Regarding online template for Form VAT-72 rajtax.gov.in

Government of Rajasthan 

Commercial Taxes Department 

www.rajtax.govin 

DEALER CIRCULAR -05 / 2016-17 

Sub: Regarding online template for Form VAT-72. 

The State Government vide notification No. F. 12(79)FD/tax/2014-l03 dated 02.12.2015 has amended the Rule 21(1) of the RVAT Rules, 2006.
The amended rule is as under :-
“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 a duly filled in declaration or certificate or declaration in Form- 72 obtained from the purchasing dealer or person required to be furnished under any notification issued under the Act, to his assessing authority up to the date of filling of annual return or audit report, as the case may be;” 


         In compliance of above provision, to obtain Form VAT-72 electronically, a functionality has been developed on the official website of the Department which can be used by dealer to generate VAT-72. The following procedure is prescribed:- 

1.  Form VAT-72 is available as on-line template in the official website of the Department under e-Service -> Form VAT-72.
2. The purchasing dealer shall download the template and fill in the necessary details.
3.  On the basis of details entered by the Purchasing dealer, Form VAT-72 shall be generated. Purchasing dealer may track the status of Form VAT-72 through the link VAT-72 -> Track Status. 
4. Purchasing dealer shall duly sign the Form VAT-72 and will give it to the selling dealer. 
5. Selling/Purchasing dealer may claim exemption from payment of tax by submitting Form VAT-72 to his assessing authority. 

(T. Ravikanth) Commissioner,
Commercial Taxes,
Rajasthan, Jaipur.

Dealer Data Updation On Rajtax

No.F.16 (97) Tax / CCT / 14-15 /            Dated: January 16,2015

CIRCULAR-14


Sub: Regarding dealer data updation.


A notice under sub-section (2) of section 91 of the RVAT Act, 2003, dated 23.05.20 1 1 was issued to all the registered dealers of the State for furnishing of the information mentioned hereunder through the official website of the Department i.e. ‘www.rajtax.gov.in.


(i) PAN of the proprietor / firm / company;
(ii) E-mail address;
(iii) Phone number;
(iv) Mobile Number; and
(v) Bank Account Number with IFSC Number of the Branch. 

Vide the RVAT (Amendment) Rules, 2012, an amendment in Rule 12 of RVAT Rules, 2006 was made and the said information has been made mandatory to be filled in the application for registration w.e.f. 01.04.2012. Therefore, this information as required by the said notice dated 23.05.2011 is not required to be furnished again by the dealers who have applied for registration on or after 0 1.04.2012. Ii, is, therefore, directed that this information shall not be insisted upon in the cases where the application for registration was filed on or after 01.04.2012, as the said information has already been furnished by these dealers.
‘Strict compliance of these directions shall be ensured by the concerned DC (Adm.)

How To Apply For E Refund

No.F.16 (95) Tax / CCT /14-15 / 5262                                                  Dated: January 8, 2015
All Registered Dealers,
DEALER CIRCULAR -17

Sub: Application for e-refund (Form VAT 20).

1. In the process of complete e-services, facility for e-refund in Form VAT-20 has been initiated by the Department. Application for e-refund in Form VAT-20 can be submitted electronically through rajtax web portal.
2. The following procedure is to be adopted for application for e-refund in Form
VAT-20:
(i) Dealer may submit application for e-refund under rule 27(1) (a) of RVAT Rule, 2006, in Form VAT-20 through the official website of the Department under the link “e-refunds <Application for e-refund” in his profile.
(ii) In the Form VAT-20, necessary information TIN, Name and Address of the dealer and Telephone Number shall be auto populated. If the dealer wants to update alternate e-mail address, he may do so by pressing update alternate e-mail address link provided on application itself.
(iii) Bank details as submitted by the dealer to the Department shall also he auto populated. Dealers are advised to check bank details such as account number, branch name and IFSC code minutely so that amount of refund is credited in the correct account only. For e-refund, bank account should only be in a bank which has Core Banking System (CBS). If any change in bank account details is warranted, then dealer may update such details by submitting application for amendment in Form VAT-05 separately.
(iv) Mandatory details such as amount of refund claimed, period for which refund is claimed and reasons for refund will be required to be filled up. The dealer may also upload supporting document / evidence that he wants to be considered. 
(v) On submission of the complete application, acknowledgement shall be generated. 

