All registered Dealers,

Sub: Application for e-refund in Form VAT-22.

1. An online application Form VAT-22 for refund to an unregistered dealer (URD)/person has been provided on the web portal of the department. This application Form shall be submitted by a person or a dealer not registered under the Act, from whom any amount of tax or any amount in lieu of tax has been collected or deducted which is not payable by him. URD/Person may also refer to dealer circular 13 regarding refund of wrong deposition of tax.

2. The following procedure may be adopted for application for e-refund in Form VAT-22:

i. URD/Person may submit application for e-refund under rule 27 of RVAT Rule, 2006 in Form VAT-22 through the official website of the department www.rajtax.gov.in under the link "e-refunds > e-refund application for unregistered dealers > Refund Form VAT-22" to the Assistant Commissioner or Commercial Taxes Officer in whose jurisdiction such person ordinarily resides, and in case of person not residing in the State, such application shall be submitted to the officer authorized by the Commissioner in this behalf, along with legible scanned copy of the contract, in case of contractor.

ii. In the Form VAT-22 information Name, Address, e-mail ID, Mobile Number, Details of Bank, Amount of Refund claimed and Reasons for Refund shall be entered by the dealer/person. Supporting documents may also be attached with application.

iii. Dealers/Persons are advised to check bank details such as account number, branch name and IFSC code minutely so that amount of refund is credited in the correct account only. For e-refund bank account should only be in a bank which has CBS (Core Banking System).

iv. On submission of the complete application, acknowledgement shall be generated.

v. The application will be received by the assessing authority concerned for decision. On approval by the assessing authority, the refund order Form VAT-23A shall be submitted to the concerned Deputy Commissioner electronically, who shall further submit it to CRO (Central Refund Officer). CRO shall forward the details regarding the refund in Form VAT-23B to the Bank specified by the Commissioner, and direct the bank to transfer the amount of refund into the account of the dealer mentioned in the Form VAT-20.

vi. Dealer may check the status of the application under his login using the link provided at "e-refunds - view status". The dealer may check whether application Form VAT-22 for e-refund is "in process or approved or completed". If the refund amount is credited in the account of the dealer the history will show the status as completed.

3. All concerned dealers may kindly use the above facilities.

(Vaibhav Galriya)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur