In exercise of the powers conferred by section 99 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government hereby makes the following rules further to amend the Rajasthan Value Added Tax Rules, 2006, namely:-

1. Short title and commencement,-

(1) These rules may be called the Rajasthan Value Added Tax (Third Amendment) Rules, 2016.

(2) They shall come into force with immediate effect. .

2. Insertion of rule 16A.-

After the existing rule 16 and before the existing rule 17 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules, the following new rule 16A shall be inserted, namely:-

"16 A. Application for seeking permission for change of Assessing Authority and amendment in registration certificate.-

(1) An application for change in principal place of business outside the territorial jurisdiction of the present assessing authority shall be submitted by a dealer in Form VAT-05 electronically through the official website of the department in the manner provided therein, within the time provided in sub-section (1) of section 16 to the officer authorized by the Commissioner under sub-section (3) of section 13.

(2) On receipt of application, the authorized officer shall conduct such enquiry as he deems fit and take appropriate decision, within 30 days of receipt of application. If he grants the permission, he shall direct the authority competent to grant registration to amend the certificate of registration.

(3) The authorized officer shall also inform the present assessing authority regarding such direction.

(4) The authority competent to grant registration shall amend the certificate of registration within two working days of receipt of such direction and shall issue an amended certificate of registration to such dealer in Form VAT-03 in the manner as prescribed in rule 14."

3. Insertion of rule 28.-

After the existing rule 27, the following new rule 28 shall be inserted, namely:-

"28. Refund in case of wrong deposition or excess deposition of any amount.-

(1) An application for refund of any amount which has been deposited wrongly or in excess shall be submitted by a dealer in Form VAT-20AA electronically through the official website of the department in the manner provided therein, after submission of return in Form VAT-10, if applicable, along with Form VAT-26 duly digitally signed by the Accountant to the officer authorized by the Commissioner under sub-section (3A) of section 53.

(2) The authorized officer on receipt of application shall conduct an enquiry to verify the fact that the amount mentioned in the application is not payable or has been deposited in excess of the amount payable by the dealer for the tax period mentioned in the challan. If any amount is found refundable to the dealer, he shall forward the application to the assessing authority to grant refund with such directions as he deems fit. Where the authorized officer is of the opinion that amount mentioned in the application is not refundable to the dealer he shall pass an order after providing an opportunity of being heard to the dealer.

(3) The assessing authority on receipt of such directions as mentioned in sub-rule (2) above, shall take appropriate step to comply with the directions and after doing so shall pass an order for refund in Form VAT-23, within thirty days of receipt of said directions.

(4) The assessing authority or the authorized officer shall submit Form VAT-23 electronically through the official website of the Department to an officer authorized by the Commissioner as Central Refund Officer within two working days of passing of such order.

(5) The provisions of sub-rule (8) to (12) of rule 27 of these rules shall mutatis mutandis apply."

4. Insertion of Form VAT-20AA.-

After the existing Form VAT-20A and before the existing Form VAT-21 appended to the said rules, the following new Form VAT-20AA shall be inserted, namely:-

"VAT-20AA

[See Rule 28(1)]

Application for Claim of Refund in case of wrong deposition or excess deposition of any amount

For the quarter: From .................. To ..........................

To

Authorized Officer

Declaration

I/We.......................................Proprietor/Pm*toer/director/Karta/Business Manager of M/s ................................. declare that the facts stated above is true to the best of my knowledge and belief and nothing has been concealed. It is further certified that for the above referred quarter no other application for refund has been filed."

5. Amendment of Form VAT-26.-

In Form VAT-26 appended to the said rules, after the existing Part B and the entries thereto and before the existing expression "(Signature and Stamp/ Seal of the Signatory)", the following new Part C and the entries thereto shall be inserted, namely:-

" Part C: To be filled in case the application for refund is filed in Form VAT-20AA

I/We hereby confirm that I/We have examined the relevant records of M/s ................................. having registration No. (TIN)................... for the period from...............to..............and hereby certify that

(i) the dealer has deposited the amount of Rs............. in excess of the amount payable/wrongly deposited by him for the quarter from.............to...........as per the books of accounts of the dealer;

(ii) it has been ensured that information furnished is true and correct in all respect, no part of it is false or misleading and no relevant information has been concealed or withheld;

(iii) neither I nor any of my partners/directors is a partner, director or an employee of the above named entity or its associated concerns; and

(iv) I/we fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us liable for any penal or other consequences as may be prescribed in law or otherwise warranted."

By Order of the Governor

(Dr. Devraj)

Joint Secretary to Government