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 (Second Amendment ) Rules, 2010.

(2) They shall come into force on the date of publication in the Official Gazette.

2. Amendment of rule 19.- In rule 19 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred in as the said rules, -

(i) in sub-rule (1), after the existing expression " Section 8 of the Act" and before the expression " in Form VAT-10" the expression "or whose net annual tax liability was less than rupees twenty thousand in the immediately preceding year," shall be inserted.

(ii) the existing sub-rule (1A) shall be substituted by the following, namely:-

"(1A) Every dealer other than those who,-

(i) has opted for quarterly assessment under sub-section (2) of section 23 of the Act; or

(ii) has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act; or

(iii) has filed audit report under sub-section (1) of section 73 of the Act, shall file, within nine months from the end of the relevant financial year, an annual return in form VAT-10A."

(iii) the existing sub-rule (3) shall be substituted by the following, namely:-

"(3) The return required to be filed under sub-rule (1) by a registered dealer shall accompany,-

(a) treasury receipt(s)/bank challan(s) of authorized bank as a proof of deposit of tax;

(b) statement of purchases in Form VAT-07A; and

(c) statement of sales in Form VAT-8A,

and shall be signed and verified by the dealer himself or his business manager. If any of the above is not enclosed with the return, it shall be deemed to be a case of nonfiling of return."

(iv) For the existing sub-rule (3-A) shall be substituted by the following, namely:-

"(3A) Every dealer other than those who,-

(i) has filed audit report under sub-section (1) of section 73 of the Act; or

(ii) has filed annual return in form VAT-10A,

shall submit, the trading account and in case of manufacturer, trading and manufacturing account, and the profit and loss account, within nine months of the end of the year."

3. Amendment of rule 19A. 

In rule 19A of the said rules, -

(i) the existing sub-rule (1) shall be substituted by the following, namely:-

"(1) Notwithstanding any thing contained in rule 19,-

(i) every dealer other than those who has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act; may file return referred to in sub-section (1) of section 21 of the Act electronically, in Form VAT-10 for each quarter within forty five days of the end of the quarter.

(ii) every dealer who has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act, may file return in Form VAT-11, within one hundred and five 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."

(ii) the existing sub-rule (1A) shall be substituted by the following, namely:-

"(1A) Every dealer other than those who,-

(i) has opted for quarterly assessment under sub-section (2) of section 23 of the Act; or

(ii) has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act; or

(iii) has filed audit report under sub-section (1) of section 73 of the Act,

shall file, within nine months and fifteen days from the end of the relevant financial year, an annual return in form VAT-10A."

(iii) the existing sub-rule (2) shall be substituted by the following, namely:-

"(2) The return required to be filed, under sub-rule (1), by a registered dealer shall accompany,-

(a) treasury receipt(s)/bank challan(s) of authorized bank as a proof of deposit of tax;

(b) statement of purchases in Form VAT-07A; and

(c) statement of sales in Form VAT-8A,

and the copy of such return(s) generated through Official Web-Site of the Department shall be verified by the dealer himself or his business manager by affixing his signature on and shall be submitted to his assessing authority or the officer authorized by the Commissioner, within fifteen days of the last date for filing of such return(s), failure to do so shall be deemed to be a case of non filing of return(s). However, where a dealer files return along with the requisite enclosures electronically by affixing his digital signatures, he would not be required to submit the computer generated copy of return so electronically filed."

(iv) the existing sub-rule (3) shall be substituted by the following, namely:-

"(3) Every dealer other than those who,-

(i) has filed audit report under sub-section (1) of section 73 of the Act; or

(ii) has filed annual return in form VAT-10A,

shall submit, the trading account and in case of manufacturer, trading and manufacturing account, and the profit and loss accounts, within nine months of the end of the year."

4. Amendment in rule 27.-

In sub-rule (1) of rule 27 of the the said rules,-

(i) the existing clause (a) shall be substituted by the following, namely:-

"(a) Subject to the provisions of sub-section (2) of section 17, section 53 and section 54, the assessing authority or the authorised officer, after having verified the fact of deposit of such amount, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of an order passed by any competent officer, authority or court, such assessing authority or authorised officer, either suo motu or on an application made in this behalf in Form VAT-20 or VAT-21 or VAT-22 as the case may be, shall pass an order for refund within fifteen days of such assessment or receipt of such order or receipt of completed application. Refund order shall be passed in favour of a dealer or a person who has account in a bank having core banking system (CBS) in Form VAT-23A, and in case of others in Form VAT-23."

(ii) the existing clause (aa) shall be re-numbered as clause (aaaa).

