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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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NOTIFICATION No. F 12(72)FD/Tax/10-29 Dated 30th June, 2010

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, 2010

(2) They shall come into force on and from 01.07.2010

2. Amendment of Rule 19.

The existing sub rule (1) of rule 19 of the Rajasthan Value added Tax Rules, 2006, hereinafter referred in as the said rules, shall be substituted by the following namely:-

"(1) The return referred to in sub-section (1) of section 21 of the Act, shall be submitted by a dealer in Form VAT-10 for each quarter within thirty days of the end of the quarter, other than the following class of dealer:

(i) who has not 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

(ii) whose net annual tax liability [(output tax + purchase tax + reverse tax) including liability under the Central Sales Tax Act, 1956] was Rupees twenty thousand or less in the immediately preceding year

However, where a dealer files return electronically along with the requisite documents or submits the same in the soft copy to the Department and informs his assessing authority or the officer authorised by the Commissioner, his intention to file monthly returns, he may file monthly returns within twenty days of the end of the month.

Explanation: Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March and month shall mean calendar month."

3. Substitution of Form VAT-10.

The existing Form VAT 10 appended to the said Rules shall be substituted by the following namely:-

"FORM VAT-10

[See Rule 19 & 19A]

Quarterly Return

01 Registration No. (TIN) Year Period covered by this return
0 8                   From DD MM YY To DD MM YY
Full Name of Dealer ----------------------------------------------------------------

Address -----------------------------------------------------------------

Phone No. -------------------------------------- e-mail address -----------------------------

02 Indicate if there is neither purchase nor sales in the return period Yes No
03 Indicate if there is any claim for refund in the return period. Yes No

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

S. No. Details of Turnover Amount Rate of Tax Tax
4.0 Gross Turnover      
4.1 Turnover of Exempted Sales      
4.2 Turnover of goods taxable at first point which have already suffered tax      
4.3 Turnover of goods sold within the State on behalf of

principal, for which principal shall discharge tax liability

     
4.4 Turnover of Sales within the State to exporters      
4.5 Turnover of Inter-State Sales, SOS, Exports      
4.6 Other turnover ,if any, not taxable under VAT( pl. specify)      
4.7 Turnover of goods liable to tax under section 6(1) (on the basis of weight, volume , measurement or unit)      
4.8 Sales taxable     1%  
4.9 Sales taxable   4%  
4.10 Sales taxable   5%  
4.11 Sales taxable   14%  
4.12 Sales taxable (special/ concessional rate) ( pl. specify)   .......%  
4.13 Turnover of sales return (goods returned of earlier period)      
4.14 Total output tax [(4.8+4.9+4.10+4.11+4.12)-4.13]      
4.15 Turnover of Purchases liable to tax under section 4(2)*      
4.16 Turnover of goods liable to reverse tax **      
4.17 Total Amount of Tax liable to be pay [4.14+4.15+4.16]      

05. INPUT TAX [Details of purchases for the period under Return]

S. No. Purchases Amount Input tax
5.1 Purchases other than Capital Goods    
5.2(a) Purchases of Capital Goods where per item value does not exceed Rs. One lac    
5.2(b) Purchases of Capital Goods where per item value does exceeds Rs. One lac    
5.2(c) Input tax credit claimed in the quarter on purchase of capital goods    
5.2(d) Input tax credit carried forward for the next quarter(s) on purchase of capital goods    
5.3 Total amount of input tax for the period (5.1+5.2(c))    
5.4 Input tax credit carried out from the previous quarter    
5.5 Total input tax credit available for the period [5.3+5.4]    

06. TAX PAYABLE / DEFERRED

    Amount
6.1 Net Tax Payable (4.17-5.5)  
6.2 Tax Deferred (In case availing deferment benefits)  
6.3 Tax Payable (6.1-6.2)  
6.4(a) Amount of Tax deposited (if any)  
6.4(b) Total amount available for adjustment / refund [6.1(a)-6.3]  
6.4(c) Amount to be adjusted against VAT / CST dues (pl. specify)  
6.5(a) Balance of excess Amount (if any) [6.4(b)- 6.4(c)]  
6.5(b) Amount to be carried forward for next quarter  
6.5(c) Amount of refund claimed (if any)  

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

08. DETAILS OF TAX PERIOD, TAX DUE AND TAX DEPOSIT

8.1 Tax period (please select the appropriate payment category)

  Quarterly   Monthly   Twice in a month   Thrice in a month

8.2 Details of Tax Due

Tax period from Tax period to Tax Due
     
     
  Total

0

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

Amount Deposited Due date Date of deposit Delay Interest Payable date of deposit of Interest Remarks

(TDSC, RAO no. etc.)

             
             
Total            

Place : Signature :
Date : Name :
  Status :

Verification:

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

Place : Signature :
Date : Name :
  Status :

# 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."

By order of the Governor

(Bhawani singh Detha)

Dy. Secretary to the Government