(vi) The application will be received by the concerned Assessing Authority for decision. On approval by the Assessing Authority, the refund order Form VAT-23A shall he submitted to the concerned Deputy Commissioner electronically, who shall further submit it to Central Refund Officer (CRO). Deputy Commissioner (IT) has been designated as CRO for entire State. CRO shall forward the details regarding the refund in Form VAT-23B to the bank specified by the Commissioner, and direct the bank to transfer the amount of refund into the account of the dealer mentioned in the Form
VAT-20. 

(vii) Dealer may check the status of the application under his login using the link provided at “e-refunds — view status”. Under the view status e-refund history of the dealer is available. The dealer may check whether application in Form VAT-20 for e-refund is “in process or approved or completed’. if the refund amount is credited in the account of the dealer the history will show the status as completed. 

(viii) Dealer may also view user manual “A hand hook on e-refund’ provided under “e-services guidelines >User manual” on rajtax web portal for further assistance.


3. All dealers may kindly use the above facility.

Circular Regarding E-Declaration Forms And Certificates Under CST act

                                                                    Government of Rajasthan
                                                    Commercial Taxes Department

No.F.l6 (95) Tax /CCT/ 14-15 I3085                                                    Dated: December 12, 2014

                                                                                DEALER CIRCILAR-16
             For requirement of the electronic generation of declaration form I certificates as prescribed under the CST (Registration & Turnover) Rules, 1957, there appears to be some confusion amongst the dealers. In this regard, it is informed that sub-rule (8) of rule Il of the Central Sales Tax (Rajasthan) Rules, 1957, has been amended on 14.07.2014 and electronic obtaining of the Declaration Forms C, F, I or the Certificates in Form E-l, E-Il, H, has been made mandatory.

In light of the amendment as carried out with effect from 14.07.2014. ii is clarified that 

          (i) the e-obtaining / e-generation of Declaration Forms or Certificates as mentioned above, is mandatory with effect from 14.07.2014, except for the cases as mentioned in sub-rule (19) of rule 17 of the CST (Rajasthan) Rules, 1957, and
         (ii) the forms / certificates issued manually prior to 14.07.2014, if lying with the dealer, would not be used/issued, except for the cases covered in sub-rule (19) of rule 17 of the CST (Rajasthan) Rules, 1957, and shall be surrendered to the assessing authority.

               It may also be noted that in case the dealer discovers that he has filled in the incorrect particulars or any other information at the time of generating the declaration / certificate mentioned above, and intends to rectify the same, he is required to submit an application to his assessing authority within six months from the date of generation of such declaration / certificate, as prescribed under sub-rule (14) of rule 17 of the CST (Rajasthan) Rules, 1957.

(Vaibhav Galriya) 

Commissioner. 

Commercial Taxes. 

Rajasthan, Jaipur. 

Notification regarding schedule V of the RVAT Act, 2003

Notification regarding substitution of item(ii) of entry no 67 of schedule V appended to the RVAT Act, 2003

F.12(104)FD/TAX/2014-140

27-Nov-2014

NOTIFICATION REGARDING AMENDMENT IN ENTRY TAX

Notification for amendment in notification no F.12(59)FD/TAX/2014-32 dated 14.07.2014 regarding amendment in entry no 27 of entry tax

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

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

Government of Rajasthan
Commercial Taxes Department

No. F.16 (95) Tax/CCT/ 2014-15/ 2699                   Dated: September 30, 2014

All registered dealers,

DEALER CIRCULAR -14

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 c-GRAS.

       According to the reconciliation process of e-treasury as mentioned in the circular No.F.5 (TH-75) DFA/IFMS/ dated 01-11-2012 issued by the Finance (EAD) Department, the cut off time shall be 08.00 PM 1ST 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


More Refund Of Tax Wrongly Deposited

Refund Of Tax Wrongly Deposited

GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
No. F.16 (95) Tax/CCT/ 2014-15/2L IL Dated: September 24, 2014

All registered dealers.
DEALER CIRCULAR - 13

Sub: Regarding refund of wrong deposition of tax.

