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, 2013.

(2) Clause (i) of rule 2, rule 3, 4, 12, 13, 14, 17 and 18 of these amendment rules shall come into force with effect from 01.04.2013 and all other rules of these amendment rules shall come into force with effect from 01.05.2013.

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 (2), for the existing expression "within fifteen days of the last date for filing of such return(s),", the expression "within fifteen days of the last date for filing of such return(s) and in case the return(s) is filed after the last date of filing of return(s), within fifteen days of the filing of such late return(s)," shall be substituted.

(ii) in sub-rule (3) for the existing expression "challan in Form VAT-37", the expression "e-challan" shall be substituted.

3. Substitution of rule 19A.-

The existing rule 19A of the said rules, shall be substituted by the following, namely:-

"19A. Late fee.-

Where a dealer furnishes the return after the prescribed time, he shall pay a late fee of-

(i) rupees one hundred per day subject to a maximum of rupees twenty five thousand, in case the dealer is required to pay tax for each month or part thereof under section 20 of the Act;

(ii) rupees fifty per day subject to a maximum of rupees one thousand, in case there is no turnover of the dealer during the period under return; and

(iii) rupees fifty per day subject to a maximum of rupees five thousand, in all other cases."

4. Substitution of rule 21.-

The existing rule 21 of the said rules, shall be substituted by the following, namely:-

"21. Declaration Forms.-

(1) A dealer, who claims partial or full exemption from payment of tax on sale of goods,-

(i) to another dealer or person in the State, shall furnish to his assessing authority such declaration Form or Certificate, as the case may be, required to be furnished under the relevant notification or these rules, up to the due date of filing of annual return or audit report, as the case may be;

(ii) in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall furnish a duly filled in and signed declaration in Form VAT-15 obtained from the exporter, to his assessing authority, up to the due date of filing of annual return or audit report, as the case may be:

Provided that the Commissioner on being satisfied and after recording reasons for doing so, may by notification in the Official Gazette, extend the period of furnishing such declaration Form or certificate for a period not exceeding one year.

Provided further that for the assessment completed up to September 30, 2012, the dealer may furnish the declaration Forms or certificates up to June 30, 2013.

(2) For obtaining declaration Form VAT-15, the dealer shall submit an initial application to his assessing authority, electronically through the Official Website of the Department in the manner as provided therein.

(3) On receipt of such application, the assessing authority, subject to the provisions of sub-rule (4) and subject to compliance of notice issued under sub-section (2) of section 91 of the Act, if any, shall grant permission to the dealer to generate declaration Form VAT-15 electronically through the Official Website of the Department, and intimation of such permission shall be communicated to the dealer, through the Official Website of the Department.

(4) The assessing authority shall reject the application submitted under sub-rule (2), where,-

(a) the applicant dealer has failed to comply with an order demanding initial or additional security under section 15 of the Rajasthan Value Added Tax Act, 2003 and/or under sub-section (2A) of section 7 and / or under sub-section (3A) of section 7 of the Central Sales Tax Act, 1956; or

(b) the applicant dealer does not require the declaration Forms applied for; or

(c) the applicant dealer has not made proper use of Forms previously obtained by him; or

(d) the applicant dealer has failed to make payment of any outstanding demand(s) under the Rajasthan Value Added Tax Act, 2003 and / or the Central Sales Tax Act, 1956 and/or the the Rajasthan Sales Tax Act, 1994 and / or the Rajasthan Sales Tax Act, 1954; or

(e) the applicant dealer has failed to pay tax or any other sum due under the provisions of the Rajasthan Value Added Tax Act, 2003 and / or the Central Sales Tax Act, 1956, within the time prescribed under the said Act; or

(f) the applicant dealer has failed to furnish any return or returns in accordance with the provisions of the Rajasthan Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 for the immediately preceding two years; or

(g) the verification of facts and statements made in the application of registration in accordance with the provisions of the Rajasthan Value Added Tax Act, 2003 has not been made;

However, the Commissioner or any officer authorized by the Commissioner in this behalf, in any particular case, if satisfied that the interest of the State revenue so requires, may direct the assessing authority to grant permission under sub-rule (3) subject to such conditions as may be considered reasonable.

(5) After grant of permission for generation of declaration in Form VAT-15, the dealer shall submit a subsequent application for generation of declaration Form VAT-15 through the Official Website of the Department in the manner as provided therein.

(6) After submission of application as provided in sub-rule (5), the system shall generate duly filled in declaration Form VAT-15, subject to the provisions of sub-section (7), separately for each transaction.

(7) The system shall not generate declaration Form VAT-15, after the grant of permission under sub-rule (3) for generation of declaration Form VAT-15 electronically, where the dealer fails to,-

(i) make payment of any outstanding demand(s) under the Rajasthan Value Added Tax Act, 2003 and/ or the Central Sales Tax Act, 1956 and / or the Rajasthan Sales Tax Act, 1994 and / or the Rajasthan Sales Tax Act, 1954; or

(ii) pay tax or any other sum due under the provisions of the Rajasthan Value Added Tax Act, 2003 and/ or the Central Sales Tax Act, 1956 within the time prescribed under the said Act; or

(iii) furnish any return or returns in accordance with the provisions of the Rajasthan Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 for the immediately preceding two years.

The dealer shall be allowed to generate the declaration Form VAT-15 only after fulfillment of above requirements. However, the Commissioner or any officer authorized by the Commissioner in this behalf, in any particular case, if satisfied that the interest of the State revenue so requires, may dispense with the above requirements, and permit the assessing authority to allow the dealer to generate such forms in such numbers, subject to such conditions and restrictions as may be considered reasonable.

(8) Where any dealer, after generation of declaration Form VAT-15 discovers that he has filled in incorrect particulars or any other information at the time of generating the declaration mentioned above, and intends to rectify the same, he shall submit an application to his assessing authority within sixty days of the generation of such declaration form, mentioning therein the incorrect particulars or any other information furnished by him which he wants to rectify and the correct particulars or any other information in respect thereof. Such application shall be accompanied with a printed copy of such declaration, along with an undertaking in the form of an affidavit mentioning therein the particulars of transactions for which the declaration was generated and the statement that he has not issued the printed copy of such declaration to any person including the selling dealer and in case of any loss to the State exchequer, he shall indemnify the same to the State Government along with the interest and penalty, if any. The assessing authority on receipt of such application along with affidavit of undertaking, on being satisfied shall cancel the print out of declaration submitted by the dealer along with the application and shall keep the application along with cancelled print out of declaration and undertaking of indemnity on the record of the dealer. The assessing authority shall cancel such declaration in the system through the computer network.

(9) No registered dealer who has generated the declaration Form(s) through the Official Website of the Department shall either directly or otherwise, transfer the same to any other person except for the lawful purpose.

(10) Every registered dealer shall keep the declaration Form(s) generated by him through the Official Website of the Department, in safe custody and shall be personally responsible for the loss of Government revenue, if any, directly or indirectly from any theft, loss or destruction thereof. If any such form is stolen, lost or destroyed, the dealer shall immediately report the fact to his assessing authority or the officer authorized by the Commissioner in this behalf, and shall issue public notice of such theft, loss or destruction, and take such further action(s) as directed by the assessing authority or the officer authorized.

(11) The dealer who reports theft, loss or destruction from his custody of any declaration Form(s) generated by him through the Official Website of the Department, shall be required to furnish security by way of an indemnity bond in Form VAT-65 against any possible misuse of the form, and when any form duly completed and signed by the dealer is reported to have been stolen, lost or destroyed while in transit between the purchasing dealer and the selling dealer or between the selling dealer and the assessing authority, the purchasing dealer or the selling dealer, as the case may be, shall be required to furnish an indemnity bond as aforesaid.

(12) Where an indemnity bond under sub-rule (11) is to be furnished by the selling dealer, it shall be of such amount as the assessing authority having regard to the circumstances of the case may decide and shall be furnished within such period as may be specified by the assessing authority.

(13) Before furnishing declaration Form to the selling dealer, the purchasing dealer or his business manager or any person specifically authorized by him in this behalf shall affix his signature in the space provided in the Form for this purpose. Thereafter the purchasing dealer shall retain the counterfoil of the form and the other two portions marked "original" and "duplicate" shall be handed over by him to the selling dealer. The selling registered dealer shall retain with him the portion marked 'duplicate' and shall furnish to his assessing authority, the portion marked 'original' of the form 'VAT-15' received by him along with the evidence of export of goods.

