All registered dealers,

Sub: Date of credit for payment of tax, demand or other sum deposited through e-GRAS.

Sub rule 6 of rule 39 of the Rajasthan Value Added Tax Rules, 2006 provides that date of payment of tax, demand or other sum shall be deemed to be the date of deposit as shown in the e-GRAS.

According to the reconciliation process of e-treasury as mentioned in the circular No.F.5 (TH-75) DTA/IFMS/ dated 01-11-2012 issued by the Finance (EAD) Department, the cut off time shall be 08.00 PM IST or as prescribed by RBI from time to time for reporting e-payments pertaining to that day, to RBI. The e-payments received after that time shall be taken into account on the next working day for reporting purposes.

Therefore, it is advised to make e-payment well in advance before the cut-off time, keeping in mind the reconciliation process of e-treasury.

(Sanjay Malhotra)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur.