THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications - HISTORY
-

NOTIFICATION No.F.12(63)FD/TAX/2005-157 (S.O.457.) Dated 31st, March 2006

In exercise of the powers conferred by sub-section (1) of section 20 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 04 of 2003) and in supersession of all the notifications relating to payment of tax issued under the repealed Act, the State Government hereby notifies that the class of dealers specified in Column No.1 of the Schedule appended hereto shall pay tax at such intervals as specified against each in Column No.2 thereof.

SCHEDULE

Column No.1	Column No.2
a. Dealers with annual tax liability of rupees forty crores and above for the year preceding to the current assessment year.	By the 15th day of the month in respect of tax charged or collected from 1st day to 10th day of the month, for the tax charged or collected from 11th day to 20th day of the month up to 25th day of the month and for the tax charged or collected from the 21st day of the month up to the end of the month, shall be deposited within five days from the closing of the month.
b. Dealers with annual tax liability of rupees sixty lacs and above but less than rupees 40 crore for the year preceding to the current assessment year.	By the 20th day of the month in respect of tax charged or collected up to 15th day of the month and for the tax charged or collected from the 16th day of the month up to the end of the month, shall be deposited within seven days from closing of the month.
c. Dealers with annual tax liability of rupees twenty thousand and above but below rupees sixty lacs for the year preceding to current assessment year.	Monthly- within 14 days from the closing of each month.
d. Dealers dealing in all kinds of stones in all their forms, whether used as building material or otherwise, including marble, granite, etc.	Immediately on completion of transaction of sale or purchase where such goods pass through check-post established under section 76 of the Act.
e. Dealers who have exercise option under sub-section (2) of section 3 of the Act.	Quarterly within 14 days from the closing of each quarter.
f. Dealers not covered by clauses (a), (b), (c), (d) and (e) above.	Quarterly within 14 days from the closing of each quarter.

This shall have effect from April 1, 2006.