Tag: Rajasthan Vat Forms in Excel Format

As per Rajasthan Vat Rule 21 Declaration of Purchases within the State for Export

(1) a dealer, who claims partial or full exemption from payment of tax on sale of goods;

(i) to another dealer in the state, shall furnish such declaration form/certificate required to be furnished under the relevant notification/rule prior to the date of filing of annual return or audit report, as the case may be”

(ii) in the course of export of those goods out of the territory of india within the meaning of sub-section (3) of section 5 of the central sales tax act, 1956 (act no. 74 of 1956), shall furnish a declaration in form vat-15 obtained from and duly filled and signed by the prior to the date of filing of annual return or audit report, as the case may be: provided that the commissioner on being satisfied and after recording reasons for doing so, may by notification in the official gazette, extend the period of furnishing such declaration form/certificate for a period not exceeding one year: “provided further that for the assessments completed up to march 31, 2011, the dealers may furnish declaration forms/certificates up to june 30, 2010

Download RVAT FORM VAT10: Quarterly Return

As per Rajasthan Vat Rule 19

(1) The return referred to in sub-section (1) of section 21 of the Act, shall be submitted by a dealer in Form VAT-10, VAT-10A and VAT-11, as the case may be.

(2) Every dealer shall submit return electronically through the official website, unless otherwise notified by the Commissioner. The return shall be digitally signed by the dealer or his business manager and in case it is not digitally signed, the dealer shall furnish, the acknowledgement generated through official website of the Department and shall be verified by himself or his business manager by affixing his signature on it, within fifteen days of the last date for filing of return (s), failure to do so shall be deemed to be a case of non filing of return (s).

(3) Where the amount of tax, interest or late fee, if any, is not paid electronically the dealer shall furnish the copy of challan in Form VAT-37, receipt in Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the assessing authority or the officer authorize by the Commissioner, within fifteen days of the last date for filing of such return(s).

(4) The return in Form VAT-11 shall be submitted, within Ninety days of the end of the relevant year, by the following class of dealer :

(a) who has opted for payment of tax under sub-section (2) of Section 3 ; or

(b) who exclusively deals in goods :

(i) which are exempted under the Act; or

(ii) on which option to pay tax in lump sum has been exercised under Section 5; or

(iii)which are taxable at first point in the series of sales and the goods have suffered tax at the said first point; or

(iv)which are taxable at maximum retail price under sub-section (7) of Section 4 and such goods have suffered tax at maximum retail price under the said sub-section; or

(v)which are exempted under sub-section (3) of Section 8 on the condition of payment of exemption fee; or

(vi) as may be notified by the Commissioner

(5)Return in Form VAT-10 shall be submitted by all dealers other than those enumerated in sub-rule (4) above, within forty five days of the end of the quarter, and shall a company.-

(a)Statement of purchases in Form VAT-07A;

(b)Statement of sales in Form VAT-08A;

Explanation: Quarter means the period of three months ending on 30th June, 30^th September, 31st December and 31st March and month shall mean calendar month

(6) Annual return in Form VAT-10A shall be submitted by all dealers covered under sub-rule (5) within nine months from the end of the relevant year.

(7) Where a dealer has more than one place of business, he shall include in the return, the turnover of the principle place of business as well as the turnover of all other places of business.

(8) Where a dealer discovers any omission or error in Form VAT-10 furnished by him, he may furnish revise return at any time prior to the date of filing annual return or audit report or on receipt of the notice under sub section (1) of Section 24, whichever is earlier.

(9) Notwithstanding any thing contained in sub-rule (1) to(7) above, the return(s)for the period prior to 01.4.2011 may be submitted in such manner and in such form which was in force for that period.”

“19A. Late fee.- where a dealer furnishes the return after the prescribed time , he shall

pay a late fee of –

(i)rupees one hundred per day for a period of first fifteen days and rupees five hundred per day thereafter, subject to a maximum of rupees fifty thousand or thirty percent of the tax assessed whichever is lower, in case he required to pay tax for each month or part thereof under section 20 of the Act; and

(ii) rupees fifty per day subject to maximum of rupees five thousand, in all other cases.

Download Form Vat-8A: Summary statement of sales against VAT invoice

As per Rajasthan vat rule 19

The return referred to in sub-section (1) of section 21 of the Act, shall be submitted by a dealer in Form VAT-10, VAT-10A and VAT-11, as the case may be.

