Legal Compliance Calendar for July Month-2016

Legal Compliance Calendar for July 2016: Every business consultant, business person and their legal and compliance department has to fulfill different regulatory filing on time. So to solve this problem we have compiled the different due date for legal filing under different act like Income Tax Act 1961, Service tax laws, Central Excise and Custom, Companies Act 2013, Provident Fund, Employee State Insurance Corporation or Value Added Tax i.e. different VAT Acts in India etc.

Income Tax Compliance for July 2016 

  1. 7th July – Due for payment of TDS/TCS for July’2016
  2. 31st July – Filling of TDS return for period April to June 2016 and TDS certificate has to been issued within 15 days of Filling of TDS return i.e. 15 August 2016. Previously due date for filling quarterly TDS return was 15 July.
  3. Due for Filling Annual Income Tax Return for Individual and HUF. Individual having only salary Income Tax can file ITR 1 and Business not under audit can file ITR 4S or  ITR 4 by 31 July 2016.

Rules and Guidelines for Income Tax Compliance 

A. For companies

  • TDS deducted during June 2016 due for payment on 07.07.16.
  • Filling of Quarterly TDS return by 31st July 2016.

B. For firm and individual covered under tax audits

  •  TDS deducted in June’ 2016 payment due on- 07.07.2016.
  • Filling of Quarterly TDS return by 31st July 2016.

Central Excise and Custom  Compliance for July 2016 

  1. 6th July- Due date for payment of excise for the month of June’2016
  2. 10th July – Last date for excise return for the month of June’2016 – Due Date for ER-1
  3. 20th July – Last date for excise return for the Quarter ending June’2016 i.e. April to June 2016 – Due Date for ER-1 for Excise registered units as Small Scale Industry

Rules and Guidelines for Central Excise Compliance 

  • Excise registered units as Small Scale Industry – Payment due date is 15th July 2016 and Return due date of 1st quarter ending 30th June 2016 is 20th July 2016 but Unit Registered as Non SSI units – Last date for payment for the month of June is 06.07.2016 and for return 10.07.2016

Service Tax Compliance for July 2016 

  1. 6th July- Due date for payment of service tax for the month of June’2016 for other than Individual, Partnership firm and HUF as they have deposit service tax on quarterly basis.i.e Companies has to deposit service tax on monthly basis in case
  2. 6th July 2016 – Due date for payment of service tax for the period April to June 2016 i.e. Quarter 1 of FY 2016-14 for Individual, Partnership firm and HUF as they have deposit service tax on quarterly basis.

VAT Tax Compliance for July 2016 

  1. 12th July – Last Date or Due Date of Payment of VAT Liability for June 2016 for business having turnover of more than Rs 200 cr in previous year under TNVAT (Tamil Nadu VAT)
  2. 14th July- Last date for payment of Rajasthan VAT liability for dealer covered under monthly tax liability.
  3. 14th July – Last date for Works Contract Tax TDS is for June 2016
  4. 15th July – Last for Monthly return for Composition Dealer under Karnataka VAT
  5. 15th July – Last date for TDS deposit for previous month under Delhi VAT
  6. 20th July – Last date for monthly return or statement for tax deducted at source under KVAT using VAT – 100, VAT – 110 , VAT – 125, VAT–126, VAT-127
  7. 20th July – Due Date or Last Date of Payment of VAT Liability for Month and Quarter ending June under UP VAT (Uttar Pradesh VAT rule 43)
  8. 20th July – Due Date for Payment of VAT Liability under Tamil Nadu VAT Act.
  9. 21st July -Last date for payment of Maharashtra VAT liability.
  10. 21st July – Last date for payment of Delhi VAT liability  for Month ending 30th June and for Quarter April to June 2016
  11. 21st July – Last date for payment of MVAT liability for Quarter 1 (April to June).
  12. 25th July – Last date for Filling of Delhi VAT return for Quarter ending June 2016
  13. 25th July – Last date of payment of VAT Liability under Bihar VAT Act
  14. 31st July – Last Date of Filling of Quarterly return under Bihar VAT Act
  15. 31st July – Last date of Filling Annual Return under Bihar VAT for Compounding Dealer

