Body NOTIFICATION No.F16(100)ax//CCT/14-15/726 Dated 20th June, 2017

In exercise of the powers conferred by sub-section (2) of Section 18 of the Rajasthan Value Added Tax Act. 2003 (Act No. 4 of 2003), subject to the provisions of the Rajasthan Value Added Tax Act, 2003 and rules made thereunder, and in supersession of the notification No. F.16 (100) Tax / CCT / 14-15 / 2787 dated 21.10.2014. I. Alok Gupta. Commissioner, Commercial Taxes. Rajasthan. Jaipur, hereby, notify the following manner for the verification of deposit of tax for the purpose of allowing the input tax credit for the demands pending as on 01.04.2018 (cut off date), where such demands have been created for want of verification of input tax credit claimed by a dealer, and such mismatch of ITC is more than Rs. 25000/- and upto Rs. 2 lac in one financial year and the mismatch is related to the years 2006-07 to 2010-11, in the following manner:-

1. For verification of deposit of tax for allowing the Input Tax Credit, the dealer shall submit an application in Form ITCV-B (as annexed herewith), separately for each year quarter wise, electronically through the official website of the Department in the manner as provided therein up to 31.03.2019 and shall submit the acknowledgement thereof along with the undertaking mentioned therein, within seven days of submitting the application, to his assessing authority. If he fails to submit the acknowledgment within the time mentioned above, the system will automatically reject such application.

2. On the basis of information so submitted, the system shall generate the details of sales made by every selling dealer separately for each year to the assessing authority of the selling dealer for furnishing of output tax liability of the selling dealer, the details of outstanding demand of tax. if any, and the fact that whether any notice has been issued or any enquiry has been initiated or any case has been made out regarding the genuineness of the claim of ITC against the selling dealer, if applicable. The assessing authority concerned, shall submit this information on the basis of record available with him including the relevant entries in the Demand and Collection Register (DCR).

3. After the verification as stipulated in clause 2 above, if the assessing authority of purchasing dealer is satisfied, he shall allow the claim of ITC to the purchasing dealer and put a note regarding the verification of demand in the Demand and Collection Register and also communicate the same to the dealer. Otherwise, the assessing authority shall reject the application and the dealer shall be informed accordingly. If the dealer has applied for a particular year under this notification, the system shall not allow him to apply again for that year irrespective of the status of application filed by the dealer for that year.

4. Notwithstanding anything contained in any of the sub-clauses above. the aforesaid directions shall not apply in the cases:-

(i) where any notice has been issued or any enquiry has already been initiated regarding the genuineness of the claim oi lTC.

(ii) where the cases have been made against the selling / purchasing dealer for availmcnt of the input tax credit on the basis of false or forged invoice.

(iii) where the registration certificate of the selling dealer has been cancelled retrospectively and the invoices relating to the ITC verification pertain to the period after the date of such cancellation.

(Alok Gupta)


Commercial Taxes,

Rajasthan, Jaipur.



Registration No. (TIN)  
Name of Dealer  
Outstanding demand for the year  
ITC claimed for the year  
ITC allowed for the year  
ITC pending for want of verification  

S. No. TIN of selling dealer Invoice No. Date of invoice Purchase amount (in Rs.) Amount of tax paid on purchases (in Rs.) Total amount paid (o the selling dealer (in Rs.)
1 2 3 4 5 6 7= (5+6)


I............................. (Name)........................... (Status) verify that the above information is true and correct to the best of my knowledge and belief and nothing has been concealed. I, also verity' that the input tax credit has not been allowed for the invoices mentioned in this application and no notice has been issued or any enquiry has already been initiated against my firm/company/busincss entity regarding the genuineness of the claim of ITC.

Place Signature:
Date: Name: