THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
-

Body NOTIFICATION No. F 12(22)FD/Tax/09-98 Dated 27th February, 2009

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 Value Added Tax Rules, 2006 namely:-

1. Short title and commencement.-

(1) These rules may be called the Rajasthan Value Added Tax (Amendment) Rules, 2009.

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

2. Insertion of Rule 12-A-

(1) After the existing rule 12 and before rule 13 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as said rules, the following new rule 12A shall be inserted namely.-

"12A. Application for e-Registration.-

(1) Notwithstanding anything contained in rule 12 an application for grant of registration certificate under the Act may be submitted by a dealer electronically, in Form VAT-01-A completed in all respect along with the scanned copy of Form VAT-01B, through the official web-site of the department to the office of the authority competent to grant registration under sub-section (1) of section 13 of the Act, Form VAT-01B shall be typed on non judicial Stamp paper of ten rupees and shall be attested by a Notary Public. The duly signed photos attested by a Notary Public of proprietor /partners /directors / Karta /Trustees/Members of the governing body / authorized signatory, as the case may be, shall be affixed on it.

(2) The time limit for submission of application for e-registration shall be as prescribed in sub-rule(2) of rule 12 of the rules.

(3) The dealer who has submitted application under sub rule (1) shall submit the following documents in hard copy thereof within three working days from the end of the day of submission of application in Form VAT-01A, to the authority competent to grant registration:-

(a) signed copy of Form VAT-01A, generated through web site;

(b) Form VAT-01B in original;

(d) Copy of partnership deed, if any, memorandum and articles of association of company, deed of trust, registration and memorandum of association of society, certified by the applicant;

(e) Copy of resolution passed by Board of Directors, in case of a company and of governing body, in case of other entities, for authorisation of a person to file the application for registration certified by the applicant;

(f) Security required to be furnished as per section 15 of the Act in such form as prescribed in rule 77;

(g) Copy of Permanent Account Number allotted by the Income Tax Department;

(h) Copy of rent deed, or rent receipt; and

(i) Copy of the last paid electricity bill."

3. Amendment in rule 14-

In rule 14 of the said rules after the existing sub rule (1) and before existing sub rule (2), the following new sub rule (1A) shall be inserted namely.-

"(1A) Notwithstanding anything contained in sub-rule (1) of rule 14 of the said rules, where a dealer has applied for e-registration under rule 12A, the authority competent to grant registration, having satisfied that the applicant for e-registration in Form VAT-01A is complete in all respect along with the scanned copy of Form VAT-01B, shall issue the registration certificate in Form VAT-03 and forward the scanned copy thereof at the e-mail address of the dealer as mentioned in Form VAT-01A, within twenty four hours of receipt of such application and shall ensure that an enquiry to verify the facts and statements made in the application shall be conducted within ten working days of such issuance. On compliance of provisions of sub rule (3) of rule 12A, the original copy of registration certificate shall be delivered by registered post.

4. Amendment in rule 16.

In rule 16 of the said rules;-

(i) the existing expression in the heading "Amendment in registration certificate.-" shall be substituted by the expression "Amendment and cancellation of registration certificate.-"

(ii) after the existing sub rule (2), the following new sub rule shall be added, namely.-

"(3) Where a dealer to whom e-Registration has been granted under sub-rule (1A) of rule 14, and such dealer fails to furnish the documents required in sub rule (3) of rule 12A within three working days from the end of the day of submission of application in Form VAT-01A, the Registration Certificate issued to such dealer, may be canceled by the authority competent to grant registration from such date as he may deem appropriate, after affording such dealer an opportunity of being heard and after recording reasons in writing to do so.

5. Insertion of Form VAT-01A and VAT-01B.

In the Forms appended to the said rules, after the existing Form VAT-01 and before Form VAT-02, the following new Forms VAT-01A and VAT-01B shall be inserted, namely:-

"Form VAT-01A

[See Rule 12A(1)]

Application for e-Registration

To,

...............................................................

Name of Dealer

Whether Non Resident Dealer

Yes/No

Address of Principal place of Business

Bldg. No. / Name / Area

Town / City

District (State)

Pin Code

E-mail Id

Telephone Numbers (if any)

FAX No. (if any)

Permanent Account Number of business (PAN). (in case of Sole proprietorship, PAN allotted to proprietor be mentioned)

Date of Commencement of business

Date from which liable to be registered

Type of Dealer

VAT / u/s 3(2) / u/s 5 (1)

Nature of Business

Manufacturer / Retailer / Leasing / Wholesaler / Works Contractor / Exporter / Other, please specify