Provident Fund and ESIC Compliance for July 2016 

  1. 15th July – last date for payment of Provident fund liability, Due Date date for Provident fund Contribution, government has removed the grace period of 5 days from February 2016.
  2. 21st July- Last date for payment of ESIC liability for June 2016.
  3. 25th July- Last date for filing of PF return for the month of June

Summary Date-wise Compliance under different rules and regulation

  • 6th July- Due date for payment of excise and service tax for the month of June’2016
  • 7th July – Due for payment of TDS/TCS for June’2016
  • 10th July – Last date for excise return for the month of June’2016
  • 14th July- Last date for payment of RAJ VAT liability.
  • 14th July – Last date for WCT TDS is for June’2016
  • 15th July – last date for payment of Provident fund liability
  • 20th July – Different VAT return under Karnataka VAT
  • 21st July – MVAT last Date of Payment
  • 21st July- Last date for payment of ESIC liability for June 2016.
  • 25th July- Last date for filing of PF return for the month of June
  • 31st July- Last date for filing of Annual Income Tax return for Individual in ITR 1, ITR 4, ITR4S
  • 31st July – Last date for filling Quarterly TDS return under Income Tax.

Rajasthan VAT ACT 2003 :An Overview and Download

THE RAJASTHAN VALUE ADDED TAX ACT, 2003 has come into force on 30th March 2003 i.e. date when assent of the Governor was received. Value added tax is act  for levy of tax on sale or purchase of goods and to introduce value added system of taxation in the State of Rajasthan. Below Mention Act is updated till 8,March 2016 Last Budget of Rajasthan Government.

Summary of Rajasthan VAT 2003

Section 1 of RVAT Act 1. Short title, extent and commencement date for RVAT Act

Section 2 of the RVAT Act deals with different definition of the terms covered in the RVAT Act 2003. Important terms are 2(6) Meaning of Business , 2(10) Meaning of Term Contractor, 2(11) who is treated as Dealer or considered as dealer, 2(15) what do we mean by term Goods, 2(26) Place of Business and 2(35) & 2(36) definition of term sales and sales price and Most Sought after term works Contract is covered in section 2(44).

Section 3 of the RVAT Act deals with Incidence of tax i.e. who is liable to Rajasthan VAT. Importer of goods, manufacturer of goods with annual turnover of Rs 5 Lakhs and Trader of Goods having annual turnover exceeds Rs 10 lakhs. Also as per section 3(2) dealer having turnover of less than Rs 75 lakhs can opt for composition scheme and Turnover for composition scheme is calculated after deducting the turnover of goods covered in Schedule 1 of RVAT Act (Exempted Goods). Composition Scheme means that dealer will not charge VAT from customer/buyer but will pay specified percentage of turnover as fee in lieu of tax.

Section 4 of the RVAT Act deals with Levy of tax and its rate i.e. Taxable turnover is taxable at rates of VAT given in Schedule III to Schedule VI.

Section 5 of the RVAT Act deals with payment of lump sum in lieu of tax.

Section 6 of the RVAT Act deals with Levy of tax by weight, volume, measurement or unit on certain goods.

Section 7 deals with Levy of tax on livestock:  Tax shall be payable at such rate per head not exceeding five hundred rupees as may be notified.

Section 8 of RVAT Act Deals with taxation of Works Contract and Exemption of tax i.e. Exemption from Rajasthan VAT. Section 8(1) provides the list of goods covered under Schedule 1 which are exempted from Rajasthan VAT.Section 8(2) covers list of organisation to whom exemption form RVAT is given by the Government of Rajasthan. Exemption Scheme was given in Notification No 77 dated 11.08.2006 which has been amended Notification 3082 (F.12(101)FD/TAX/2011-59 Dated 13 August 2013 further Amended by Notification 3333 dated 09.03.2015 and last updated Notification for Amendment works Contract Exemption Fee is N.NO 3553 dated 08 March 2016.

Section 9 of RVAT Act deals with Bar against collection of tax when not payable i.e. Person not registered with Rajasthan Commercial Department under RVAT Act shall not collect any VAT from other person.