(iii) After the existing clause (a) and before the clause (aaaa), so renumbered, the following new clauses "(aa)" and "(aaa)" shall be inserted, namely:-

"(aa) Where order for refund has been issued in Form VAT-23A, the assessing authority or the authorised officer shall submit the same electronically to the Deputy Commissioner (Administration) within two days of passing of such order. The Deputy Commissioner (Administration) shall forward the same within two days of its receipt to an officer authorised by the Commissioner as the Central Refund Officer. The Central Refund Officer shall forward the details regarding refunds in Form VAT-23B digitally signed by him, within seven days to the bank specified by the Commissioner, and direct the bank to transfer the amount of refund into the account of the dealer mentioned in the said Form and send a copy thereof to the Treasury Officer concerned.

(aaa) Where order for refund has been issued in Form VAT-23, the assessing authority or the authorised officer shall forward an advice to the Treasury Officer or Sub-Treasury Officer or the Manager of the Bank authorised to receive money on behalf of the State Government, in Form VAT-24."

5. Amendment of rule 27A.-

The existing rule 27A of the said rules shall be substituted by the following, namely:-

"27A Provisional refund of tax in certain cases.-

(1) Notwithstanding anything contained in these rules, where a dealer files return electronically, and submits Bank Guarantee for a period of three years of an amount equal to the amount refundable to him, along with an undertaking to the effect that in case of failure of verification of deposit of amount of credit of input tax, he shall repay, forthwith, the amount of refund granted to him along with interest at such rate as may be notified under section 55 of the Act. The assessing authority shall grant provisional refund, not later than thirty days from the last date of filing of the return of the relevant quarter. The bank guarantee furnished by the dealer shall be released immediately after verification of the facts of such deposit by the assessing authority or the authorized officer.

(2) Notwithstanding anything contained in sub-rule (1), where a dealer files return electronically and has increase in his net annual tax liability by ten percent or more over the immediately preceding year, the assessing authority shall grant provisional refund of fifty percent of the refund granted to such dealer in the immediately preceding year, within thirty days from the last date of filing of the return of the relevant quarter, on an application filed by the dealer along with an undertaking to the effect that in case of failure of verification of deposit of amount of credit of input tax credit he shall repay, forthwith, the amount of refund granted to him along with interest.

(3) The assessing authority shall verify the claim of input tax credit in case of grant of provisional refunds under this section within six months of the grant of such refund."

6. Amendment of rule 36.-

In sub-rule (6) of rule 36 of the said rules, for the existing expression "nine months" the expression "ten months" shall be substituted.

7. Amendment of rule 38.-

After the existing sub-rule (9) of rule 38 of the said rules, the following new sub-rule shall be added, namely:-

"(10) Where a registered dealer sells goods to department of the State Government or to a public sector undertaking, corporation or company owned or controlled by the State Government or a co-operative society having contribution of State Government in its share capital or a municipality or a Panchayati Raj Institution at district and block level or any other local authority or statutory body constituted by or under a law of the State Legislature, he shall also mention on his VAT invoice the balance of input tax credit available along with the amount of net tax payable and to be deposited by affixing a seal to this effect on such VAT invoice and shall authenticate the same."

8. Insertion of new rule 40A.-

After the existing rule 40 and before rule 41 of the said rules, the following new rule shall be inserted, namely.-

"40A. Information of purchases in certain cases.-

(1) Where a State Government department or a public sector undertaking, corporation or company owned or controlled by the State Government or a co-operative society having contribution of State Government in its share capital or a municipality or a Panchayati Raj Institution at district and block level or any other local authority or statutory body constituted by or under a law of the State Legislature, hereinafter in this rule referred to as the purchaser, has purchased any goods from a registered dealer of the State, it shall deduct an amount equal to:

(i) net tax payable to be deposited as mentioned on the VAT invoice under sub-rule (10) of rule 38; or/and

(ii) tax on the invoice, in case goods are sold against the invoice and shall issue a certificate of deduction of tax to the selling registered dealer in Form VAT-41A.

(2) Blank Forms VAT-41A shall be obtained by the purchaser from the Assistant Commissioner or the Commercial Taxes Officer of the area where the office of such purchaser is situated, or from any other officer authorized by the Commissioner, as the case may be, hereinafter in this rule referred to as the issuing authority, on payment of rupees fifty for each book containing twenty five forms.

(3) For obtaining blank Form VAT-41A the purchaser, shall apply to the issuing authority stating his requirement of such Form and shall furnish such other particulars, information, statements and documents as may be required by the issuing authority for his satisfaction about the bona fide use of such Forms issued to the applicant on previous occasions and has bona fide requirements of such Forms.