Commodities dealt with/ proposed to be dealt with

Intended to purchase

Intended to sale

Constitution of Business

proprietorship /partnership / / Private Ltd. Company / Public Ltd. Company / Public Section undertaking / HUF / Co-operative Society /Club / Trust / Central/State Government Department / Others, please specify

Particulars of proprietor /partners /directors / Karta /Trustees/Members of the governing body / authorized signatory:

(i)

Full Name

(ii)

Father's / Husband's Name

(iii)

Date of Birth

(iv)

Status

(v)

Extent of interest %

(vi)

Permanent address

(vii)

Telephone No. (if any)

(viii)

PAN (if any)

(ix)

E-mail ID (if any)

(x)

Details (including address) of all immovable property owned by or in which the person has interest/ joint interest

(xi)

Particulars of interest in any other business (es), if any.

Name of other business

Complete address of other business

TIN

CST No.

Nature of interest in the business

Extent of interest

(xii)

Particulars of interest in any other closed business (es)

Name of closed business

Complete address of closed business

R. C. No.

Date of Closure

Nature of interest in the business

Extent of interest

Details of Surety/Security Bond:

In case of surety

Name of business of I surety

TIN

Name of business of II surety

TIN

In case of security is furnished by cash / NSC, details thereof

S. No.	Amount	No.	Date of Maturity
1
2
3

In case of security is furnished by Bank Guarantee, details thereof

Amount of Bank Guarantee

Effective period of Bank Guarantee

Name of Bank and address of Branch

Information regarding Bank Account

Name of Bank

Name and address of Branch

Account No.

Type of Account

Details of Branch(es) / Additional Place(s) of business including warehouse(s) in the State:

		Factory	Godown / Warehouse	Branch(es) / Additional Place(s)	Others (please specify)
1	Bldg No./ Name / Area
2	Town /city
3	District (State)
4	Pin Code
5	E-mail Id (if any)
6	Telephone Number(s) (if any)
7	FAX No. (if any)

Details of Branch(es) Additional Place(s) of business outside the State:

Bldg No./ Name / Area

Town /city

District (State)

Pin Code

E-mail Id (if any)

Telephone Number(s) (if any)

FAX No. (if any)

Details of business manager(s)

Name of Business Manager

Bldg No./ Name / Area

Town /city

District (State)

Pin Code

E-mail Id (if any)

Telephone Number(s) (if any)

FAX No. (if any)

To be furnished by a dealer opting for registration under the CST Act, 1956

Type of Registration

U/s 7(1) / u/s 7(2)

Goods or class of goods to be purchased in the course of Inter state trade or commerce for

resale

Use of manufacture or processing of goods for sale

Use in mining

Use in generation or distribution of electricity or any other form of power

Use in the packing of goods for sale/resale

"Form VAT-01B

Adffidavit for obtaining e-Registration

I, .................................................., son/daughter/wife of shri ..................................... Aged about ....................., resident of ....................................., do hereby declare on oath and solemnly affirm as under:-

1. That I am ............................ Of business name and style as M/s ............................ And is authorised to furnish the following declaration on behalf of the said business.

2. That the contents of the application furnished by me in Form VAT-01A under the Rajasthan Value added Tax Act, 2003 and in Form A under the Central sales Tax Act, 1956 and particulars mentioned therein are true and correct to the best of my knowledge and belief and nothing has been concealed therein.

3. That, I hereby, declare that no Registration Certificate has previously been issued to the applicant business under the Rajasthan Value Added Tax Act, 2003 and under the Central Sales Tax Act, 1956.

4. The Permanent Account Number allotted by Income Tax Department to me/ my business is .....................

I,............................. son/daughter/wife of shri ..................................... Do hereby affirm that I shall furnish all the documents required in sub rule (3) of rule 12A of the Rajasthan Value added Tax Rules, 2006, to the prescribed authority within three working days of submission of application in Form VAT-01A, and in case I fail to do so, the Registration Certificate issued to the applicant business, may be cancelled.

Place:
Date:	Deponent
	(Name and Status)

VERIFICATION

I, ....................................................., the above named deponent declare on oath that the contents of the affidavit are true and correct to the best of my knowledge and belief and nothing has been concealed.

The above affidavit and verification has been signed by me at .................. on dated .............

Place:
Date:	Deponent
	(Name and Status)

The duly signed photos of proprietor /partners /directors / Karta /Trustees/Members of the governing body / authorized signatory are affixed below:

Space for Photo

(to be attested

By Notary

public)

Space for Photo

(to be attested

By Notary

public)

Space for Photo

(to be attested

By Notary

public)

and so on

Name

Status

Date of Birth

Address

Name

Status

Date of Birth

Address

Name

Status

Date of Birth

Address

and so on