Section 10: Burden of proof i.e. its seller or purchasers liability to prove that particular Goods is not liable for VAT Tax.

Section 11 deals with Obligatory registration i.e. Who is required to register under VAT Every dealer liable to pay tax under sub–section (1) or (5) of section 3 shall get himself registered

Section 12 deal with Voluntary registration

Section 13: Authority competent to grant registration.

Section 14: Authorisation for collection of tax

Section 15 deals with Furnishing of security for registration. Security in the form of National Saving Certificate or in cash or in the form of three years bank guarantee of a nationalized bank of Rs 10,000/- for Small Scale Unit, Rs 15000/- for medium scale unit and Rs 25,000/- for Large Scale Unit (All for Manufacturing Concern). In case of Trading concern Rs 10,000/- and If Dealer is submitting initial security shall be in the form of surety of two dealers registered under this Act he is not required to submit bond or NSC. Dealer can give maximum surety of 4 concerns

Section 16: Amendment and cancellation of registration certificate Every change  there are 2 type of change 1. Change in Basic structure of Dealer 2. No Change is Basic Structure if any change effect the basic structure then dealer have to take New VAT registration e.g. such as, conversion of a proprietary concern into partnership firm or vice versa, dissolution of an existing firm and creation of new firm, formation of a firm into a company or vice versa, a fresh certificate of registration shall be required to be obtained by the dealer, in all other cases dealer is required to update VAT registration with 30 days from the date of change like addition or deletion of branch or change in address of registered office or addition of partner or addition of deletion of commodity or change in Name of business etc.

Section 17: how to Calculate Amount of  Tax payable by a dealer, Basic formula is

T = (O+R+P) – I
Where –
T is net tax payable;
O is amount of output tax;
R is amount of reverse tax;
P is the amount of tax payable under sub–section (2) of section 4; and
I is the amount of input tax.

Section 18: how to calculate Input Tax Credit, Input tax credit shall be allowed, to registered dealers on purchase of any taxable goods made within the State from a registered dealer for Sale but subject to conditions that where any goods purchased in the State are subsequently sold at subsidized price, the input tax allowable under this section in respect of such goods shall not exceed the output tax payable on such goods and no Input allowed for exempted goods.

Section 19: Input tax credit for stock on the date of commencement of this Act

Section 20: Payment of tax

Section 21 deals with Filing of return i.e. What are the different due dates for filling VAT returns under Rajasthan VAT and RVAT rules has provided the due date for RVAT return which are 45 days from the end of quarter for dealer who are liable to deposit tax on monthly basis i.e. Dealer liable to pay VAT of Rs 50,000/- for last financial year and 60 days from the end of the quarter for all the other VAT dealers.

Section 22: Assessment on failure to deposit tax or submit return or audit report

Section 23:  Self Assessment means dealer will be assessed based on the return filled by him.

Section 24: Dealer will be assessed based on the material available on record in case assesee officer not satisfied with the record available he can issue notice to dealer and dealer can file return or revise return and assessing officer can assesee best of his judgement, No assessment order under this section shall be passed after the expiry of two years from the end of the relevant year but Commissioner can extended the period of assessment and last date for assessment for FY 2013-14 is 31st July 2016.

Section 25 deals with  Assessment in case of avoidance or evasion of tax i.e. Dealer can be assessed for any period if assessee officer believes that dealer is trying evade tax but subject to condition that giving the dealer a reasonable opportunity of being heard. In case if tax is imposed under this section dealer has to deposit tax with 30 days of order.

Section 26: Escaped assessment means dealer escape the assessment due to non registration or under assessed.

Section 27: Audit of Dealer: Commissioner has reasons to believe that detail scrutiny of their business is necessary and No notice under sub–section (4) shall be issued after the expiry of five years, and no assessment under this section shall be made after the expiry of eight years, from the end of the relevant year.

Section 28: Assessment in case of a casual trader. Casual dealer will be assessed just after the transaction but no order or report can be made after the expiry of two years from the date of completion of the transaction.

Section 29:  Assessment in special cases. – (1) Minor and incapacitated person then tax will be recovered from guardian or trustee.

Section 30: Assessment of a dissolved firm

Section 31: Rounding–off of tax, interest and penalty rounded off to the nearest multiple of ten rupees

Section 32: Want of form not to affect proceedings.–

Section 33: Rectification of a mistake.No rectification under this section shall be made after the expiry of four years from the date of the order sought to be rectified.

Section 34: Reopening of ex–parte assessment

Section 35: Stay of proceeding.– No civil court or any other authority shall stay assessment proceedings purported to be initiated or already initiated under this Act.

Section 36: Determination of disputed questions

Section 37: Transfer of cases. A dealer may make an application on plain paper to the Commissioner to transfer any case under this Act from one officer or authority to other officer or authority on the following grounds, namely:– (a) Dispute of jurisdiction; or (b) Apprehension of miscarriage of justice; or (c) Business convenience.

Section 38: Liability for payment of tax or demand

Section 39: Liability of a surety.– The liability of a surety under this Act shall be co–extensive to the extent of the amount of security with that of the defaulting dealer and all the modes of recovery enforceable against the dealer shall be simultaneously enforceable against the surety.

Section 40: Liability of the representatives of a deceased person.–Representative of deceased person has to apply for VAT registration within 30 days of Death.

Section 41: Liability on dissolution, discontinuance or partition of business.

Section 42: Liability on transfer of business.–In case of transfer of business then the remaining unpaid at the time of the transfer, shall be payable by the transferee.

Section 43: Liability of principal and agent. Both Agent and Principal are jointly and severally liable to pay tax.

Section 44: Liability of firms and partners. All the partners are liable under the Act  for Tax.

Section 45: . Liability of Directors of a private company. Every person who was a director, at any time during the period for which the tax or other sums are due, shall be jointly and severally liable for the payment of such ta every person who was a director, at any time during the period for which the tax or other sums are due, shall be jointly and severally liable for the payment of such tax.

Section 46: Liability in case of amalgamation of companies

Section 47: Liability under this Act to be the first charge

Section 48: Certain transfers to be void.

Section 49: General mode of recovery. Any tax due shall be recoverable as an arrear of land revenue can be recovered by by attachment and sale of movable or immovable property of such dealer or person.

Section 50: Special mode of recovery. Tax can be recovered from any person from whom any amount is due or may become due to a dealer who has failed to pay due tax or other sum on demand by the assessing authority; or  any person who holds or may subsequently hold any money for or on account of such dealer.

Section 51: Power to reduce or waive interest and penalty in certain cases.If Commissioner is satisfied the dealer is under financial hardship and not is position to pay demand can wiase penalty or interest or both but only after recording reasons in writing.

Section 51A: Power of State Government to waive penalty and interest in certain cases

Section 51B:  Rebate of tax

Section 52: Power to write off demand.Writing off demand if its more than 10 year old and can’t be recovered as no property is available for attachment and demand has become irrecoverable.

Section 53: process of applying for refund

Section 54: Power to obtain security or withhold refund in certain cases.

Section 55: Interest on failure to pay tax or other sum payable.

Section 56: Penalty for not making application for registration is Rs 1000/-

Section 57: Penalty for failure to furnish security at the time of registration or additional security under section 15 then AO can impose penalty of Rs 2000/- and a further penalty of rupees twenty five for every day” till the requisite security or additional security is furnished.

Section 59: Penalty for not maintaining or keeping accounts “a sum not exceeding rupees five thousand and in case of continuing default a further penalty of rupees fifty for every day of such continuance.”

Section 60: Forfeiture and penalty for unauthorised collection of tax by unregistered dealer or excess collection by dealer then penalty in addition to tax collected will be a penalty equal to double the amount of tax which has been so collected by him.

Section 61: Penalty for avoidance or evasion of tax.–Penalty in addition to tax payable by him under this Act, a sum equal to two times the amount of tax avoided or evaded.

Section 62: Penalty for not furnishing statistics  “shall pay by way of penalty, a sum not exceeding rupees one thousand

Section 63: . Penalty on awarders. Where an awarder of a works contract, fails to deduct the amount in lieu of tax from the bill of a contractor as prescribed, or after having deducted such amount from such bill does not deposit the same in the prescribed manner and time, he shall be liable to pay tax deducted by him and a penalty for each violation, “which may extend upto rupees one thousand in the case of non–deduction, and a penalty at the rate of two percent per month on the amount so deducted” but not deposited for the period during which such default continues.

