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

1. Short title and commencement -

(1) These rules may be called the Rajsthan Value Added Tax (Third Amendment) Rules 2007.

(2) They shall come into force from date of their publication in the official gazette.

2. Amendment of Rule 19 -

In rule 19 of the Rajasthan Value Added Tax Rules 2006 hereinafter referred to as the said rules -

(i) in sub-rule (3-A), The existing expression "in case of a dealer registered under the Companies Act, 1956 (Central Act No.1 of 1956) and within six months, in case of other dealers" shall be deleted.

(ii) in sub-rule (4), the existing expression "However, from such date and by such class of dealers, as may be notified by the State Government, the returns may be filed electronically by way of uploading all requisite information on the web-site of the Commercial Taxes Department." Shall be deleted.

3. Insertion of Rule 19A. - After the existing rule 19 of the said rules, the following new rule shall be inserted, namely. -

"19A. Electronic filing of return.-

(1) Notwithstanding any thing contained in rule 19, the dealer who has not opted for payment of tax under sub-section (2) of section 3 or section 5 of the Act may file return referred to in sub-section (1) of section 21 of the Act electronically, in Form VAT-10 for such quarter within thirty days of the end of the quarter and the dealer who was opted for payment of tax under sub-section (2) of section 3 or section 5 of the Act may file return in Form VAT-11, within ninety days of the end of the year.

Explanation - Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March.

(2) The registered dealer filing return electronically in Form VAT-10, shall also submit the following information alongwith the return :-

(a) statement of purchases against VAT Invoices in Form VAT-07 ;

(b) statement of a sales against declaration forms/certificates/forms required under the rules or the notifications issued by the State Government.

(c) Copy of statement of import in Form VAT-48

(d) statement of sales to registered dealers, other than those who exercise option under sub-section (2) of section 3 or under section 5, in Form VAT-09;

(e) statement of inter-State sales in Form VAT-50;

(f) copy of sales return register in Form VAT-12, if applicable;

(g) account of declaration forms along with details of use; and

(h) statement of sales in the course of export out side the territory of India as specified in rule 28, if applicable;

and shall be verified by the dealer himself or his business manager by affixing digital signature. Such dealer shall also submit, in the prescribed period for filing of return, statutory declaration forms and proof of deposit of tax in case the payment is not made electronically. If any of the above requirements excepts the requirement of Form VAT-15 are not complied with it shall be deemed to be a case of non-filing of return.

(3) The dealer filing return electronically in Form VAT-10 shall also submit,

(i) the trading account and in case of manufacturer, trading and manufacturing account; and

(ii) the profit and loss accounts,

within nine months of the close of the year.

(4) The registered dealer filing return electronically in Form VAT-11 shall also submit, in the prescribed period for filing of return, proof of deposit of tax in case the payment is not made electronically.

(5) Where a dealer has more than one place of business, he shall include in the return, the turnover of the principal place of business as well as the turnover of all other places of business. He shall also furnish the details of turnover of each place of business in Form VAT-13.

(6) Where a dealer discovers any omission or error in any return furnished by him, he may furnish a revised return at any time prior to the due date for filing of the immediately suceeding return or receipt of the notice under sub-section (1) of section 24 of the Act, whichever is earlier.

4. Amendment of rule 21.-

In the proviso to sub-rule (1) of rule 21 of the said rules existing expression "up to June 30, 2007" shall be substituted by the expression "up to December-31, 2007".

5. Insertion of rule 39A.- After the existing rule 39 of the said rules, the following new rule shall be inserted, namely. -

"39A. Electronic payment of tax, demand or other sum.-

(1) Where the payment of tax, demand or other sum has been made electronically the authorised bank shall generate e-challan in Form VAT-37A through a computer network. The authorised bank shall also forward a statement of such e-challan in forms VAT-45A to the concerned treasury of the state and a copy of such statement shall be forwarded to the Accountant General Rajasthan. The date of payment for the purposes of these rules shall be the date of deposit generated on the e-challan in Form VAT-37A."

6. Amedment of form VAT-8. - In form VAT-8 appended to the said rules -

(i) in Part I (Sales within State), the existing column number 5 and before column number 6 the following column '5A' shall be inserted, namely :-

(ii) In part II (Sales other than within State), the existing column number 5 and before column number 6 the following column '5A' shall be inserted, namely:-

(iii) in part II (Sales other than within state), the existing column number 13,14,15,16,17 shall be replaced by the following, namely :-

7. Insertion of new Form VAT-37A. -

After existing Form VAT-37, appended to the said, following new form VAT-37A shall be inserted namely :-

"Form VAT- 37A

E-Challan

(For deposit of tax-demand-other sum)

Governement of Rajasthan

Commercial Taxes Department

8. Insertion of Form VAT-45A. After the existing Form VAT-45 appended to the said rules, following form VAT-45A shall be inserted, namely:-

Form VAT-45A

Statement of the payment made electronically

Signature of Bank Official Designation & Seal"