Purpose Of GST

PURPOSE OF GST

              GST लगाकर  Central Government चाहती है कि एक ही देश में एक ही TAX अपनाया जावे . Central and States के बीच Revenue का बंटवारा किया जावे. GST को लागू करने के बाद केंद्र को माल पर एवं राज्यों को Service Tax लेने का अधिकार प्राप्त होगा. GST को लागू करने के लिए संसद को २/३ बहुमत एवं १५ राज्यों की विधानमंडल द्वारा बिल को पास करना भी आवश्यक है. GST का खाका पूर्ण रूप से IT पर आधारित होगा, जिससे की केंद्र स्तर पर उसकी Monitoring की जा सके. GST लागू करने से पुरे देश में Good and Service Delivery हेतु एक समान market उपलब्ध होगा. जिससे investment भी आने की सम्भावना जताई जा रही है.GST लागू होने से पूरे देश में एक ही TAX RATE लागू होने के कारण माल के कीमत में भी कमी होने सम्भावना है. GST को दो स्तर पर Implement करने से एक तय सीमा का Assessment करने के अधिकार राज्यों एवं केंद्र को समान रूप से उपलब्ध होगे.GST में IT का अहम रोल होगा. IT के द्वारा सम्पूर्ण TAX चोरी होने की सम्भावना कम रहेगी. Manufacturing Units को अपने Products को Market Search करने की आवश्यकता नहीं होगी और न ही अन्य राज्यों के TAXTION Act And Rules की जानकारी की आवश्यकता होगी.

ITC VERIFICATION FOR FINANCIAL YEAR 2011-12

GOVERNMENT OF RAJASTHAN
COMMERCIAL TAX DEPARTMENT
Notilication
Jaiptir, Dated: October 21, 2014

In exercise of the powers conferred by sub-section (2) of Section 18 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), 1, Sanjay Maihotra, Commissioner, Commercial Taxes, Rajasthan, Jaipur, hereby, subject to the provisions of the Rajasthan Value Added Tax Act, 2003 and rules made there under including sub section 3 of section 18 of the Act and rule 45A of the Rajasthan Value Added Tax Rules, 2006, notify the following manner for the verification of deposit of tax up to the year 2011-12 for the purpose of allowing the input tax credit, where the demand has been created due to mismatch of input tax credit claimed by a dealer, namely:
i) The assessing authority shall direct the dealer to furnish the details regarding the VAT invoices of such purchases for which mismatch has taken place in the Raj VISTA system, in the format given below, electronically to him.
Format

S NO	NAME Of SELLING DEALER	TIN	INVOICE NO	DATE	PURCHASE VALUE(IN RS)	TAX (IN RS)	TOTAL(In Rs)

(ii) Where the amount of mismatch of input tax credit in ase of purchase is more than ten thousand rupees and the mismatch amount with respect to any particular selling dealer is more than one thousand rupees in a year, the dealer shall submit self attested copies of original VAT invoices issued to the purchasing dealer.
(iii) Where the total amount of mismatch of input tax credit in case of purchase in a year is up to rupees ten thousand, the Assessing Authority may allow input tax credit for the amount mentioned in the above format against a selling dealer, after verifying that the selling dealer has submitted the return for the relevant period and the amount of output tax shown in the return of the selling dealer is not less than the amount of input tax claimed by’ the purchasing dealer from him.
(iv) Where the total amount of mismatch of input tax credit in case of purchase in a year is more than rupees ten thousand and up to rupees one lac. the

