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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Download RVAT Form Vat- 62

Download RVAT FORM VAT- 62: Registration Certificate for Clearing or Forwarding Agent

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 taxhandles any document of title relating to liable to tax in Form VAT-63.”

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Download RVAT Form Vat-61

Download RVAT Form VAT-61: Application for Registration Certificate 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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Download RVAT Form Vat 60

Download RVAT FORM VAT 60: Application for composition of offence

As per Rajasthan Vat Rule 74 Procedure for composition of offences.

For composition of offence under subsection

(1) of section 68, application shall be submitted in Form VAT-60 to the Deputy Commissioner (Administration) having jurisdiction.

(2) On receipt of such application, the Deputy Commissioner (Administration) after conducting such enquiry as he may deem appropriate, direct by an order in writing, such dealer or person to pay, such composition amount as may be determined by him, in the specified period, failure to do so will result in cancellation of such composition order, on expiry of the specified period.

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Download RVAT Form Vat – 59

Download RVAT Form VAT – 59 Application for determination of disputed question.

As per Rajasthan Vat Rule 73 Application for determination of disputed question.

An application for determination of disputed question under subsection (1) of section 36 shall be submitted before the Commissioner in Form VAT-59 and shall be accompanied by the proof of payment of a fee of rupees one hundred.

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