Download RVAT Form Vat-07A

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, 30th 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.”

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