Category: Rajasthan

Download RVAT FORM VAT-52: Receipt of the Goods seized while in movement

As per Rajasthan vat Rule 56 Delivery of documents and seizure of goods

Where the owner or a person duly authorized by such owner or the driver or the person in charge of the vehicle or carrier or of goods, as the case may be, does not produce or possess any document and declaration Form as specified in clause (b) of sub-section (2) of section 76 in respect of the goods in movement or the documents andthe declaration Forms produced appears to be false or forged, the assessing authorityor the officer authorized under sub-section (4) of section 76, may seize the goods and shall issue a receipt of the goods so seized in Form VAT-52.

Download RVAT FORM VAT – 50 STATEMENT OF INTER-STATE SALES

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.

The owner or a person duly authorised by such owner or the driver or the person Incharge of a vehicle or carrier or of goods, shall carry with him the documents specified in clause (b) of sub-section (2) of section 76 including declaration form prescribed in subrule

(1), in respect of the goods in movement and shall produce the same suo motu before the assessing authority or the officer authorised under sub-section (4) of section 76 at the time of inspection who shall retain the original portion of the declaration form and return the duplicate portion after signature and marking seal in token of having verified it, to the person producing it and such officer shall send the retained original portion of the declaration form to the assessing authority or the authorized officer.

Download RVAT Form VAT- 49A : DECLARATION FOR ARRYING GOODS OUTSIDE THE STATE BY REGISTERED DEALER

As per Rajasthan Vat rule 54Declaration 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.”

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.”

Download RVAT Form VAT – 48 STATEMENT OF IMPORT/USED

As per Rajasthan Vat Rule 19

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).

The registered dealer shall submit a statement of import of goods in Form VAT-48 along with the duplicate portions of Form VAT-47 and in case the original portion of the Form VAT-47 has not been retained by any officer mentioned in sub-rule (2), it shall also be furnished along with the duplicate portion of Form VAT-47 to the assessing authority or to the authorized officer along with the return.

Download RVAT Form VAT – 47a Declaration For Imports By Registered Dealer

As per Rajasthan Vat Rule 53 Declaration required to be carried with the goods in movement for import Within the State.-

(1) A registered dealer,

(i) who imports from any place outside the State, any taxable goods, as may be notified by the State Government, for sale; or

(ii) who receives any taxable goods as may be notified by the State Government, consigned to him from outside the State or by way of branch transfer/depot transfer/stock transfer; or

(iii) who intends to bring, import or otherwise receives any taxable goods as may be notified by the State Government, from outside the State for use, consumption, or disposal otherwise than by way of sale; shall furnish or cause to be furnished a declaration in Form VAT-47, 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. The counterfoil of the declaration Form shall be retained by such dealer and its portions marked as ‘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-47 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-47A, 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-47, 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-47 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.”

Download Rvat Form Vat – 47 Declaration For Imports By Registered Dealer

As per Rajasthan vat Rule 53 Declaration required to be carried with the goods in movement for import within the State.-

(1) A registered dealer,

(i) who imports from any place outside the State, any taxable goods, as may be notified by the State Government, for sale; or

(ii) who receives any taxable goods as may be notified by the State Government, consigned to him from outside the State or by way of branch transfer/depot transfer/stock transfer; or

(iii) who intends to bring, import or otherwise receives any taxable goods as may be notified by the State Government, from outside the State for use, consumption, or disposal otherwise than by way of sale; shall furnish or cause to be furnished a declaration in Form VAT-47, 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. The counterfoil of the

declaration Form shall be retained by such dealer and its portions marked as ‘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-47 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-47A, 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-47, 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-47 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.”

Download RVAT Form VAT – 46 : Seizure Memo

As per Rajasthan vat Rule 51 Procedure for search and seizure under section 75.

The accounts, registers, documents, goods and articles may be examined without calling witnesses by the officer empowered under section 75, but in the case of seizure thereof, the following procedure shall be adopted,-

(a) seizure shall be made in the presence of two witnesses.

(b) seizure memo shall be prepared by such officer in Form VAT-46 and reasons for seizure shall be recorded therein.

(c) seizure memo shall also contain the list of the accounts, registers, goods, articles and the documents seized.

(d) seizure memo shall be signed by the officer who effects seizure, by the dealer or his business manager or person in-charge of the business and by the witnesses.

(e) The officer making seizure shall tender one copy of the seizure memo to the dealer or his business manager or the person in-charge of the business premises, as a token of receipt, and one copy thereof shall be forwarded by him to the Commissioner within twenty four hours after such seizure is made.

Download RVAT FORM VAT-45-A: Statement of payment made electronically

As per Rajasthan vat Rule 39-A Electronic payment of tax, demand or other sum.-

Where the payment of tax, demand or other sum has been made electronically the authorised bank shall generate e-challan in Form VAT-37A through a computer network. “The authorised bank shall also forward a statement of such e-challan, on the same day, in part-A of forms VAT-45A to the concerned treasury of the State and a copy of such statement shall be forwarded to the Accountant General Rajasthan.” The date of payment for the purposes of these rules shall be the date of deposit generated on the e-challan in Form VAT-37A.”

Download RVAT Form VAT – 45 : tatement of Verification of Periodical Collection

As per Rajasthan Vat Rule 46 Verification of periodical collection.

In the last week of every month, the Assistant Commissioner or the Commercial Taxes Officer or any other officer who handles the collection of tax, shall prepare a statement in Form VAT-45 and shall forward it to the Treasury Officer for verification.

Where any discrepancy in Form VAT-45 is discovered by the Treasury Officer at the time of verification, he shall inform the officer concerned, who shall send the necessary records to the Treasury Officer for reconciliation of accounts.