(14) No purchasing dealer shall furnish and no selling dealer shall accept a declaration Form, which is,-

(1) forged or fake, or not generated through the Official Website of the Department; or

(ii) reported stolen, lost or destroyed under sub-rule (10); or

(iii) cancelled under sub-rule (8).

(15) Notwithstanding anything contained above, declaration Form(s) VAT-15 for the period prior to 01.04.2011 may be obtained in such manner which was in force in that period."

5. Amendment of rule 27.-

In clause (aaaa) of sub-rule (1) of rule 27 of the said rules, the existing expression "part-B of" shall be deleted.

6. Substitution of rule 39.-

The existing rule 39 of the said rules, shall be substituted by the following, namely:-

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

(1) Unless otherwise notified by the State Government, payment of tax, demand or other sum shall be made by a dealer or person through Electronic Government Receipt Accounting System, hereinafter referred to as 'e-GRAS', in the manner as provided therein.

(2) The class of dealers as may be notified by the State Government shall make payment of tax, demand or other sum electronically through the e-GRAS in the manner as provided therein.

(3) The subsidy, if any, disbursed under the Rajasthan Investment Promotion Scheme-2010 or under any customized package by the State Government, and disbursed by the Commercial Taxes Department of the State Government, shall be adjusted against the tax payable through a challan in Form VAT-37B. The date of deposit shall be deemed to be the date on which adjustment has been made by the treasury.

(4) Notwithstanding anything contained in sub-rule (1), (2) and (3) above, where any amount of tax, demand or other sum payable under the Act or the rules or any notification, to the assessing authority or the in-charge of a check post or a Flying Squad or to any other officer authorized under sub-section (4) of section 76 of the Act, such amount may be accepted by such authority or the in-charge or officer or a Junior Commercial Taxes Officer and a receipt in Form VAT-38 shall be issued to the depositor.

(5) Notwithstanding anything contained in sub-rule (1) to (4) above, a registered dealer shall deposit the amount of tax to a contractor, in respect of goods specified under clause (8) of section 2 and livestock at a particular check post or for a specified area, where the Commissioner has permitted such contractor to collect tax under section 77, and such registered dealer shall obtain a receipt in Form VAT-39 from such contractor.

(6) The date of payment of tax, demand or other sum shall be deemed to be the date of deposit as shown in the e-GRAS."

7. Deletion of rule 39A.-

The existing rule 39A of the said rules shall be deleted.

8. Amendment of rule 40.-

In clause (a) of sub-rule (5) of rule 40 of the said rules, for the existing expression "a challan in Form VAT-37", the expression "e-challan" shall be substituted.

9. Amendment of rule 40A.-

In sub-rule (5) of rule 40A of the said rules, for the existing expression "a challan in Form VAT-37", the expression "e-challan" shall be substituted.

10. Amendment of rule 44.-

In clause (i) of rule 44 of the said rules, for the existing expression "a challan in Form VAT-37", the expression "e-challan" shall be substituted.

11. Amendment of rule 45.-

In rule 45 of the said rules, for the existing expression "Part IV of the challan in Form VAT-37", the expression "e-challan" shall be substituted.

12. Amendment of rule 69.-

In clause (i) of sub-rule (1) of rule 69 of the said rules, for the existing expression "ten years", the expression "seven years" shall be substituted.

13. 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)]

Order For 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

14. Substitution of Form VAT-23B.-

The existing Form VAT-23B appended to the said rules, shall be substituted by the following, 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 6, 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 9 to 11 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."

15. Deletion of Form VAT-37.-

The existing Form VAT-37 appended to the said rules shall be deleted.

16. Deletion of Form VAT-37A.-

The existing Form VAT-37A appended to the said rules shall be deleted.

17. Amendment in Form VAT-37B.-

In Part-II of Form VAT-37B appended to the said rules, the existing expression, "2040-

(002) (Plan)" appearing against serial number 5 shall be deleted.

18. Deletion of Form VAT-37C.-

The existing Form VAT-37C appended to the said rules shall be deleted.

19. Substitution of Form VAT-45A.-

The existing Form VAT-45A appended to the said rules, shall be substituted by the following, namely:-

Form VAT-45A

[See Rule 39-A]

PART-A

Statement of the payment made electronically

Signature of Bank Official

Designation & Seal"

By order of the Governor,

(Aditya Pareek)

Deputy Secretary to Government