It has come to my notice that sometimes due to clerical error or wrong entry of data. tax is deposited by a dealer in another dealer’s name instead of his own name. The reasons include similarity in the name of the firms, feeding wrong TIN No. and deposit in the name of person making payment in place of name of the firm. The amount of deposit in such cases goes into the account of another dealer or in unknown account. Such dealers are advised to deposit the payable tax in the correct account along with clue interest, if any. However, in order to provide them relief, due to this inadvertent error, such case(s) will be considered for grant of early refund, the procedure for which is prescribed as follows:

1.Such dealer / person may submit an application for early refund to his assessing authority on letter pad/plain paper mentioning the complete facts of the case along with proof of deposit of tax in wrong account and an affidavit of the dealer or the person in whose name/account the tax has been deposited wrongly, mentioning that he has wrongly deposited such amount, and he vill neither claim adjustment of such deposition nor refund of such amount.

2. On receipt of such application, the assessing authority shall verify the facts and forward his report along with the application to the concerned Deputy Commissioner (Adrn).

3. The concerned Deputy Commissioner (Adm). on being satisfied that it is a genuine case of wrong deposition, shall recommend such case to the Commissioner who after examination may grant early refund to the dealer. 
(Sanjay Malhotra) 
Commissioner 
Commercial Taxes, 
Rajasthan, Jaipur

RULES OF RVAT RETURN FILING AND LATE FEE

11. Amendment of rule 19.- in rule 19 of the said rules,

i) the existing sub-rule (2), shall be substituted by the following, namely:“ 

               (2) Every dealer shall submit return electronically through the official website of the department, unless otherwise  notified by the Commissioner. The return shall be digitally signed by the dealer or his business manager. However,  where the dealer has given his consent to use the official website for submitting return in the prescribed manner,   he may submit return without digital signature. However, for the period prior to 01.04.2014, if the dealer has failed  to furnish the signed copy of acknowledgement generated through the official website of the department, within the time prescribed under the rules which were in force at that time, the date of submission of signed copy of said acknowledgement shall be deemed to be the date of the filing of the return.
    

(ii) in existing sub-rule (4)- 

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

                 (ii) after the punctuation mark “:“, so substituted, the following proviso shall be added, namely.‘ Provided that in case dealer who is required to get his accounts audited under section 44AB of the Income Tax Act, 1961 (Central Act No. 43 of 1961), may submit return within nine months from the end of the relevant year.” 

(iii) in sub-rule (6), for the existing expression “ten months”, the expression “nine months” shall be substituted. 

(iv) the existing sub-rule (8), shall be substituted by the following, namely:“ 

                 "(8) Where a dealer discovers any omission or error in Form VAT-10 or Form VAT-10A or Form VAT-11 furnished by him, he may revise such return and furnish the revised return within nine months from the end of the relevant year but dealer cannot revise return after issue of any notice under section 25 or section 27, as the case may be, whichever is earlier. However, where any notice under sub-section (1) of section 24 has been issued, the dealer may furnish revised return in pursuance of the notice within such time as has been provided in the said notice.” 

(v) in sub-rule (9) for the existing expression “01.04.2011”, the expression “01.04.2014” shall be substituted. 

(vi) the existing sub-rule (10), shall be substituted by the following, namely: 

                      "(10) No return shall be entertained where the dealer has:-

                   i) not furnished the return(s) for the previous quarter(s) or year(s), as the case may be; or

                         (ii) failed to deposit due tax late fee and interest, if any, before furnishing the return(s).
                        (11) Where a dealer who had opted for, payment of tax in accordance with the provisions of sub-section (2) of sectIon 3 or payment of lump suni in lieu of tax in accordance with section 5, and opted out from the said option before the end of a year, such dealer shall submit the details of turnover from the beginning of year up to the date of opting out, in the return in form VAT-b pertaining to the quarter in which he opted out”

12. 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, be shall pay a late fee of 

          i) rupees twenty 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 

            (ii) 0.05% of the net tax payable per day, subject to a minimum of Rs. 50 per day and a maximum of Rs. 500 per day; 

Provided that the total late fee shall not exceed 10% of net tax payable for that quarter! year subject to a minimum of Rs. one thousand and a maximum of rupees twenty five thousand, in all other cases.” 

