THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications - HISTORY
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Body Notification S.O.271 No. F. 12 (23) FD/TAX/2015-207-Dated 9th March, 2015

In exercise of the powers conferred by sub-section (1) of section 20 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), and in supersession of this Department' notification No. F.12 (91) FD/ Tax /2011-71 dated 17.10.2012, as amended from time to time, the State Government being of the opinion that it is expedient in the public interest so to do, hereby notifies that the class of dealers specified in column number 2 of the Schedule given below shall pay tax at such intervals as specified against each in column number 3 thereof, namely:-

S. No.	Class of dealers	Interval for tax payment
1	2	3
1	Dealers with annual tax liability of rupees forty crore and above for the year immediately preceding to the current year.	(i) The amount of tax charged or collected from 1st day to 10th day of the month, shall be deposited upto 15th day of the month; (ii) The amount of tax charged or collected from 11th day to 20th day of the month, shall be deposited upto 25th day of the month; and (iii)The amount of tax charged or collected from 21st day to the end of the month shall be deposited upto 5th day of the immediately next month.
2	Dealers with annual tax liability of rupees fifty thousand and above but below rupees forty crore for the year preceding to the current year.	Monthly within 14 days from the closing of each month.
3	(a) Dealers/ Casual Traders dealing in all kinds of Kota Stone, marble and granite.	Immediately on completion of transaction of sale or purchase where such goods pass through check-post established under section 76 of the Act.
3	(b) Dealers/ Casual Traders dealing in all types of used motor vehicles.	Before the application for transfer of ownership of the used motor vehicle is submitted to competent authority under the Motor Vehicle Act, (Central Act No. 59 of 1988).
4	Dealers who have exercised option under sub-section (2) of section 3 of the Act.	Quarterly within 14 days from the closing of each quarter.
5	Dealers not covered by serial number 1, 2, 3, and 4 above.	Quarterly within 14 days from the closing of each quarter.

This shall have effect from 01.04.2015.

By Order of the Governor

(Aditya Pareek)

Joint Secretary to Government