Section 64: Penalty for other violations

Section 65: Opportunity before imposition of penalty.– No penalty under this Act shall be imposed unless a reasonable opportunity of being heard is afforded to the dealer or the person concerned.

Section 66: Time limit for imposition of penalty or levy of interest. No order for imposition of penalty after expiry of two years from the end of the year in which the relevant assessment or rectification order is passed.

Section 67: Prosecution for offence

Section 68: Composition of offences.

Section 69: Penalty or composition under this Act not to interfere with punishment under other law.

Section 70: Investigation of offence

Section 71:  Accounts to be maintained by a dealer. Dealer should maintain record through which the value and quantity of the goods received, manufactured, sold or otherwise disposed of or held in stock by him can be calculated

Section 72:  Registered dealers to issue VAT invoice.

Section 73:  Audit of accounts. Every Dealer other than who opt for payment under section 3(2) or under section 5 or who efiles the VAT return. which makes Audit section irrelevant as all the dealers registered under Rajasthan VAT are required to e-file VAT return.

Section 74: Dealer to declare the name of his business manager in FORM VAT 02

Section 75: Power of entry, inspection and seizure of accounts and goods.

Section 76: Establishment of check–post or barrier and inspection of goods while in movement.

Section 77:Establishment of check–post on contract basis.

Section 78: Transit of goods by road through the State and issue of transit pass. shall make an order that notwithstanding anything contained in this Act, Where such owner, driver or person incharge fails to deliver such transit pass in respect of any goods such owner, driver or person incharge shall pay tax on such sale together with the penalty equal to double the amount of such tax. Transit Pass in FORM 47A. Rajasthan State Government has  specified the list of Goods for which transit passed is required.Form VAT 47A can be generated online through Rajtax Portal.

Section 79:  Import of goods into the State or export of goods outside the State.

Section 80: Liability to (“xxx”) furnish information by certain agent

Section 80A:  Liability to furnish information by certain persons

Section 81: Special provisions relating to under–billing. where AO believes that goods are under valued then he may seized the goods and impose the addition amount tax and impose penalty equal such additional VAT tax.

Section 82:  Appeal to the appellate authority. Appeal to be presented with 60 days of date of communication of such order.

Section 83:  Appeal to the Tax Board

Section 84: Revision to the High Court

Section 85: Revision to the Commissioner

Section 86:  No appeal or revision in certain cases. Dealer cannot file appeal or revision under section 82, 83,84 and section 85 for matter related to notice or summons issued for assessment, direction to maintain certain accounts or furnish certain information, statement, statistics or return; an order for impounding, seizure or retention of accounts, registers or documents etc.

Section 87: Persons appointed under this Act to be public servants

Section 88: Constitution of the Rajasthan Tax Board

Section 89: Indemnity.– No suit, prosecution or other legal proceeding shall lie against any officer or official of the State Government for anything which is done or intended to be done under this Act or the rules made thereunder in good faith.

Secion 90: Bar to proceedings except as provided in this Act.– No assessment made and no order passed by any officer appointed or authority constituted under this Act, shall be called into question, except as provided in this Act.

Section 91; General powers of the Commissioner

Section 92: Power to enforce evidence.

Section 93: Power to seek assistance from police officer or other officer.–

Section 94: Disclosure of information relating to a dealer.– (1) Where any information about the registration, returns and assessment or matters incidental thereto, of a dealer is required– (a) by a court in connection with any proceeding before it; or (b) by a police officer in connection with any investigation of a case; or (c) by any Government department for an

Section 95: Automation

Section 97: Court fees payable under this Act.– (1) Notwithstanding anything contained in any other law for the time being in force, all applications, appeals and other proceedings under this Act shall require court fee stamps of such value as may be prescribed. (2) The State Government shall be exempted from court fee leviable under this Act and the rules made there under. “

Section 97A: No refund etc. in case of retrospective exemption.In case any change giving retrospective exemption to dealer and he has collected VAT tax then has to deposit that sum with Rajasthan State Government and if already deposited no refund will be issued.