Assessing Authority may allow input tax credit for the amount mentioned in the above format against a selling dealer, after ascertaining that the copies of VAT invoices submitted by the dealer match with the details provided in the above format and the fact that the selling dealer has submitted the return for the relevant period and the amount of output tax shown in the return of the selling dealer is not less than the amount of input tax claimed by the purchasing dealer from hint
(v) Where the total amount of mismatch of input tax credit in case of purchase for a year is more than rupees one lac, the assessing authority of the purchasing dealer, shall verify it from the VAT 08A of the selling dealer and in case it is not verificd from the VAT 08A of the selling dealer, he shall get verified the details of purchases from the assessing authorities of the selling dealer(s), for each selling dealer. in respect of whom the mismatch of input tax credit is more than rupees one thousand provided the selling dealer has submitted the return for the relevant period. The assessing authority of the selling dealer shall verify the sales either from the record available with him, or through the books of accounts of selling dealer. The assessing authority may issue notice to the selling dealer to submit the copy of ledger I cash book / journal / sales register for such verification. The Assessing Authorities shall inandatorily use the Task Assignment Module of Raj VISTA for this purpose. Even if physical correspondence has already been initiated for verification for demand pertaining to the above mentioned period, entry shall be made in the Task Assignment module of Raj VISTA. The Assessing Authority may allow input tax credit to the extent verified by the assessing authority of the selling dealer.
Notwithstanding the above, where any notice has been issued or an enquiry has already been initiated regarding the genuineness of the claim for input tax, the Assessing Authorities may in addition to the above, make further enquiry as he may deem necessary and allow input tax to the extent verified.
Similarly, where there are reasons for the Assessing Authority to believe that detailed enquiry is necessary for allowing claim for input tax, notwithstanding the above, he may do so with the prior permission of the Commissioner.

[No. F.1 6(1 OO)Tax/CCT/14- 15/ 277 j
(Sanjay J(4alhotra)
Commissioner
Commercial Taxes,
Rajasthan, Jaipur

Remmission Of Vat On Textile Shirting

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX Dl VISION)
NOTIFICATION                             Jaipur, October 22, 2014

In exercise of the powers conferred by sub-section (5) of section 4 of the Rajasthan Value Added Tax Act. 2003 (Act No. 4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do. hereby makes the following amendment, with effect from 14.07.2014, in Schedule IV appended to the said Act, namely:AMENDMENT In Schedule IV appended to the said Act, the existing serial number 205 and entries thereto. shall be deleted.

[F.12(80)FDITaxJ2O 14-1331
By Order of the Governor,
(Aditya Pareek)
Joint Secretary to the Government

LAST DATE VAT-11 RAJTAX

Government of Rajasthan
Commercial Taxes Department
Notification

Jaipur, Dated: October 14-, 2014
In exercise of the powers conferred by sub-section (3) of section 21 of the Rajasthan Value Added Tax Act. 2003 (Act No. 4 of 2003). 1. Sanjay Malhotra, Commissioner, Commercial Taxes, Rajasthan, Jaipur, being of the opinion that it is expedient in the public interest so to do, hereby, extend the date of submission of annual return in Form VAT-11,  for the year 20 13-14 required to be furnished under sub rule(4) of Rule 19 of the Rajasthan Value Added Tax Rules. 2006. by the dealers having turnover more than Rs. one crore during the financial year 2013-14 up to December 31. 2014.

Issue of duplicate registration certificate Rajtax

6. Substitution of rule 15:- The existing rule 15 of the said rules, shall be substituted by the following, namely:“
        15. Issue of duplicate registration certificate.-

(1) Where the certificate of registration issued to a dealer is lost or misplaced or accidentally destroyed, he shall apply for issuance of a duplicate certificate of registration to the authority competent to grant registration in Form VAT- 04 electronically through the official website of the department in the manner provided therein.

(2) The authority competent to grant registration shall issue him a duplicate certificate of registration in Form VAT-03 in the manner as provided in rule 14.”

7. Amendment of rule 16:- In rule 16 of the said rules,

I)             in sub-rule (1), for the existing expression “Form VAT-05 filed”, the expression “Form VAT-05 submitted electronically through the official website of the department in the manner provided therein” shall be substituted.

II)             in sub-rule (2), for the existing expression “Form VAT-06”, the expression “Form VAT-06 submitted electronically through the official website of the department in the manner provided therein,” shall be substituted.

(III)       the existing sub-rule (3), shall be substituted by the following,
namely:“

(3) Where the business of a dealer is discontinued permanently, or the business of a dealer is transferred and the transferee already holds the certificate of registration, or the dealer ceases to be required to be registered under the Act, the dealer shall submit an application electronically through the official web-site of the Department in the manner provided therein in Form VAT-06A along with the return up to the date of occurrence of such event as prescribed in section 21 of the Act, within thirty days of the occurrence of such event to his assessing authority or any officer authoiised by the Commissioner in this behalf for cancellation of the certificate of registration. The assessing authority or any officer authorized by the Commissioner shall assess the dealer within thirty days of the receipt of such app1cauon and shall cancel his certificate of registration.”

What is GST?

