Download RVAT Form VAT 49 DECLARATION FOR CARRYING OODS OUTSIDE THE STATE BY REGISTERED DEALER Original / Duplicate / Counter Foil
As Per Rajasthan Vat rule 54 Declaration required to be carried with the goods in movement for export out of Rajasthan or in the course of inter-State trade or commerce. –
“(1) A registered dealer who dispatches any taxable goods to a place outside the State,-
(i) for sale outside the State or by way of branch transfers/depot transfers/stock transfers, except the goods as may be notified by the State Government; or
(ii) in the course of inter-State trade or commerce, as may be notified by the State Government; or
(iii) in the course of export as defined in sub-section (3) of section 5 of the Central Sales Tax Act, 1956, as may be notified by the State Government; shall furnish or cause to be furnished declaration Form VAT-49 completely filled in all respect in ink and ensure that the value, date and month of use of such Form shall be punched at the specified place provided for in the Form. Such dealer shall retain the counterfoil of the Form VAT-49 with him and the portions
marked ‘Original’ and ‘Duplicate’ shall be carried with the goods in movement. However, where goods covered under single invoice are being carried in more than one vehicle, separate Form VAT-49 shall be accompanied with each of such vehicles along with photo copy of the original invoice and challan of the goods carried in the vehicle”.*
“Provided that subject to such conditions as may be specified by the Commissioner, a registered dealer may also furnish a declaration in Form VAT-49A, electronically through the official web-site of the Commercial Taxes Department of the State. The
declaration Form generated as ‘Original’ and ‘Duplicate’ shall be carried with the goods in movement. Where goods covered under single invoice are being carried in more than one vehicle, separate declaration Form shall be accompanied with each of such vehicles along with challan and photo copy of the original invoice of the goods carried in the vehicle. Provided further that a dealer may furnish the details of serial number of Form VAT-49, vehicle number, Invoice/Bill/Dispatch memo number with date and value of goods regarding the goods in movement either through Short Messaging Service
(S.M.S.) or through Interactive Voice Response System (I.V.R.S.), to the department on the telephone numbers allotted for this purpose through a pre intimated cellular phone before the goods enter into the territory of the State. On intimation of the aforesaid information the dealer shall receive an Identification number through S.M.S. on same
cellular phone. He shall also furnish or cause to be furnished the declaration Form
VAT-49 completed in all respect to his assessing authority by the next working day. The owner or a person duly authorised by such owner or the driver or the person in-charge of a vehicle or carrier or of goods in movement shall intimate the said Identification number to the assessing authority or the person authorised by the Commissioner at the time of checking of goods in movement, which shall be deemed to be prescribed form with goods in movement.”