Section 97B: Delegation of powers.- The State Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by an assessing authority under this Act may be exercised by such officer of the State Government, as may be specified in the notification.”

Section 98: Power to remove difficulties. – (1) Where any difficulty arises in giving effect to the provisions of this Act, the State Government may, by notification make such orders not inconsistent with this Act, as may appear to be necessary or expedient for removing the difficulty. (2) No order under sub–section (1) shall be made after the expiration of three years from the date of commencement of this Act. (3) Every order made under sub–section (1) shall be laid before the House of the State Legislature.

Section 99: Power to make rules.–All rules made under this Act, shall be laid, for a period of not less than fourteen days which may be comprised in one session or in two successive sessions and if before the expiry of the sessions in which they are so laid or in the session immediately following the House of the State Legislature makes any modification in any of such rules or resolves that any such rules should not be made, such rules shall thereafter have effect only in such modified form or be of no effect, as the case may be, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done there under.

 Section 100: Repeal and savings.

DOWNLOAD PDF RAJASTHAN VALUE ADDED ACT 2003

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Rajasthan Value Added Tax PAN Based Dealer Integration: Correction of Dealer PAN Number

Rajasthan Value Added Tax (RVAT) Commercial Taxes Department has decided to integrate & Correct the dealer PAN Data with the Data based of Income tax Department. Rajasthan Government has started the preparation for implementation of Goods & Service Tax Act (GST ACT) from 1st April 2016 and in the process RVAT Department has issued the Notice to all the dealer that they have to correct their Details given at the time of registration and details should with the PAN Database of Income Tax Department. Dealer has to submit online Application in VAT 05 FORM for PAN Verification of Dealer

Details in FROM RVAT 05

TIN of the Dealer: Fixed

Status of PAN: Applicant/Business Name Mismatch in CBDT

Name as Printed on PAN Card (as per CBDT System): FIXED

Dealer Details

Proprietor Name: Dealer has to fill the Name as Printed on PAN Card

Firm Name: As per Dealer Registration Certificate

PAN No.: FIXED

Constitution of Business: Select Option (Individual/HUF/FIRM/COMPANY/TRUST)

Email: Fill Your Current Active Email id

Phone : Fill Your Current Active Mobile /Landline No.

 

Know Rajasthan VAT TIN Dealer Details Search by Name or TIN Number

Search, Verify and know Rajasthan VAT Dealers TIN Details by Name or registered TIN Number. First 2 digit codes for Rajasthan State VAT TIN is 08, so all the Rajasthan State registered Dealer will have 08 as their starting two digit.  As per the VAT rule dealer can have single VAT TIN Number in his name.  This VAT TIN Number will remain same for CST registration. Now you can check Dealer details for ajmer, alwar, banswara, baran, barmer, bharatpur, bhilwara, bikaner, bundi, chittoragarh, churu, dausa, dholpur, dungarpur, Hanumangarah, jaipur, jaisalmer, jalor, jhalawar, jhunjhunu, jodhpur, karauli, kota, nagaur, pali, pratapgarh, rajsamand, sawai madhopur, sikar, sirohi, sri ganganagar, tonk, udaipur for Rajasthan state.

Following Details for the Dealer will be generated for the given TIN Number

TIN Number of the Dealer
Location ( Zone-Circle-Ward)
Firm Name (Name of the Rajasthan Dealer)
Firm Address (Rajasthan Dealer Address)
Tax Type: VAT/CST
Status: Active/Cancelled

Search Rajasthan State VAT TIN Details by TIN Number and Search Rajasthan State VAT TIN Details by Dealer Name

Rajasthan VAT TIN Details and TIN No Search by name

I

Download RVAT Form Vat-67

Download RVAT FORM VAT-67 Tax Clearance Certificate

As per R VAT Rule 79 Issue of tax clearance certificate.

An application for tax clearance certificate by a registered dealer shall be made to the assessing authority or to an authorized officer on a plain paper mentioning the purpose of obtaining such certificate and a tax clearance certificate shall be issued to him in Form VAT-67 which shall be valid up to the date mentioned therein.

