Tag: Rajasthan Vat Forms in Excel Format

Download RVAT FORM VAT – 23B Form for refund of amount to be reimbursed electronically

As per Rajasthan Vat Rule 27 Refund

Subject to the provisions of sub-section (2) of section 17, section 53 and section 54, the assessing authority or the authorised officer, after having verified the fact of deposit of such amount, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of an order passed by any competent officer, authority or court, such assessing authority or authorised officer, either suo motu or on an application made in this behalf in Form VAT-20 or VAT-21 or VAT-22 as the case may be, shall pass an order for refund within fifteen days of such assessment or receipt of such order or receipt of completed

application. Refund order shall be passed in favour of a dealer or a person who has account in a bank having core banking system (CBS) in Form VAT-23A, and in case of others in Form VAT-23.”

“(aa) Where order for refund has been issued in Form VAT-23A, the assessing authority or the authorised officer shall submit the same electronically to the Deputy Commissioner (Administration) within two days of passing of such order. The Deputy Commissioner (Administration) shall forward the same within two days of its receipt to an officer authorised by the Commissioner as the Central Refund Officer. The Central Refund Officer shall forward the details regarding refunds in Form VAT-23B digitally signed by him, within seven days to the bank specified by the Commissioner, and direct the bank to transfer the amount of refund into the account of the dealer mentioned in the

said Form and send a copy thereof to the Treasury Officer concerned.

(aaa) Where order for refund has been issued in Form VAT-23, the assessing authority or the authorised officer shall forward an advice to the Treasury Officer or Sub-Treasury Officer or the Manager of the Bank authorised to receive money on behalf of the State Government, in Form VAT-24.”

[“(aaaa)” Where the refund of tax, demand or other sum has been made electronically, the authorized bank shall forward a statement of such refunds, on the same day, in part-B of Form VAT-45A to the concerned treasury of the State and a copy of such statement shall be forwarded to the Accountant General Rajasthan.]

(b) Where a dealer desires the adjustment of the refund to be made under sub-clause

(a), against any amount payable by him, the assessing authority or the authorized officer, as the case may be, shall issue a refund adjustment order in Form VAT-25 authorizing him to deduct the amount refundable from the amount payable by him.

(2) Notwithstanding anything contained in sub-rule (1), where a demand is outstanding against a dealer or a person who is entitled to a refund, the assessing authority or the authorized officer shall suo motu issue a refund adjustment order in Form VAT-25 for adjusting the refund against such outstanding demand.

(3) No claim of refund shall be rejected without giving the dealer or the person claiming refund, an opportunity of being heard and without recording reasons in writing

Download RVAT Form VAT – 19: Application for Grant of Installments

As per Rajasthan Vat Rule 26 Grant of installments

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.

As per Rajasthan Vat Rule 28 Refund in case of export.

(1) A dealer, whose sales are in the course of export out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall submit an application in Form VAT-21 “after submission of return” in Form VAT-10, to the assessing authority or the authorized officer for claim of refund of input tax paid by him, and shall furnish

(a) certified copy of air consignment note/bill of lading/railway receipt or goods vehicle or postal receipt or any other documents in proof of export of goods across the customs frontier of India;

(b) duplicate copy of the sale invoice;

(c) certified copy of VAT invoice on basis of which refund of input tax is being claimed;

(d) an undertaking to the effect that in case of re-import of such goods, he will communicate within a period of one month from the date of re-import into India of such goods, to the assessing authority or any other officer authorized by the Commissioner in this behalf and shall repay, forthwith, the amount of refund granted to him on this account along with interest at such rate as may be notified under section 55 of the Act; and

(e) a certificate of an Accountant regarding the purchase and sale of goods and the correctness of claim of refund in Form VAT-26.

Explanation. The word “Accountant” shall have the same meaning as mentioned in

section 73.

(2) A dealer, whose sales are in the course of export 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 submit an application in Form VAT-21 “after submission of return”

in Form VAT-10 to the assessing authority or authorized officer for claim of refund of input tax paid by him, and shall furnish,

(a) attested copy of declaration Form VAT-15 or Form ‘H’ as the case may be;

(b) certified copy of air consignment note/bill of lading/railway receipt or goods vehicle or postal receipt or any other documents in proof of export of goods across the customs frontier of India;

(c) duplicate copy of the sale invoice;

(d) certified copy of purchase invoice on basis of which refund of input tax is being claimed;

(e) an undertaking of the exporter to the effect that in case of re-import of such goods, he will communicate within a period of one month from the date of reimport into India of such goods, to the selling dealer, to his assessing authority and the assessing authority or the authorized officer of the selling dealer; and an undertaking of the dealer claiming refund that on communication of re-import of such goods from the exporter, he shall repay, forthwith, the amount of refund granted to him on this account along with interest at such rate as may be notified by the State Government under section 55 of the Act; and

(f) certificate regarding the purchase and sale of goods and the correctness of claim of refund in Form VAT-26 of an Accountant.

