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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications - HISTORY
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Body NOTIFICATION S.O.568.- No.F.12(25)FD/Tax/11-127 Dated 9th March, 2011

In exercise of the powers conferred by sub-section (1) of section 20 of the Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), and in supersession of this Department's notification No. F.12 (63) FD /Tax/2005-157 dated 31.03.2006, the State Government being of the opinion that it is expedient in the public interest so to do, with immediate effect, hereby notifies that the class of dealers specified in Column number 1 of the Schedule given below shall pay tax at such intervals as specified against each in Column No. 2 thereof.

SCHEDULE

Column No. 1 Column No. 2
(a) Dealers with annual tax liability of rupees forty crore and above for the year preceding to the current assessment year. By the 15th day of the month in respect of tax charged or collected from 1st day to 10th day of the month, for the tax charged or collected from 11th day to 20th day of the month up to 25th day of the month and for the tax charged or collected from 21st day of the month up to the end of the month, shall be deposited within five days from the closing of the month.
(b) Dealers with annual tax liability of rupees twenty thousand and above but below rupees forty crore for the year preceding to the current assessment year. Monthly within 14 days from the closing of each month.
(c) Dealers dealing in all kinds of stones in all their forms, whether used as building material or otherwise, including marble, granite, etc. Immediately on completion of transaction of sale or purchase where such goods pass through check-post established under section 76 of the Act.
(d) dealers who have exercised option under sub-section (2) of section 3 of the Act. Quarterly within 14 days from the closing of each quarter.
(e) Dealers not covered by clauses (a), (b), (c), and (d) above. Quarterly within 14 days from the closing of each quarter.

By Order of the Governor,

Bhawani Singh Detha,

Deputy Secretary to the Government