Sub: - Application for early-refund in Form VAT 20A.

1. Registered dealers may refer to CCT order No.F.16 (1110)VAT/Tax/CCT/13-14/Pt./1698 Dated 12-05-2015 in which procedure has been laid down for early refund by registered dealer whose turnover of interstate sales in the previous year was 50% of total turnover. An online application Form VAT 20A for early refund to such registered dealer is provided on the web portal of the department.

2. Application for early refund in Form VAT-20A shall be submitted electronically through rajtax web portal by eligible dealer under the above referred order dated 12.05.2015.

3. The following procedure may be adopted for submitting application for early refund in Form VAT 20A:

i. Dealer may submit application for early refund under rule 27 of RVAT Rule, 2006 in form VAT 20A after submission of quarterly return in Form VAT-10, through the official website of the department under the link "e-refunds > Apply for refund > Refund Form 20A" in his profile. The dealer shall have to enter period for which early refund is sought. If dealer has not submitted return for the period for which early refund is sought or has not claimed any Refund in his return Form VAT-10 then system will not allow him to proceed further.

ii. In the Form VAT-20A necessary information TIN, Name and Address of the dealer and Telephone Number shall be auto populated. If the dealer wants to update alternate e-mail address, he may do so by pressing update alternate e-mail address link provided on application itself.

iii. Bank details as submitted by the dealer to the department shall also be auto populated. Dealers 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. If any change in bank account details is wanted then dealer may update such details by submitting application for amendment in VAT-05 separately. To ensure correctness of Bank Account the dealer shall have to upload copy of Cancelled Blank Cheque of his bank account in which refund is sought, this will be one time activity and on subsequent filing of application for refund it will not be required.

iv. For making claim of early refund dealer shall have to first submit details of statutory CST forms received by him using "Statutory Forms Details" under e-services. User manual for using this module is provided on the web portal. Dealer may refer to it to submit details of CST forms. System will check whether dealer has submitted any statutory CST Forms for the period for which refund has been claimed or not.

v. After submitting the basic details, the dealer shall have to submit Acknowledgement No. of Statutory Forms for that quarter in a text box provided in the form itself. System will check availability as well as status of Acknowledgement Number. After successful validation, system will display the details of statutory forms corresponding to Acknowledgement No. under refund details.

vi. Details of refund as claimed in Form VAT 10 shall be auto populated. The dealer may enter details of any amount due to be adjusted against refund in "Tax liability relating to declaration forms/ other demand not submitted with the return(s)" or Any other amount due column.

vii. Dealer shall upload Form VAT-26 digitally signed by the accountant. Form VAT-26 can be uploaded in .zip or pdf format and maximum allowable size is 5 MB.

viii. Dealer may upload any other supporting documents which he wants to be considered. Documents can be uploaded in .zip format only. Maximum size for uploading documents is 5MB.

ix. Mandatory details such as amount of refund claimed, period for which refund is claimed and acknowledgement of submitted statutory forms shall be required to be filled up. The dealer may also upload supporting document/evidence that he wants to be considered.

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

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

(Vaibhav Galriya)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur