The Rajasthan Value Added Tax Act, 2025

-1 1. Short title, extent and commencement.-

1. (1) This Act may be called the Rajasthan Value Added Tax Act, 2025.
2. (2) It extends to the whole of the State of Rajasthan.
3. (3) It shall come into force on such date as the State Government may by notification in the Official Gazette appoint and the State Government may appoint different dates for the commencement of the different provisions of this Act.

Definitions.-

1. (1) In this Act, unless the subject or context otherwise requires,-
2. (1) “appellate authority” means any officer not below the rank of the Additional Commissioner authorized as such by the Commissioner;
3. (2) “Assessing Authority” means any officer not below the rank of Assistant Commissioner, authorized as such by the Commissioner;
4. (3) “assessment” means determination of liability under this Act;
5. (4) “audit” means the examination of records, returns and other documents maintained or furnished by the dealer under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder;
6. (5) “auditor” means any officer not below the rank of Assistant Commissioner authorized as such by the Commissioner;
7. (6) “appointed day” means the date on which the provisions of this Act shall come into force;
8. (7) “Board” means the Board as established under section 4 of Rajasthan Land Revenue Act, 1956 (Act No.15 of 1956);
9. (8) “business” includes-
   • (a) any trade, commerce, manufacture, or any other similar activity, whether or not it is for a pecuniary benefit;
   • (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);
   • (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;
   • (d) supply or purchase of goods in connection with commencement or closure of business;
   • (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;
   • (f) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
10. (9) “Commissioner” means a person appointed by the State Government to be the Commissioner of Commercial Taxes Department and shall include the Chief Commissioner and Special Commissioner appointed under section 3;
11. (10) “City Gas Distribution Network Entity” means the entity notified as such by the Petroleum and Natural Gas Regulatory Board of India for the distribution of Natural Gas in the State;
12. (11) “dealer” means any person, who carries on business in any capacity, of buying, selling, supplying or distributing goods directly or otherwise, or making purchases or sales as defined in clause
13. (36) for himself or others, whether for cash or deferred payment, or for commission, remuneration or other valuable consideration and shall include-
    • (i) a factor, broker, commission agent, del credere agent or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing any goods belonging to any principal whether disclosed or not;
    • (ii) an auctioneer, who sells or auctions goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;
    • (iii) a manager or an agent, of a non-resident dealer who buys, sells, supplies or distributes goods in the State belonging to such dealer;
    • (iv) any society, club, trust or other association, whether incorporated or not, which buys goods from or sells goods to its members;
    • (v) the Central or any State Government or any of their Departments or offices which, whether or not in the course of business, buy, sell, supply or distribute goods, directly or otherwise, whether for cash or deferred payment or for commission, remuneration or other valuable consideration; and
    • (vi) any trading, commercial or financial establishment including a bank, an insurance company, a transport company and the like which, whether or not in the course of its business, buys, sells, supplies or distributes goods, directly or otherwise, whether for cash or deferred payment, commission, remuneration or other valuable consideration;
14. (12) “designated portal of the State” means the electronic portal as notified by the State Government for facilitating registration, payment of tax, furnishing of returns and for carrying out such other functions and for such purposes as may be prescribed;
15. (13) “electronic cash ledger” means the electronic cash ledger referred to in sub-section
16. (2) of section 13;
17. (14) “electronic credit ledger” means the electronic credit ledger referred to in sub-section
18. (3) of section 13 ;
19. (15) “exempted goods” means any goods exempted from tax in accordance with the provisions of this Act;
20. (16) “firm”, “partner” and “partnership” shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932);
21. (17) “goods” means goods included in the Entry 54 of List II-State List of the Seventh Schedule to the Constitution of India;
22. (18) “importer” means a dealer who brings or causes to be brought into the State any goods or to whom any goods are dispatched from any place outside the State, for the purpose of sale or use in manufacturing and processing of goods for sale;
23. (19) “input tax” means tax paid or payable by a registered dealer in the course of business, on the purchase of any goods made from a registered dealer;
24. (20) “invoice” means a document containing such particulars as may be prescribed;
25. (21) “manufacture” means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly;
26. (22) “non-resident dealer” means a dealer who effects purchases or sales of any goods in the State but who has no fixed place of business or residence in the State;
27. (23) “non-taxable supply’’ means a supply of goods or services or both which is leviable to tax under Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) or under the Integrated Goods and Services Tax Act, 2017 (Central Act No.13 of 2017);
28. (24) “output tax” means the tax charged or chargeable under this Act by a registered dealer in respect of the sale of goods in the course of his business;
29. (25) “person” means any individual or association or body of individuals and includes a Hindu Undivided Family or Joint Family, a firm, a company whether incorporated or not, a co-operative society, a trust, a club, an institution, an agency, a corporation, a local authority, a Department of the Government or other artificial or juridical person;
30. (26) “place of business” means any place in the State of Rajasthan where a dealer purchases or sells goods and includes,-
    • (a) any warehouse, godown or other place where the dealer stores goods;
    • (b) any place where the dealer processes, produces or manufactures goods;
    • (c) any place where the dealer keeps his accounts, registers and documents;
    • (d) any vehicle or carrier wherein the goods are stored or business is carried on;
    • (e) any warehouse, railway station, railway goods yard, parcel office, or any other place where goods for transportation in the course of business or otherwise are kept by dealers; Explanation.- The dealer shall declare one of the places of business as his “principal place of business” in the application for registration, and his final accounts, annual statements, registers and documents, whether maintained manually or electronically, shall necessarily be kept at such place;
