Download RVAT Form Vat- 07

Download RVAT FORM VAT- 07 : Purchase Register/ Statement of Purchases against VAT Invoices

As per RVAT Rule 18 Purchase Register against VAT Invoices

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).

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Download RVAT Form Vat-01

Download RVAT Form VAT-01 Application for Registration

As per Rajasthan Vat Rule 12 Application for Registration.

(1) An application for grant of registration certificate under the Act shall be submitted by a dealer, in duplicate, in Form VAT-01 completed in all respect along with the enclosures, to the Tax payer Service Office of the area or to the office of the authority competent to grant registration under subsection (1) of section 13.

(2) Save as provided in sub-rule (1) of rule 17, application for registration shall be submitted:

(i) within thirty days from the day on which he becomes liable under section 3 of the Act or within thirty days from the date of commencement of these rules, whichever is later; 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.

(3) The application for registration shall accompany,

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

(ii) 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;

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

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

(v) signed photo duly attested by a gazette 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.

(vi) copy of voter identification card or passport or Permanent Account Number or

driving license.

(vii) 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.

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Download RVAT Form Vat 01A

Application for e -Registration Form VAT-01 A

As per Rajasthan Vat Rule 12A Application for e-Registration

(1) Notwithstanding any thing contained in rule 12, an application for grant of registration certificateunder the Act may be submitted by a dealer electronically, in Form VAT-01A completed in all respect along with the scanned copy of Form VAT-01B, through the official web-site of the department to the office of the authority competent to grant registration under subsection

(1) of section 13 of the Act. Form VAT-01B shall be typed on non judicial Stamp paper of Rs. 10/ and shall be attested by a Notary Public. The duly signed photos attested by a Notary Public of proprietor / partners / directors / Karta /Trustees / Members of the governing body / authorized signatory, as the case may be, shall be affixed on it.

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Download RVAT From Vat – 41

Download Rajasthan RVAT FORM VAT – 41: Certificate of deduction at Source by Awarder

As per Rajasthan vat Rule 40(5): Information of a works contract and payment of tax relating thereto.

(1) Where any contractor enters into a contract with any awarder involving transfer of property in the goods (whether as goods or in some other form), in the course of execution of a works contract and the gross value of such contract exceeds rupees five lac, the awarder shall furnish within one month from the date of the contract, the particulars of the contract in Form VAT-40 to the Assistant Commissioner or the Commercial Taxes Officer of the area where the office of such awarder is situated, or to any authorized officer as the case may be, and shall also send a copy of Form VAT-40 to the assessing authority of the contractor.

(2) Where in case of a works contract, the awarder or any person authorized by him, is a Department of any Government, a corporation, a public undertaking, a cooperative society, a local body, a statutory body, an autonomous body, a trust or a private or public limited company, and is responsible for payment of any sum to a contractor for carrying out any works, such awarder or the authorized person shall, at the time of credit of such sum to the account of the contractor or at the time of making such payment by any mode, deduct an amount as may be notified by the State Government in lieu of tax and shall issue a certificate of deduction of tax to the contractor in Form VAT-41.

(3)(a) Blank Forms VAT-41 shall be obtained by the awarder from the Assistant Commissioner or the Commercial Taxes Officer of the area where the office of such awarder is situated, or from any other officer authorized by the Commissioner, as the case may be, on payment of rupees fifty for each book containing twenty five forms.

Explanation. The Assistant Commissioner, the Commercial Taxes Officer or any other Officer authorized by the Commissioner as the case may be, who issues the Form VAT- 41 shall be known as the issuing authorities.

(b) For obtaining blank Form VAT-41 the awarder shall apply to the issuing authority stating his requirement of such Form and shall furnish such other particulars, information, statements and documents as may be required by the issuing authority for his satisfaction about the bona fide use of such Forms issued to the applicant on previous occasions and the bona fide purpose of applicants present requirement of such Forms.

(4) A deduction made under sub-rule (2) shall be adjusted against the tax liability created at the time of the assessment of the contractor.

(5) (a) The amount in lieu of tax deducted in sub-rule (2) shall be deposited by the awarder through a challan in Form VAT-37 in the Government account within fifteen days of the close of the month of such deduction. A monthly statement in Form VAT-42, mentioning the details of tax deducted and deposits of each contractor along with the duplicate copy of “Form VAT-41” shall be furnished to the issuing authority accompanied with Part IV of the challan within one month from the date of such deposits.

(b) Where an awarder fails to furnish the monthly statement as mentioned in clause (a) above, the issuing authority after affording a reasonable opportunity of being heard, may impose penalty under section 64 of the Act.

(c) The issuing authority after receiving the duplicate copy of Form VAT-41 shall verify the correctness of the deposits, and shall send the same immediately to the assessing authority of the contractor.

(6) Where the amount is not deducted as prescribed in sub-rule (2), the awarder or the person authorized by him shall be liable to penalty as provided for in the Act. In such cases the contractor shall be liable to pay the said amount together with interest at the rate provided for in the Act from the date of the receipt of the payment in any form by him.

(7) Where the amount is not deductible from the amount of payment made to a contractor under these rules or under orders of a court, the contractor shall deposit such amount like any other dealer in accordance with the notification issued under section 20.

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Download RVAT Form Vat-01B

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Download RVAT Form Vat-02

Download RVAT Form VAT-02: Declaration of Business Manager

As per Rajasthan Vat Rule 13 Declaration of Business Manager

(1) Every dealer shall declare the name of his\ Business Manager(s) in Form VAT-02. In case of a dealer registered under the repealed Act, he shall submit such declaration within a period of sixty days of publication of these rules to the assessing authority and/or the authorized officer. The Commissioner may further extend this period for a maximum period of sixty days.

(2) Such declaration shall be signed by:

(a) Proprietor, in case of Proprietorship concern

(b) Managing Partner, in case of Partnership firm and where there is no Managing Partner, by any Partner

(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.

(3) In case of any change of Business Manager(s), the dealer shall inform his assessing authority and/or the authorized officer, with in fifteen days from the date of such change and shall submit duly filled in Form VAT-02.

(4) The Business Manager(s) so declared shall be deemed to be authorized to receive notice and other documents under the Act, and all acts done by the Business Manager(s) in the course of business shall be deemed to have been done by the dealer and the dealer shall be responsible for all act(s) done by his Business Manager(s) in the course of business.

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