(4) Any deduction made under sub-rule (1) shall be adjusted against the tax liability created at the time of the assessment of the selling registered dealer.

(5) The amount in lieu of tax deducted in sub-rule (1) shall be deposited by the purchaser, through a challan in Form VAT-37 in the Government account within fifteen days of the close of the month of such deduction. A statement in Form VAT-40A, mentioning the details of tax deducted and deposited for each purchase along with the duplicate copy of Form VAT-41A shall be submitted to the issuing authority accompanied with Part IV of the challan within one month from the date of such deposits.

(6) Where the purchaser, fails to submit the statement as mentioned in subrule (5), the issuing authority after affording a reasonable opportunity of being heard, may impose penalty under section 64 of the Act.

(7) The issuing authority after receiving the duplicate copy of Form VAT- 41A, shall verify the correctness of the deposits, and shall send the same immediately to the assessing authority of the selling registered dealer.

(8) Where the amount is not deducted as prescribed in sub-rule (1), the purchaser, or the person authorized by purchaser shall be liable to penalty as provided for in the Act. In such cases the selling dealer shall be liable to pay the said amount together with interest at the rate provided for in the Act from the date of the receipt of the payment in any form by him."

9. Amendment of rule 39.-

After the existing sub-rule (5) of rule 39 of the said rules the following new sub-rule (6) shall be added, namely:-

"(6) Notwithstanding anything contained in this rule, any dealer or class of dealers as may be specified by the Commissioner shall make payment of tax, demand or other sum electronically, in the manner as provided in rule 39A of the said rules."

10. Insertion of rule 45A.-

After the existing rule 45 and before the existing rule 46 the following new rule 45A shall be inserted, namely:-

"45A Verification and adjustment of input tax credit. -

Where a dealer or a person claims credit of input tax paid by him, and if such credit is not allowed for want of proper verification of deposits, the assessing authority himself shall get the verification done and shall not enforce the demand to the extent of the amount under adjustment, till such adjustment is allowed or the claim for such input tax credit is rejected by an order in writing, as the case may be."

11. Insertion of Form VAT-07A.-

After the existing Form VAT-07 and before Form VAT-08 of the said rules, the following Form VAT-07A, shall be inserted, namely:-

"FORM VAT-07A

[See Rule 19&19A]

[Summary statement of purchase against VAT invoice]

Part-I

(Particulars of purchases made within the State against VAT invoice other than capital goods)

Part-II

(Particulars of purchases made within the State against VAT invoice of capital goods)

12. Insertion of Form VAT-08A.-

After the existing Form VAT-08 and before Form VAT-09 of the said rules, the following Form VAT-08A, shall be inserted, namely:-

"FORM VAT-8A

[See Rule 19&19A]

[Summary statement of sales against VAT invoice]

(Particulars of sales made within the State against VAT invoice)

13. Amendment of Form VAT-10.-

For the existing Form VAT-10 of the said rules, the following shall be substituted, namely:-

FORM VAT-10

[See Rule 19 & 19A]

Quarterly Return

04 Tax Liability (details of sales/ purchases for the period under Return)

05. INPUT TAX [Details of purchases made in the Return period against VAT invoice, where goods so purchased are used for the purpose as mentioned in clause (a) to (g) of sub-section (1) of section 18]

06. TAX PAYABLE / DEFERRED

07 AMOUNT OF COMPOSITION OR EXEMPTION FEE, if any, under return period -------------------------

08. DETAILS OF DEPOSIT (VAT-37, VAT-38, VAT-39, Certification of Tax Deduction at source, Refund adjustment order etc.)

Verification:

I/We verify that the above information and its enclosures is true and correct to the best of my/our knowledge and belief.

# Please read the instructions carefully before completing this from.

* Purchase tax is applicable when no tax is payable on the sale of goods and goods are disposed off for the purpose other than those specified in clause (a) to (g) of section 18.

** Reverse tax is that part of input tax on which credit have been availed in contravention to the provisions of section 18 e.g. purchase return, and includes proportionate Input Tax Credit not allowed e.g. in case of sales out side the State up to 4%.

Instructions:

1. Fill every column of the return  write NA in the columns which are not applicable.

2. Enclose additional sheet(s) in case this space is not sufficient.

3. Enclose copies of form VAT-07A, VAT-08A and proof of deposits.

4. Dealers who have opted for quarterly assessment shall also submit VAT-12, VAT-48, VAT-50 and declaration forms, if any applicable to sales or purchase for the period under return, along with this Form."