What is GST? जी.एस.टी. क्या है ?

GST (Good and Service Tax) एक राष्टीय स्तर पर वस्तुओ एवम सेवाओं के उत्पादन , बिक्री और खपत  पर व्यापक स्तर पर TAX कर लेने की व्यवस्था है. GST के द्वारा सम्पूर्ण देश में एक जैसी कर प्रणाली अपनाई जाएगी. जिससे कि दोहरी कर प्रणाली से बचा जा सकता है और GDP Growth 1-2   प्रतिशत    की बढ़ोतरी होने की संम्भावना है. GST एक देश में एक ही कर प्रणाली पर आधारित होने के कारण इसमें सम्पूर्ण देश की अर्थव्यवस्था में उतपादन एवं सेवाओ के माध्यम से राष्टीय आय में भी इजाफा होगा. विभिन्न राज्यों के द्वारा भिन्न भिन्न TAX System अपनाने के कारण व्यवसायियों को भी परेशानी होती है. यह TAX System Good and Service की आपूर्ति पर देय है. जो GST के लिये इंडिया में संविधान संसोधन के द्वारा इसे लागू करने की व्यवस्था की जाएगी 

Incoming Search terms:- GST, Good and Service Tax, Manufacturing ,Sales, Tax Reforms ,Growth, Nation income, Dealers,India,Economis 

GST India Act and News Website

                     Hi everyone I am very happy to launch this website for all of the Indian  citizens and respected taxpayers. As we know that GST Act will soon implemented as a major Tax Reform in India and this action plays a big role in everyday life of a buisnessman  and tax firms. As we seen in past few years that after a new act is passed and implemented, from that time changes and ammendment to that Taxation Act started. Tax Consultants and Buisnesman have to keep eye on everyday changing tax rules and notification regarding rates of tax and return filing. 

                      For this reason i have launched this website to help all of you taxpayers. I provide information about GST ACT and rules and ammendments which take place time to time. I also provide a platform for you to helping in e filling of returns and Customer Support. Comment if you have any Queries. 
                    Have a Nice Day

VAT-01B Affidavit for E-Registration

                                                      Form VAT‐01B

                                     Affidavit for obtaining e‐Registration

I, ___________________________________________, Son/daughter/wife of Shri __________________

aged about ___________, resident of ________________________________________________, do

hereby declare on oath and solemnly affirm as under : ‐

1. That I am ________________________________ of business name and style as M/s

__________ ______________________ and is authorized to furnish the following declaration

on behalf of the said business.

2. That the contents of the application furnished by me in Form VAT‐01A under the Rajasthan

Value Added Tax Act, 2003 and in Form A under the Central Sales Tax Act, 1956, and particulars

mentioned therein are true and correct to the best of my knowledge and belief and nothing has

been concealed therein.

3. That I, hereby, declare that no Registration Certificate has previously been issued to the

applicant business under the Rajasthan Value Added Tax Act, 2003 and under the Central Sales

Tax Act, 1956.

4. The Permanent Account Number allotted by the Income Tax Department of me/my business is

________________.

             I, __________________, son/daughter/wife of Shri ____________________ do hereby affirm that I shall furnish all the documents required in sub‐rule (3) of rule 12A of the Rajasthan Value Added Tax Rules, 2006, to the prescribed authority within three working days of submission of application in Form VAT‐01A, and in case I fail to do so, the Registration Certificate issued to the applicant business may be cancelled.

Place :

Date :

                                                                                                                                          Deponent

                                                                                                                                 (Name and Status)

                                                            VERIFICATION

           I, ___________________________, the above named deponent declare on oath that the contents of the affidavit are true and correct to the best of my knowledge and belief and nothing has been concealed.

The above affidavit and verification has been signed by me at _________ on dated __________.

Place :

Date :

                                                                                                                                             Deponent

                                                                                                                                     (Name and Status)

The duly signed photos of proprietor/partners/directors/Karta/Trustees/Members of the governing

body/authorized signatory are affixed below :

Space for Photo (To be attested by Notary Public)

Space for Photo (To be attested by Notary Public)

Space for Photo (To be attested by Notary Public)

and so on

Name                                              Name                                        Name

Status                                             Status                                        Status 

Date of Birth                                 Date of Birth                            Date of Birth

Address                                          Address                                    Address

How to get Duplicate Registration Certificate