contractor, if any	Amount deducted at source	Voucher No. and date of credit of payment to the contractor	Gross amount of challan & date on which tax deducted at source was deposited to account of the Commercial Taxes Department	Treasury Voucher Number for payments made through AG adjustment/ GRN/CIN
8	9	10	11	12

It is certified that the above details are complete, true and correct to best of my knowledge and nothing has been concealed.

Date:	Signature and seal of the person responsible for deduction and deposit of the tax
Place:	Name of the Department/Office".

By order of the Governor,

(Tina Dabi)

Joint Secretary to Government