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The Rajasthan Value Added Tax Act, 2025

The Rajasthan Value Added Tax Act, 2025

Tax202551 sections

The Rajasthan Value Added Tax Act, 2025, establishes the legal framework for the levy and collection of value-added tax on the sale of specific goods within the State of Rajasthan. It mandates registration for dealers, defines taxable turnover, and outlines procedures for tax assessment, input tax credit, and appeals. The Act applies to businesses involved in the sale of goods like petroleum products and liquor, which fall outside the scope of the Goods and Services Tax. It ensures compliance through audits, penalties for evasion, and administrative oversight by the Commercial Taxes Department, providing a structured mechanism for revenue collection and dispute resolution.

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  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Officers under this Act
  4. 4. Appointment of officers
  5. 5. Powers of officers
  6. 6. Incidence of tax
  7. 7. Levy of tax and its rate
  8. 8. Levy of Surcharge
  9. 9. Exemption of tax
  10. 10. Registration
  11. 11. Tax payable by a dealer
  12. 12. Input Tax Credit
  13. 13. Payment of tax, interest, penalty and other amounts
  14. 14. Interest on delayed payment of tax
  15. 15. VAT Invoice, credit and debit notes
  16. 16. Provided further that the manner, time period and other conditions regarding credit notes, debit notes other conditions regarding VAT invoice shall be such as may be prescribed.
  17. 17. Furnishing details of sale, other dispatches, purchases, other receipts and filing of returns
  18. 18. Annual return and Final return
  19. 19. Levy of late fee
  20. 20. Self-assessment
  21. 21. Such dealer shall be deemed to have been assessed on the basis of returns so filed and no separate order shall be required to be passed except the cases pertaining to section 21.
  22. 22. However, the Commissioner may for reasons to be recorded in writing, extend such time limit in any particular case by a period not exceeding six months.
  23. 23. However, the Commissioner may for reasons to be recorded in writing, extend such time limit in any particular case by a period not exceeding six months.
  24. 24. The limitation of three years shall be counted from the date of communication of the order of such final adjudication to the Assessing Authority.
  25. 25. Reopening of ex-parte assessment
  26. 26. Liability for payment of tax or demand
  27. 27. Provisional attachment to protect revenue in certain cases
  28. 28. Mode of recovery
  29. 29. Power to write off demand
  30. 30. Tax to be first charge on property
  31. 31. Refund of tax
  32. 32. Power to obtain security or withhold refund in certain cases
  33. 33. Penalty
  34. 34. Compounding of offences in lieu of penalty
  35. 35. Power of entry, inspection and seizure of accounts and goods and inspection of goods while in movement
  36. 36. Power to summon persons to give evidence and produce documents
  37. 37. Appeal to the appellate authority
  38. 38. Appeal to The Board
  39. 39. Revision to the High Court
  40. 40. No appeal or revision in certain cases
  41. 41. Powers of the Commissioner
  42. 42. Power of the State Government
  43. 43. Power to remove difficulties
  44. 44. Power to make rules
  45. 45. Power of the State Government to waive penalty and interest in certain cases
  46. 46. Rebate of tax
  47. 47. Transitional Provisions
  48. 48. Indemnity
  49. 49. Automation
  50. 50. Applicability of the provisions of the Rajasthan Goods and Services Tax Act, 2017
  51. 51. Repeal and Savings

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