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Download RVAT Form Vat 66

Download R VAT FORM VAT 66 Application for disclosure of information relating to a dealer

As per R vat Rule 78 Disclosure of information relating to a dealer.

Application for disclosure of information relating to a dealer, under sub-section (2) of section 94, shall be made by the applicant before the Commissioner in Form VAT-66 accompanied with the proof of payment of a fee of rupees one hundred, mentioning therein the particulars of information and purpose for which information is required.

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Download RVAT Form Vat – 65

Download RVAT FORM VAT – 65 Indemnity bond

As per R Vat Rule 21(8) Declaration forms.

[(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″*]

(2) Blank declaration Forms VAT-15 shall be obtained from the authorized officer on payment in Government Treasury, authorized bank or the office of the authorized officer, a sum of rupees fifty for each book containing twenty five declaration forms.

(3) For obtaining any declaration forms referred to in sub rule (1), the registered dealer shall apply in Form VAT-16 to the authorized officer stating his requirement of such forms and shall furnish such other particulars, statements, information and documents as the said authority may require for his satisfaction about the bona fide use of such forms issued to the applicant on previous occasions and the bona fide purpose of the applicant’s present requirement of such forms.

(4) (a) If the applicant is found to have failed to comply with an order demanding initial or additional security under section 15, the authorized officer may reject the application.

(b) The authorized officer may, for reasons to be recorded in writing, reject the application of the applicant, on being satisfied that he has not made proper use of such forms previously issued to him or that he does not require the forms applied for.

(c) The authorized officer shall withhold the issue of declaration forms to the

applicant if he has defaulted, –

(i) in making payment of any outstanding demand; or

(ii) in paying tax under the provisions of section 20; or

(iii) in furnishing any return or returns in accordance with the provisions of section 21 and rule 19 of these Rules;

till such time as the defaults referred to in sub-clauses (i), (ii) and (iii) are removed or made good; however, where the said authority in a particular case is satisfied that the interest of the State revenue so requires, it/he may, instead of withholding the declaration forms, issue such forms in such numbers and subject to such conditions and restrictions as may be considered reasonable.

(d) Where the authorized officer does not proceed under clauses (a), (b) and (c), it shall issue the requisite number of declaration forms to the applicant or such lesser number of declaration forms which in his opinion, could satisfy the reasonable requirements of the applicant.

(5) All declaration forms shall be authenticated by the authorized officer with the seal of the office of issue, registration number and name of the dealer, date of issue and the period of its validity, while issuing the said forms to the dealer, and such forms shall remain valid for two years from the date of issue or for such further extended period of one year, as may be permitted by the authorized officer.

(6) No registered dealers to whom declaration forms are issued by the authorized officer

shall either directly or otherwise, transfer the same to any other person.

(7) Every registered dealer shall keep the declaration forms received by him in safe custody and shall be personally responsible for the loss of Government revenue, if any, directly or indirectly from any theft, loss or destruction thereof. If any such form is stolen, lost or destroyed, the dealer shall immediately report the fact to his assessing authority or the authorized officer and shall issue public notice of theft, loss or destruction, and take such further action as directed by the assessing authority or the authorized officer.

(8) The dealer who reports theft, loss or destruction from his custody of any blank or duly completed form, shall be required to furnish security by way of an indemnity bond in Form VAT-65 against any possible misuse of the form; and when any form duly completed and signed is reported to have been stolen, lost or destroyed while in transit between the purchasing dealer and the selling dealer or between the selling dealer and the assessing authority, the purchasing dealer or the selling dealer, as the case may be, shall be required to furnish an indemnity bond as aforesaid.

(9) Where an indemnity bond under sub-rule (8) is to be furnished by the selling dealer, it shall be of such amount having regard to the circumstances of the case, as may be required by the assessing authority within such period as may be specified.

(10) Before furnishing of a declaration form to the selling dealer, the purchasing dealer or his business manager or any person specifically authorized by him in this behalf shall fill in all the required particulars in the form and shall also affix his signature in the space provided in the form for the purpose. Thereafter, the purchasing dealer shall retain the counterfoil of the form and the other two portions marked “original” and “duplicate” shall be handed over by him to the selling dealer.

