Rajasthan Notifications regarding CST (Rajasthan) Rule Amendment and Digital Signature
November 27, 2007
India Sales Tax And VAT Database
In exercise of the powers conferred by sub-section (1) of section 95 of the Rajasthan Value Added Tax Act,2003 (Act No.4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, hereby provides that the provisions contained in the Information Technology Act, 2000 (Central Act No.21 of 2000) and the Rules made and directions given thereunder, including the provisions relating to digital signatures, electronic governance, attribution, acknowledgement and dispatch of electronic records, secure electronic records and secured digital signatures and digital signature certificates shall apply, as far as feasible, to procedures related to electronic filing of return and e-payment under the Rajasthan Value Added Tax Act, 2003.
This shall come into force from the date of their publication in the official gazette.
In exercise of the powers conferred by sub-section (3) of section 13 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), the State Government hereby makes the following rules further to amend the Central Sales Tax (Rajasthan) Rules, 1957, namely :-
1. Short title and commencement -
(1) These rules may be called the Central Sales Tax (Rajasthan) (Amendment) Rules 2007.
(2) They shall come into force from date of their publication in the official gazette.
2. Amendment of Rule 4 -
In rule 4 of the Central Sales Tax (Rajasthan) Rules, 1957, hereinafter referred to as the said rules -
(i) the existing proviso to sub rule (1) shall be deleted.
(ii the existing proviso to sub rule (4) shall be deleted.
(iii) Insertion of Rule 4A. - After the existing rule 4 and before rule 5 of the said rules the following rule shall be inserted, namely. -
"4A. Electronic filing of return.-
(1) Notwithstanding any thing contained in rule 4, every dealer liable to pay tax under the Central Act may file a return of turnover electronically, in Form C.S.T.-1 Which shall be verified in the manner indicated therin by affixing digital signature.
(2) The returns shall be filed at the same intervals and in the manner as prescribed under the Rajasthan Value Added Tax Rules, 2006, along with the returns which the dealer is liable to file under the Rajasthan Value Added Tax Act, 2003:
Provided that where the business of a dealer is discontinued or transferred he shall furnish return for the period up to the date of discontinuance or transfer within thirty days of such discontinuance of transfer.
(3) The dealer shall also submit, in the prescribed period of filing of return, proof of deposit of tax in case the payment is not made electronically. If the above requirements is not complied with, it shall be deemed to be a case of non filing of return.
(4) The payment of tax shall be made at the same intervals and in the same proposition and manner as the dealer is liable to make under the Rajasthan Value Added Tax Act, 2003."
3. Insertion of rule 6C.- After the existing rule 6B and before rule 7 of the said rules the following rule shall be inserted, namely. -
"6C.
Where the payment of tax or demand or other sum has been made electronically the authorised bank shall generate e-challan in Form CST-5A through a computer network. The authorised bank shall also forward a statement of such e-challan in forms CST-5B 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 for the purposes of these rules shall be the date of deposit generated on the e-challan in Form .CST-5A"
4. Insertion of Forms.-
After the existing Form CST-5, appended to the said rules, following new forms CST-5A and CST-5B shall be inserted namely :-
"Form CST-5A
E-Challan
(For deposit of tax/demand/other sum)
Governement of Rajasthan
Commercial Taxes Department
| Circle : | 0040-Sales Tax | |||
| Ward No - | 101-Receipts under the CSTAct (a) | |||
| Registration No. (TIN) | 800- Other Receipts (b). | |||
| Tax period from
.............. To ..............
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| Name of assesse :
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| Address :
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| (a) Receipts under the CST Act.
(i) Advance Payment of tax (1) CST (2) Surcharge (ii) Deposit of demand : (1) Sales tax including penalties and interest. (2) Surcharge Total (a) (ii) (iii) Registration Fee (iv) Exemption Fee (v) Other Fee Total (a) |
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| (b) Other Receipts
(i) Fines / Penalties and interest (ii) Security (iii) Miscellaneous Payments Total (b) |
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| Grand Total (In figures)
Rupees............... (In words) Rupees ............... |
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| Challan Identification Number (CIN) |
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| Online Payment Through
Internet Banking
Bank Name Collecting Branch Name |
Form CST-5B
| S. No. | Name of Depositor | R.C. No. (TIN) | Date of Deposit | Major Head | Sub Major Head | Minor Head | Sub Head | Bank CIN | Amount (in Rs.) |
Signature of Bank Official Designation & Seal"