THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No. F. 12(79)FD/Tax/2014-113 Dated 1st October 2014

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. 2014.

(2) They shall come into force with immediate effect.

2. Amendment of rule 17A.-

In sub-rule (1 ) of rule 17A of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules.-

(i) for the existing punctuation "." appearing at end, the punctuation mark ":'" shall be substituted.

(ii) after the punctuation mark ":" so substituted, the following new proviso shall be added, namely:-

"Provided that for the year 2014-15, such option can be exercised up to 31.10.2014 after depositing the amount of tax charged or collected, if any."

3. Amendment of rule 19.-

In rule 19 of the said rules, the existing sub-rule (3) shall be substituted by the following, namely:-

"(3) Where the amount of tax, interest or late fee, if any, is not paid electronically, the dealer shall furnish the copy of e-challan, receipt in Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the assessing authority or the officer authorized by the Commissioner, when demanded by such authority or the officer."

4. Amendment of rule 37.-

In rule 37 of the said rules, after the existing sub- rule (2) and before the sub-rule (3), the following new sub-rule (2A) shall be inserted, namely:-

"(2A) The commission agent after the end of the quarter shall furnish the details of sale proceed made by him during the quarter on behalf of the principal in Form VAT -36 to the principal, and the principal shall issue Form VAT-36A to his agent separately for each Form VAT-36. The principal shall declare the sales made by his agent in Form VAT-10 of the quarter in which such sale has been made by the agent."

5. Amendment of rule 79A. -

In rule 79A of the said rules, for the existing expression "'and shall affix his signature on it. The undertaking duly attested by a notary public shall be submitted by such dealer to the assessing authority or to the officer authorised by the Commissioner in this behalf, within seven days of submission of such undertaking on the official web-site of the department.'', the expression ''and the duly filled in and signed undertaking shall be submitted by such dealer to the assessing authority or to the officer authorized by the Commissioner in this behalf." shall be substituted.

6. Substitution of Form VAT-08A.-

The existing Form VAT-08A appended to the said rules shall be substituted by the following, namely:-

"FORM VAT-08A

[See Rule 19]

[Summary statement of sale against VAT Invoice]

01 Registration No. (TIN)

Year

Period covered by this return

From

Full Name of Dealer ----------------------------------------------------------------

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

Mobile No. --------------------------------------

E-mail address -----------------------------

Part-I

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

Sr. No.	TIN	Name of the Purchasing dealer	Amount of Sales made during the period	Amount of Tax paid or payable on such Sales

Part-II

(Particulars of sales made within the State against VAT invoice other than in PART I)

Sr. No.	Amount of Sales made during the period	Amount of Tax paid or payable on such Sales

PART III

(Particulars of goods sold in the state on behalf of principal against Form VAT 36A) (to be filled in by the Commission Agent)

Sr. No.	S.No. of Form 36	Details of purchasing dealer				Details of principal
		TIN	Name	Amount of sales made during the period	Amount of Tax paid or payable on such sales	TIN	S.No. of Form 36A	Discharge of tax liability by Principal (in Rs.)
								By claiming ITC, if applicable (in Rs.)	By depositing tax amount (in Rs.)

Place	Signature
Date	Name
	Status

7. Amendment of Form VAT-10.-

In Form VAT- 10 appended to the said rules,-

(i) ) the existing expression

1.5 Taxable sales

S. No.	Commodity	Turnover	Unit/Weight/Qty./Measurement	Tax Rate/Rate on Unit/Weight/Qty./Measurement	Amount of Tax
	a	b	c1	c2	d (b*c)/100
1.5.1
1.5.2
1.5	Total

shall be substituted by the following, namely:"

1.5A Tax on sales made by commission agent on behalf of principal against form VAT 36

(to be filled in by the principal)

S. No.	Detail of commission agent		S.No. of Form V AT- 36A	Commodity	Turnover	Unit/Weight/Qty./Measurement	Tax Rate/Rate on Unit/Weight/Qty./Measurement	Amount of Tax
S. No.	TIN	S.No. of Form V AT- 36	S.No. of Form V AT- 36A	Commodity	Turnover	Unit/Weight/Qty./Measurement	Tax Rate/Rate on Unit/Weight/Qty./Measurement	Amount of Tax
				a	b	c1	c2	d (b*c2)/100
1.5.1
1.5.2
1.5	Total

1.5B Taxable sales

S. No.	Commodity	Turnover	Unit/Weight/Qty./Measurement	Tax Rate/Rate on Unit/Weight/Qty./Measurement	Amount of Tax
S. No.	Commodity	Turnover	Unit/Weight/Qty./Measurement	Tax Rate/Rate on Unit/Weight/Qty./Measurement	Amount of Tax	a	b	c1	c2	d (b*c2)/100
1.5.1
1.5.2
1.5

(ii) for the existing expression '1 .8.1 Turnover under rule 22(2a) (for sub contractors)", the expression "1.8.1 Turnover under rule 22A(6) (for sub contractors)" shall be substituted.

(iii) for the existing expression "'B2. Purchase Tax", the expression ''B2. Purchase Tax/ Tax payable under rule 17A(7), 18(7A), 22A(6) and 43/ Tax payable on goods purchased from dealers other than the registered dealer of the State as per notification number F.12(59)FD/Tax/2014- 18 and 23 dated 14.07.2014" shall be substituted.

8. Amendment of Form VAT-69 -

In Form VAT-69 appended to the said rules. for the existing expression "6. If opting under sub-rule (3) of rule 17A:", the expression "6. If opting under sub-rule (2) of rule 17A:" shall be substituted.

By order of the Governor,

(Aditya Pareek)

Joint Secretary to the Government