(11) No purchasing dealer shall furnish and no selling dealer shall accept a declaration

form, which is,

(i) forged or fake, or not obtained under sub-rule (2); or

(ii) time-barred for being used under sub-rule (5); or

(iii) reported stolen, lost or destroyed under sub-rule (7); or

(iv) declared obsolete and/or invalid by the Commissioner under sub-rule (14).

(12) Any unused declaration form or forms remaining in stock with a registered dealer on

the permanent discontinuance or closure of his business shall be surrendered by him to

his assessing authority within a period of 30 days from the date of such discontinuance or

closure.

(13) Where both the foils “original” and “duplicate” of a declaration form are lost, the selling dealer may obtain a duplicate declaration form from the purchasing dealer and the purchasing dealer shall record the following certificate thereon in red ink duly signed by him:

“I hereby declare that this is the duplicate of declaration form No……. signed on

……….. and issued to M/s……… on (date) ………

(Signature of the issuing/purchasing dealer)”

(14) The Commissioner may, by notification in the Official Gazette, declare that forms of

a particular series, design or colour shall be deemed obsolete and/or invalid for use with effect from such date as may be specified in the notification.

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Download RVAT Form Vat – 64

Download RVAT Form VAT – 64 Surety Bond

As per Rajasthan Vat Rule 26 Grant of installments.

(1) An application for grant of installments shall be submitted in Form VAT-19 before the concerned officer as mentioned in sub-rule (2) and (3).

(2) Where a dealer or person is not in a position to make payment of the demand outstanding against him under an order passed under the repealed Act or under this Act or under the Central Sales Tax Act, 1956, installments under sub-section (5) of section 38, may be granted to such dealer or person for a period not exceeding twelve months from the date of such order,

(a) by the Assistant Commercial Taxes Officer, in case the demand does not exceed

rupees fifty thousand; and

(b) by the Assistant Commissioner or Commercial Taxes Officer, as the case may be,

in case the demand does not exceed rupees two lacs.

(3) Where the amount of the demand exceeds the limits specified in clauses (a) and (b) of sub-rule (2) or the period of twelve months is found insufficient in view of the circumstances of the case, prior permission in writing shall be required,

(i) from the Assistant Commissioner or Commercial Taxes Officer having jurisdiction, if the amount of such demand exceeds rupees fifty thousand but does not exceed rupees two lacs;

(ii) from the Deputy Commissioner (Administration) having jurisdiction, if the amount of such demand exceeds rupees two lacs but does not exceed rupees ten lacs and/or the proposed period of instalments does not exceed twenty four months; and

(iii)from the Commissioner, if the amount of such demand exceeds rupees ten lacs and/or the proposed period of instalments does not exceed thirty six months.

(4) Where payment of any demand is postponed by installments, in sub-rules (2) and (3) beyond a period of one month, the dealer shall be required to furnish a surety bond, acceptable to the assessing authority or the officer authorized by the Commissioner, in Form VAT-64 executed with two sureties, for the purpose of ensuring such payment.

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Download RVAT Form Vat – 63

Download RVAT FORM VAT – 63: Statement to be submitted by Clearing or Forwarding Agent

As per Rajasthan Rule 75 Furnishing of information by a clearing or forwarding agent

On being permitted by the commissioner, any officer not below the rank of Commercial taxes Officer may require information from any clearing or forwarding agent who in the course of his business renders his service for booking or taking delivery of any consignment of goods liable to tax handles any document of title relating to liable to tax in rorm VA-63.”

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Download RVAT Form Vat – 63

Download RVAT FORM 63: Monthly Statement submitted by Clearing or Forwarding Agent

As per Rajasthan Vat Rule 75 Furnishing of information by a clearing or forwarding agent.-

On being permitted by the commissioner, any officer not below the rank of Commercial taxes Officer may require information from any clearing or forwarding agent who in the course of his business renders his service for booking or taking delivery of any consignment of goods liable to tax handles any document of title relating to liable to tax in rorm VA-63.”

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