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.

Ecommerce site should submit form on rajtax.gov.in

Commissioner Commercial taxes department of rajasthan ने नोटीफिकेशन जारी करते हुए अब E-commerce companies के लिए विभाग में खरीद बिक्री की सूचना देना अनिवार्य कर दिया है . इसके लिए विभाग द्वार फॉर्म्स भी जारी किये गए हैं जिनमे भरकर विभाग की सूचना दी जा सकेगी. e-commerce companies के दिनोदिन बढ़ते हुए व्यापर को देखते हुए यह कदम उठाया गया है ताकि कर चोरी को रोका जा सके .  विभाग द्वारा जारी फॉर्म इस प्रकार हैं :

Form El-1
To be submitted by the person who effects the sale or causes to effects sale of goods within the state of Rajasthan where order for purchase of goods has been placed through electronic media.


Form EL-2
In case any person who transports recieves for transportation  or deliever goods in pursuance of sale or purchase effected within the state of Rajasthan through electronic media.

Form EL-3
In case any person who receives any amount in the connection with the goods sold or purchased within the state of Rajasthan through electronic media whether for himself or on behalf of the seller or the purchaser.

link to download official notification
http://rajtax.gov.in/vatweb//download/cir_noti/NOCC/EL123.pdf

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.)

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

LAST DATE IInd QUARTER 2014-15 RAJTAX.GOV.IN

Government of Rajasthan
Commercial Taxes Department
Notification

Jaipur, Dated: November 14. 2014

In exercise of the powers conferred by sub sub-section (3) of section 21 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), 1, Vaibhav Galriya, 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 quarterly return in Form VAT 10, for the second quarter of the year 2014-15, i.e; quarter ending on 30 September,2014, to be furnished by the class of dealers covered under sub-rule (5)(b) of rule 19 of the Rajasthan Value Added Tax Rules, 2006, up to November 30,2014.

[No. F26 (315) ACCT/MEA/2014/ 1450

Vaibhav Galriya
Commissioner
Commercial Taxes
Rajasthan. Jaipur.

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

Application For Registration rajtax.gov.in

How to get Duplicate Registration Certificate
“12. Application for Registration.-

(1)     An application for grant of registration shall be submitted by a dealer-

(I)            Within thirty days from the day on which he becomes liable to pay tax under sub-section (1) or (5) of section 3 of the Act; or

(ii) within thirty days from the day on which an order or intimation for the execution of a works contract is received by a works contractor and his turnover of the goods involved in the execution of such contract is likely to exceed the limits laid down in section 3 of the Act.

(2) For grant of registration certificate under the Act, the dealer shall apply in Form VAT-01 electronically through the official website of the department in the manner as provided therein. The dealer shall generate the acknowledgement through the official website of the department, attest it by affixing his signature on it, and submit the duly signed acknowledgement to the authority competent to grant registration along with the following documents, namely:

i) affidavit in Form VAT-01B;

(ii) declaration of business manager in Form VAT-02;

(iii) copy of partnership deed, if any, memorandum and articles of association of a company, deed of trust, registration and memorandum of association of society, certified by the applicant;

(iv) copy of resolution passed by Board of Directors, in case of a company and of governing body, in case of other entities, for authorization of a person to file the application for registration, certified by the applicant

(v) security required to be furnished as per section 15 of the Act in such form as prescribed in rule 77;

(vi) signed photo, duly attested by a gazetted officer or notary public, of:

a) proprietor, in case of Proprietorship concern:
(b) every Partner, in case of Partnership firm;
(c) Managing Director/Director or authorized signatory, in case of a Company;
(d) karta, in case of Hindu Undivided Family; or

(e) authorized signatory, in all other cases;

(vii) copy of permanent account number allotted by the income Tax Department;
(viii) copy of rent deed or rent receipt or electricity bill or telephone bill or water bill or  own property documents, in support of address proof; and
(ix) duly cancelled blank cheque.

(3) If details regarding permanent account number of business, information regarding bank account with IFSC Code of the Branch, Telephone Number / Mobile Number and E-mail ID are not furnished in the application form for grant of registration certificate in Form VAT-01 , it shall be deemed that application for grant of registration is not complete in all respect.”

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.