Adhaar Card Is Mandatory for var registration

Finance Department of Government of Rajasthan issued a notification regarding changes in VAT-01 registration for new TIN number. From 20 -may- 2016 ADHAAR CARD is mandatory in e-registration. Adhar card copy of proprietor is required in case of proprietorship firm and adhaar card or unique id is required of authorised signatory in case of Company/HUF/partnership firm.

Rajasthan Vat Rate Increased from 5 to 5.5 percent

राजस्थान सरकार ने वैट की दर 5%  से बढाकर की 5.5%

Notification as on finance department website

In schedule IV appended to the said act-

(i)                  For the existing expression “ Goods taxable at 5%” the shall be substituted;

(ii)                In column number three, for the existing expression “5” wherever occurring , the expression “5.5” shall be substituted

(iii)               In column number 3 of Part-A GOODS UNDER CATEGORY OF IT PRODUCTS, for the existing expression “5” wherever occurring, the expression “5.5” shall be substituted; and

(iv)              In column number 3 of Part-B GOODS UNDER CATEGORY OF INDUSTRIAL UNITS, for the existing expression “5” wherever occurring, the expression “5.5” shall be substituted;

Source:http://finance.rajasthan.gov.in
more amendments related tax rate in different cases

1	Amendment in No. F.12(75) FD / Tax / 2015-60 dated 21-07-2015 regarding Sale of food cooked served in basic heritage hotels	F.12(42)FD/Tax/2010-134	01-Feb-2016
2	Amendment in No. F.12(23) FD / Tax / 2015-196 dated 09-03-2015 regarding Sale of aviation turbine fuel for HUB	F.12(42)FD/Tax/2010-133	01-Feb-2016
3	Amendment in No. F.12(15) FD / Tax / 12-118 dated 26-03-2012 regarding Sale of wood glue for manufacturing of handicrafts	F.12(42)FD/Tax/2010-132	01-Feb-2016
4	Amendment in No. F.12(40) FD / Tax / 2010-59 dated 11-10-2011 regarding Purchase of bus bodies by RSRTC	F.12(42)FD/Tax/2010-131	01-Feb-2016
5	Amendment in No. F.12(25) FD / Tax / 11-139 dated 09-03-2011 regarding Sale of cooked food and edible preparations by an outdoor caterer	F.12(42)FD/Tax/2010-130	01-Feb-2016
6	Amendment in No. F.12(25) FD / Tax / 11-138 dated 09-03-2011 regarding Purchase of molasses by manufactures of cattle feed	F.12(42)FD/Tax/2010-129	01-Feb-2016
7	Amendment in No. F.12(84) FD / Tax / 2009-45 dated 30-07-2009 regarding Timber of babul, mango, sheesham chandan, kadamb kern for registered manufactures of handicrafts	F.12(42)FD/Tax/2010-128	01-Feb-2016
8	Amendment in No. F.12(84) FD / Tax / 2009-11 dated 08-07-2009 regarding Registered dealers for laboratory equipments when sold to school	F.12(42)FD/Tax/2010-127	01-Feb-2016
9	Amendment in No. F.12(33) FD / Tax / 08-80 dated 10-11-2008 regarding Oil companies for inter company for purchases of HSD/LSD and petrol	F.12(42)FD/Tax/2010-126	01-Feb-2016
10	Amendment in No. F.12(15) FD / Tax / 2008-Pt-54 dated 27-08-2008 regarding Manufacturing registered dealers for purchase of capital goods, there parts and accessories	F.12(42)FD/Tax/2010-125	01-Feb-2016
11	Amendment in No. F.12(63) FD / Tax / 2005-27 dated 28-04-2006 regarding RRVUL, RRVPL, AVVNL, JVVNL	F.12(42)FD/Tax/2010-124	01-Feb-2016
12	Amendment in Schedule- IV of RVAT Act 2003 regarding change of rate of tax from 5% to 5.5%	F.12(42)FD/Tax/2010-123	01-Feb-2016

Notification for amendment in VAT Schedule - VI regarding VAT rate of petrol and diesel

Rajasthan Government Increased Tax Rates on Petrol and diesel by 4 percent vat

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

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

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

Stamp Duty Chargeable on Categories of Lease Deed

FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, July 14, 2S14
S.O.78.-In exercise of the powers conferred by sub-secüon (I) of section 9 of the Rajasthan Stamp Act, l99 (Act No. 14 of 1999) and In supcrsession of this department’s Notificalion No. F.4(4)FDfTax/2003-223 dated 5.3.2003, the State Government being of the opinion that it is expedient in public interest so to do, hereby orders that the stamp duty chargeable on categories of lease deed specified in column 2 of table given below shall be reduced and charged at the rates specified in column number 3 of the said table against each of them:

. No.	Description of lease	Rate of stamp duly 3
	2
I.	Where by such lease the rent is fixed and no premium is paid or delivered i) Where the lease purports to be for a term of less than one year.
0.5% of the whole amount of rent payable under such lease subject Lo minimum of Rs.500/-.
	(ii) Where the lease purports to be for a term of one year or above and upLo ten years.	One percent on the amount of average rent of two years.
2.	- Where the lease is granted for a fine or premium or for money advanced or development charges advanced or securities charges advanced in addition to the rent reserved but such money advanced or development charges advanced or securtues charges advanced is refundable and the lease purports to be for a term of upto ten years.	(i) in case of leases of residential properties- 0.5% of the rent for the entire period subject to minimum of rupees 1000. (ii) in case of leases of other than residential properties- 1% of the rent for the entire period subject to minimum of rupees 5000.
3.	Where the lease is granted for a fine or premium or for money advanced or development charges advanced or securities charges advanced in addition to the rent reserved but such money advanced or development charges advanced or securities charges advanced is non refundable and	(i) in case of leases of residential properties. 0.5% of the rent for the entire period and amount of fine or premium or for money advanced or development charges advanced or securities charges advanced subject to minimum of rupees 2000. (ii) in case of leases of...other than I

[No.F.4( I 5)FDITaxI2O 14-56] Dy order of the Governor,
(Apoo
Deputy Secretary the Government

the lease purports to be for a term	residential properties- 1% of the
of upto ten eais.	rent for the entire period and
	amount of fine or premium or for
	money advanced or development
	charges advanced or securities
	charges advanced subject to
	minimum of rupees 7000.