INPUT TAX CREDIT RULES OF RVAT RAJASTHAN

Amendment of rule 18.- In rule 18 of the said rules,

I)the existing sub-rule (1), shall be substituted by the following, namely:“
(1) The input tax credit shall be allowed on the basis of
original VAT invoice and where such invoice has been lost or destroyed, on the basis of duplicate copy thereof issued to him in accordance with sub-rule (4) of rule 38. However, claim of input tax credit of the additional tax deposited may be allowed on the basis of VAT invoice which has been issued subsequently in compliance of the decision of any competent court or authority, showing the tax at higher rate. The extent of input tax credit available to a registered dealer shall be equal to the amount of tax paid on purchases in the State as evident from the VAT invoice, subject to the following conditions:
i) that such dealer has maintained a true and correct separate account of his purchases against VAT invoices in Form VAT-07 and submits the summary thereof in Form VAT-07A, along with the return prescribed in rule 19.

(ii) that such dealer has maintained a true and correct separate account of his sales in Form VAT-08 and submits summary thereof In Form VAT-08 A, along with the return prescribed in rule 19.

(iii) that the amount of input tax credit for a tax period shall not be more than the amount verified in the manner notified under sub-section (2) of section 18 of the Act.

Note: In Form VAT-07, VAT-07A, VAT-08 and VAT-O8A, the VAT invoices shall be entered in the quarter in which the date of invoice falls, even if the receipt of goods is spread over to different quarters in a year or years.”

(II) in clause (1) of sub-rule (10), for the existing expression “to this effect, on a plain paper”, the expression In Form VAT- 06D electronically through the official web-site of the Department in the manner provided therein” shall be substituted.

RAJASTHAN VALUE ADDED TAX AMMENDMENT IN SCHEDULE IV

FINANCE DEPARTMENT
(TAX DIVISiON)
NOTIFICATION
Jalpur, July 14, 2014
S.035.-tn 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 amendments in Schedule IV appended to the said Act, with immediate effect, namely :-

AMENDM ENTS

In Schedule IV appended to the said Act,-

(I) the existing serial number 93 and entries thereto shall be deleted.

(ii) the existing serial number 105 and entries thereto shall be deemed to have been substituted,

 with effect from 01.04.2006, by the following, namely:

105.

Printing ink excluding cartridges but including toner,  aluminium plate, graphic art film and plaster film

5

Subject to provisions of section 97A of the Act

(iii) the existing serial number 126 and entries thereto shall be substituted by the following, namely:

126.

Spices (when sold in unmixed and in powder or in crushed or in paste form whether loose or in packages) including cumin seed, aniseed, turmeric, dry chillies, dhaniya, methi, ajwain, suwa, arnchoor, asaliya, kathodi, hing (Asafoetida) and sonth

5

Subject to provisions of section 97A of the Act

(iv) the existing serial number 126A and entries thereto shall be deleted.
(v) the existing serial number 137 and entries thereto shall be deemed to have been substituted, with effect from 01.04.2006, by the following. namely:

137

Tools include power tools and parts thereof

5

Subject to provisions of section 97A of the Act

 vi) the existing serial number 144 and entries thereto shall be deleted.

(vii) the existing serial number 193 and entries thereto shall be substituted by the following, namely: “

193.

Desert coolers, Room coolers and bodies 5 thereof

5

(viii) the existing serial number 201 and entries thereto shall be deemed to have been substituted, with effect from 01.04.2006, by the following, namely:-

201.

Stainless steel wire and stainless steel wire rod

5

Subject to provisions of section 97A of the Act

(ix) after the existing serial number 201 and entries thereto, the following new serial numbers and entries thereto shall be added, namely :-

202	Cooked food except when sold in the restaurants and hotels categorized as three star and above and heritage hotels categorized as ‘Classic’ and ‘Grand’ by Government of India or categorized as equivalent to the categories mentioned above, by a committee constituted for this purpose by the State Government	5
203.	All types of handicrafts including blue pottery and puppets having sale price more than Rs. 1000/- per item	5
204.	Tcxtile furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other than handloom furnishings	5
205.	Textile shining and suiting having sale price of more than Rs. 500/- per meter	5

(x) in Part-A (Goods under Category of IT Products), the existing serial number 5 and entries thereto shall be deleted.
[No.F. 12(59)FDITax/20l4-L3J
By order of the Governor,
(Adltya areek)
Joint Secretary to the Government