14. Amendment in Form VAT-20.

In Form VAT-20 appended to the said rules, after serial number 3.5 and entries thereto and before serial number 4 the following new serial number 3.6 and entries thereto shall be inserted, namely.-

15. Amendment in Form VAT-21.

In Form VAT-21 appended to the said rules, after serial number 3.5 and entries thereto and before serial number 4 the following new serial number 3.6 and entries thereto shall be inserted, namely.-

16. Amendment in Form VAT-22.

In Form VAT-22 appended to the said rules, after serial number 3.5 and entries thereto and before serial number 4 the following new serial number 3.6 and entries thereto shall be inserted, namely.-

17. Substitution of Form VAT-23A.-

The existing Form VAT-23A appended to the said rules shall be substituted by the following, namely:-

Form VAT - 23-A

[See Rule 27(1)(a), 28(3) & 29(2)]

OrderFor electronic refund

To,

The Central Refund officer

Commercial Taxes Department

Rajasthan, Jaipur.

4. Amount of refund allowed and reason(s) thereof

a. as per assessment order 

or /and

b. as a result of order of competent officer/authority/court -

i. Name of Authority

It is certified that the amount of refund has been entered at S.No. --- of Demand and Collection register for the year-------

It is also certified that the tax, penalty, or interest for which the refund is given, has been credited in the Bank/ treasury vide challan No.--dated ------ and entered in R.C.R. at S. No. --------------.

It is further certified that no refund order regarding the sum now in question has previously been granted and this order of refund has been entered in the file of M/S ------------- --------------------------------- for the period ----------------under my signature.

Copy forwarded to M/s ............................... for information and Bank Reconcilation

18. Insertion of Form VAT-23B.-

After Form VAT- 23A appended to the said rules and before the existing Form VAT-24, the following new Form VAT-23B shall be inserted, namely:-

"Form VAT  23B

[See Rule 27 (1) (aa)]

Form for refund of amount to be reimbursed electronically by the Bank

To,

The Manager,

State Bank of Bikaner and Jaipur

----------------------

Please transfer the amount mentioned in column number 4, to the bank account of the dealer/person whose name is mentioned in column number 2, as per the details of bank mentioned in column numbers 7 to 9 of the table given below:-

Table

Copy to the Treasury Officer, ------------------- treasury with a request to adjust the amount in the Treasury under VAT Deduct Refunds.

Note: This form should be digitally signed by Central Refund Officer."

19. Insertion of Form VAT-40A.-

After the existing Form VAT-40 and before Form VAT-41 of the said rules, the following Form VAT-40A, shall be inserted, namely:-

"FORM VAT-40A

[See rule 40A(5)]

Particulars of purchases made and tax deposited by a department of the State government or a public sector undertaking, corporation or company owned or controlled by the State Government or a co-operative society having contribution of State Government in its share capital or a municipality or a Panchayati Raj Institution at district and block level or any other local authority or statutory body constituted by or under a low of the State Legislature.

To,

The ---------------------

-------------------------

-------------------------.

3. Name of the month [Apr/May/June/July/Aug/Sep/Oct/Nov/Dec/Jan/Feb/Mar]

(Tick the month to which this form relates)

4. Details of purchases and tax deposited during the month:

I/We verify that the above information and its enclosures are true and correct to the best of my/our knowledge and belief.

20. Insertion of Form VAT-41A.-

After the existing Form VAT-41 and before Form VAT-42 of the said rules, the following Form VAT-41A, shall be inserted, namely:-

"FORM VAT-41A

[See rule 40 A (1), (3), (5) and (7)]

Certificate of deduction of Tax

To,

I, ---------------- working as or holding post of -------- hereby certify that a sum of Rs. (in words)--------- Rs. (in figures) --------- has been deducted from the bill payable to you against the purchases given below. The said deducted amount has been deposited into the government treasury against your tax liability under the Rajasthan Value added tax Act, 2003, as per details given under.

3. Details of purchases made, tax deducted and deposited during the month:

[Apr/May/June/July/Aug/Sep/Oct/Nov/Dec/Jan/Feb/Mar]

I/We verify that the above information and its enclosures are true and correct to the best of my/our knowledge and belief.

Verification of tax deposited by the issuing authority

(to be filled by the issuing authority)

The amount of Rs. (in words) ---------- Rs.(in figures)------------ deducted by ---------- has been deposited into the Government treasury as under:

By Order of the Governor,

(Vaibhav Galriya),

Deputy Secretary to Government.