(2) Every dealer shall submit return electronically through the official website, unless otherwise notified by the Commissioner. The return shall be digitally signed by the dealer or his business manager and in case it is not digitally signed, the dealer shall furnish, the acknowledgement generated through official website of the Department and shall be verified by himself or his business manager by affixing his signature on it, within fifteen days of the last date for filing of return (s), failure to do so shall be deemed to be a case of non filing of return (s).

(3) Where the amount of tax, interest or late fee, if any, is not paid electronically the dealer shall furnish the copy of challan in Form VAT-37, receipt in Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the assessing authority or the officer authorize by the Commissioner, within fifteen days of the last date for filing of such return(s).

(4) The return in Form VAT-11 shall be submitted, within Ninety days of the end of the relevant year, by the following class of dealer :

(a) who has opted for payment of tax under sub-section (2) of Section 3 ; or

(b) who exclusively deals in goods :

(i) which are exempted under the Act; or

(ii) on which option to pay tax in lump sum has been exercised under Section 5; or

(iii)which are taxable at first point in the series of sales and the goods have suffered tax at the said first point; or

(iv)which are taxable at maximum retail price under sub-section (7) of Section 4 and such goods have suffered tax at maximum retail price under the said sub-section; or

(v)which are exempted under sub-section (3) of Section 8 on the condition of payment of exemption fee; or

(vi) as may be notified by the Commissioner

(5)Return in Form VAT-10 shall be submitted by all dealers other than those enumerated in sub-rule (4) above, within forty five days of the end of the quarter, and shall a company.-

(a)Statement of purchases in Form VAT-07A;

(b)Statement of sales in Form VAT-08A; Explanation: Quarter means the period of three months ending on 30th June, 30^th September, 31st December and 31st March and month shall mean calendar month

(6) Annual return in Form VAT-10A shall be submitted by all dealers covered under sub-rule (5) within nine months from the end of the relevant year.

(7) Where a dealer has more than one place of business, he shall include in the return, the turnover of the principle place of business as well as the turnover of all other places of business.

(8) Where a dealer discovers any omission or error in Form VAT-10 furnished by him, he may furnish revise return at any time prior to the date of filing annual return or audit report or on receipt of the notice under sub-section (1) of Section 24, whichever is earlier.

(9) Notwithstanding any thing contained in sub-rule (1) to(7) above, the return(s)for the period prior to 01.4.2011 may be submitted in such manner and in such form which was in force for that period.”

“19A. Late fee.- where a dealer furnishes the return after the prescribed time , he shall pay a late fee of –

(i)rupees one hundred per day for a period of first fifteen days and rupees five hundred per day thereafter, subject to a maximum of rupees fifty thousand or thirty percent of the tax assessed

whichever is lower, in case he required to pay tax for eachmonth or part thereof under section 20 of the Act; and

(ii) rupees fifty per day subject to maximum of rupees five thousand, in all other cases.”

Download RVAT Form vat-11: Annual Return

As per RVAT Rule 19

Every dealer shall submit return electronically through the official website, unless otherwise notified by the commissioner. The return shall be digitally signed by the dealer or his business manager and in case it is not digitally signed, the dealer shall furnish, the acknowledgement generated through official website of the department and shall be verified by himself or his business manager by affixing his signature on it, within fifteen days of the last date for filing of return (s), failure to do so shall be deemed to be a case of non filing of return (s).

Download RVAT FORM VAT – 8 :RVT Sales Register

As per Rajasthan Vat Rule 18

The extent of input tax credit available to a registered dealer, for a tax period, shall be equal to the amount of tax paid on purchases in the State as evident from the 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, subject to the other provisions of this rule and the following conditions:-

(a) 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 return prescribed in Rule 19. The return referred to in sub-section (1) of section 21 of the Act, shall be submitted by a dealer in Form VAT-10, VAT-10A and VAT-11, as the case

may be.

Where the amount of tax, interest or late fee, if any, is not paid electronically the dealer shall furnish the copy of challan in Form VAT-37, receipt in Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the assessing authority or the officer authorize by the Commissioner, within fifteen days of the last date for filing of such return(s).

As per Rajasthan vat rule 19

The return referred to in sub-section (1) of section 21 of the Act, shall be submitted by a dealer in Form VAT-10, VAT-10A and VAT-11, as the case may be.