Explanation. The word “Accountant” shall have the same meaning as mentioned in

section 73.

(3) On submission of the documents as mentioned in sub-rule (1) or (2), the assessing

authority or authorized officer, having been satisfied as to the correctness of documents

Download RVAT Form VAT – 18 Application for Stay of Recovery of Demand

As per Rajasthan Vat Rule 25 Application for Stay of recovery of demand.

An application for stay of recovery of demand shall be made before the Appellate authority in Form VAT-18.

Download RVAT FORM – 16 Application for obtaining declaration forms

As per Rule 21 Application for obtaining declaration forms

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.

Download RVAT FORM VAT – 20: Application for Refund

As per Rajasthan Vat Rule 27 Refund

(a) subject to the provisions of sub-section (2) of section 17, section 53 and section 54, the assessing authority or the authorised officer, after having verified the fact of deposit of such amount, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of an order passed by any competent officer, authority or court, such assessing authority or authorised officer, either suo motu or on an application made in this behalf in form vat-20 or vat-21 or vat-22 as the case may be, shall pass an order for refund within fifteen

days of such assessment or receipt of such order or receipt of completed application. refund order shall be passed in favour of a dealer or a person who has account in a bank having core banking system (cbs) in form vat-23a, and in case of others in form vat-23.”

“(aa) where order for refund has been issued in form vat-23a, the assessing authority or the authorised officer shall submit the same electronically to the deputy commissioner (administration) within two days of passing of such order. the deputy commissioner (administration) shall forward the same within two days of its receipt to an officer authorised by the commissioner as the central refund officer. the central refund officer shall forward the details regarding refunds in form vat-23b digitally signed by him, within seven days to the bank specified by the commissioner, and direct the bank to transfer the amount of refund into the account of the dealer mentioned in the said form and send a copy thereof to

the treasury officer concerned. (aaa) where order for refund has been issued in form vat-23, the assessing authority or the authorised officer shall forward an advice to the treasury

officer or sub-treasury officer or the manager of the bank authorised to receive money on behalf of the state government, in form vat-24.”

[“(aaaa)” where the refund of tax, demand or other sum has been made electronically,

the authorized bank shall forward a statement of such refunds, on the same day, in part-b

of form vat-45a to the concerned treasury of the state and a copy of such statement

shall be forwarded to the accountant general rajasthan.]

(b) where a dealer desires the adjustment of the refund to be made under sub-clause

(a), against any amount payable by him, the assessing authority or the authorized officer,

as the case may be, shall issue a refund adjustment order in form vat-25 authorizing

him to deduct the amount refundable from the amount payable by him.

(2) notwithstanding anything contained in sub-rule (1), where a demand is outstanding

against a dealer or a person who is entitled to a refund, the assessing authority or the

authorized officer shall suo motu issue a refund adjustment order in form vat-25 for

adjusting the refund against such outstanding demand.

(3) no claim of refund shall be rejected without giving the dealer or the person claiming

refund, an opportunity of being heard and without recording reasons in writing.

As per RVAT Rule 19 Returns.

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.

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, 30^th 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.

As per Rajasthan Vat Rule 20 Requisition of return from an unregistered dealer.

(1) The assessing authority or the authorized officer, may by a notice in Form VAT-14, require any unregistered dealer to furnish within the time specified in the notice, a return or returns in Form VAT-10 in respect of the period specified in the notice; however, such notice shall not be with respect to any period prior to five years from the date of issue of such notice.

(2) On the service of the notice under sub-rule (1), the dealer concerned shall file the return or returns as directed in the notice. If dealer fails to comply, the assessing authority or the authorized officer shall proceed to assess the dealer to the best of his judgment.

As per Rajasthan Vat rule 19 Information Of Branch Turnover

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.

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, 30^th 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.

Download RVAT Form VAT -12 : Sales Return Register

As per RVAT Rule 19 Sales Return Register

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.

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, 30^th 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.