(2) Every dealer shall submit return electronically through the official website, unless otherwise notified by the Commissioner. The return shall be digitally signed by the dealer or his business manager and in case it is not digitally signed, the dealer shall furnish, the acknowledgement generated through official website of the Department and shall be verified by himself or his business manager by affixing his signature on it, within fifteen days of the last date for filing of return (s), failure to do so shall be deemed to be a case of non filing of return (s).

(3) Where the amount of tax, interest or late fee, if any, is not paid electronically the dealer shall furnish the copy of challan in Form VAT-37, receipt in Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the assessing authority or the officer authorize by the Commissioner, within fifteen days of the last date for filing of such return(s).

(4) The return in Form VAT-11 shall be submitted, within Ninety days of the end of the relevant year, by the following class of dealer :

(a) who has opted for payment of tax under sub-section (2) of Section 3 ; or

(b) who exclusively deals in goods :

(i) which are exempted under the Act; or

(ii) on which option to pay tax in lump sum has been exercised under Section 5; or

(iii)which are taxable at first point in the series of sales and the goods have suffered tax at the said first point; or

(iv)which are taxable at maximum retail price under sub-section (7) of Section 4 and such goods have suffered tax at maximum retail price under the said sub-section; or

(v)which are exempted under sub-section (3) of Section 8 on the condition of payment of exemption fee; or

(vi) as may be notified by the Commissioner

(5)Return in Form VAT-10 shall be submitted by all dealers other than those enumerated in sub-rule (4) above, within forty five days of the end of the quarter, and shall a company.-

(a)Statement of purchases in Form VAT-07A;

(b)Statement of sales in Form VAT-08A; Explanation: Quarter means the period of three months ending on 30th June, 30^th September, 31st December and 31st March and month shall mean calendar month

(6) Annual return in Form VAT-10A shall be submitted by all dealers covered under sub-rule (5) within nine months from the end of the relevant year.

(7) Where a dealer has more than one place of business, he shall include in the return, the turnover of the principle place of business as well as the turnover of all other places of business.

(8) Where a dealer discovers any omission or error in Form VAT-10 furnished by him, he may furnish revise return at any time prior to the date of filing annual return or audit report or on receipt of the notice under sub-section (1) of Section 24, whichever is earlier.

(9) Notwithstanding any thing contained in sub-rule (1) to(7) above, the return(s)for the period prior to 01.4.2011 may be submitted in such manner and in such form which was in force for that period.”

“19A. Late fee.- where a dealer furnishes the return after the prescribed time , he shall pay a late fee of –

(i)rupees one hundred per day for a period of first fifteen days and rupees five hundred per day thereafter, subject to a maximum of rupees fifty thousand or thirty percent of the tax assessed

whichever is lower, in case he required to pay tax for eachmonth or part thereof under section 20 of the Act; and

(ii) rupees fifty per day subject to maximum of rupees five thousand, in all other cases.”

Download RVAT FORM VAT- 05: Rajasthan Vat Amendment in the Registration Certificate

As per Rajasthan Vat Rule 16 Rajasthan Vat Registration Certificate

The authority competent to grant registration or the authorized officer, on receipt of an application in Form VAT-05 filed within the time provided in sub-section (1) of section 16 by the dealer for amendment in certificate of registration, shall after due enquiry, amend the certificate of registration within thirty days of receipt of such application and where such application is not disposed of within the said period, the same shall be deemed to have been accepted

As per Rajasthan Vat Rule-14 Registration Certificate

(1)(a) The authority competent to grant registration or the authorized officer shall, having satisfied that the application for registration is complete in all respect and is accompanied with the documents prescribed in sub-rule (3) of rule 12, issue the registration certificate in Form VAT-03 within twenty four hours of receipt of such application.

(2) The authority competent to grant registration or the authorized officer shall issue him a duplicate certificate of registration in Form VAT-03.

Download RVAT Form Vat 06: Application For Issuance Of Branch Certificate

As per RVAT Rule 16(2) Application For Issuance Of Branch Certificate Under RVAT

Where the dealer wishes to open branch(es), he shall apply in Form VAT-06 for issue of a branch certificate of registration to the authority competent to grant registration or the authorized officer. The authority competent to grant registration or the authorized officer shall issue him an amended certificate of registration in Form VAT-03 in the manner as prescribed in rule 14.

Download RVAT Form VAT- 04: Application for Issue of Duplicate Registration Certificate

As per Rajasthan Vat Rule 15(1) Issue of duplicate registration ertificate.

(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 or the authorized officer in Form VAT-04, along with proof of payment of a fee of rupees one hundred.