31. (27) “prescribed” means prescribed by rules made under this Act;
32. (28) “principal place of business” means the place of business specified as the principal place of business in the certificate of registration;
33. (29) “raw material” means goods used as an ingredient in the manufacture of other goods and includes processing material, consumables, preservative, fuel and lubricant required for the process of manufacture;
34. (30) “registered dealer” means a dealer registered under the provisions of this Act;
35. (31) “repealed Act” means the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003);
36. (32) “resale” means sale of goods without performing any operation on them which amounts to or results in a manufacture;
37. (33) “reverse tax” means that part of the input tax for which credit has been availed in contravention of the provisions of section 12;
38. (34) “return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder;
39. (35) “rules" means the rules made under this Act;
40. (36) “sale” with all its grammatical variations and cognate expressions means every transfer of property in goods by one person to another for cash, deferred payment or other valuable consideration and includes-
    • (i) a transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration;
    • (ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
    • (iii) any delivery of goods on hire-purchase or other system of payment by instalments;
    • (iv) a transfer of the right to use goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
    • (v) a sale of goods by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; and
    • (vi) a sale, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such sale is for cash, deferred payment or other valuable consideration, and such transfer, delivery or sale shall be deemed to be a sale and the word “purchase” or “buy” shall be construed accordingly; Explanation.- Notwithstanding anything contained in this Act, where any goods are sold in packing, the packing material in such case shall be deemed to have been sold with the goods;
41. (37) “sale price” means the amount paid or payable to a dealer as consideration for the sale of any goods less any sum allowed by way of any kind of discount or rebate according to the practice normally prevailing in the trade, but inclusive of any statutory levy or any sum charged for anything done by the dealer in respect of the goods rendered at the time of or before the delivery thereof, except the tax imposed under this Act; Explanation I.- In the case of a sale by hire-purchase agreement, the prevailing market price of the goods on the date on which such goods are delivered to the buyer under such agreement, shall be deemed to be the sale price of such goods; Explanation II.- Cash or trade discount at the time of sale as evident from the invoice shall be excluded from the sale price but any ex post facto grant of discounts or incentives or rebates or rewards and the like shall not be excluded; Explanation III.- Where according to the terms of a contract, the cost of freight and other expenses in respect of the transportation of goods are incurred by the dealer for or on behalf of the buyer, such cost of freight and other expenses shall not be included in the sale price, if charged separately in the invoice; Explanation IV.- The amount received or receivable by oil companies for the sale of diesel and petrol to the retail outlets in the State shall be deemed to be equivalent to the price on which the retail outlets sell these commodities to the consumer; Explanation V.- The amount received or receivable by City Gas Distribution Network entities
    • (CGD) and/ or other dealers for the sale of Compressed Natural Gas
    • (CNG) to the retail outlets in the State shall be deemed to be equivalent to the price on which the retail outlets sell these commodities to the consumer;
42. (38) “Schedule” means a Schedule appended to this Act;
43. (39) “Special Economic Zone” shall have the same meaning as has been assigned to it in clause
    • (za) of section 2 of the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005);
44. (40) “tax” means any tax or other levy by any name leviable under the provisions of this Act;
45. (41) “tax period’ means the period for which the return is required to be furnished;
46. (42) “taxable goods” means goods on the sale of which tax is levied under this Act;
47. (43) “taxable turnover” means, that part of turnover, as may be determined after making such deductions from the total turnover as may be prescribed on which a dealer shall be liable to pay tax under this Act;
48. (44) “turnover in State” means the aggregate value of all taxable sale and/or other supplies, turnover of exempted goods, exports of goods, inter-state sale of goods made from the State including non-taxable supply (excluding the value of purchases on which tax is payable by a person on reverse charge basis), but excludes any tax, surcharge or cess;
49. (45) “VAT invoice” means an invoice containing such particulars as may be prescribed, and issued by a dealer authorized under this Act;
50. (46) “vehicle or carrier” means any mode of transportation including human being or animal carrying goods from one place to another;
51. (47) “year” means the period commencing from 1st April and ending on 31st March.
52. (2) Words and expressions used and not defined in this Act but defined in the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) shall have the same meanings as assigned to them in that Act in so far as they are not inconsistent with the provisions of this Act.

The State Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-

1. (a) Chief Commissioner,
2. (b) Special Commissioners,
3. (c) Additional Commissioners,
4. (d) Joint Commissioners,
5. (e) Deputy Commissioners,
6. (f) Assistant Commissioners, and
7. (g) any other class of officers as it may deem fit: Provided that, the officers of the State Government posted with designation of “Additional Commissioner”, “Deputy Commissioner”, “Assistant Commissioner”, “Commercial Taxes Officer”, “Assistant Commercial Taxes Officer”, “Junior Commercial Taxes Officer” or “Tax Assistant” shall be deemed to be the officers appointed under the provisions of this Act.

1. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Act.
2. (2) The Commissioner shall have jurisdiction over the whole of the State and the Special Commissioners in respect of all or any of the functions assigned to them, shall have jurisdiction over the whole of the State or where the State Government so directs, over any local area thereof, and all other officers shall, subject to such conditions as may be specified, have jurisdiction over the whole of the State or over such local areas as the Commissioner may, by order, specify.

1. (1) Subject to such conditions and limitations as the State Government or the Commissioner may impose, an officer of Commercial Tax Department may exercise the powers and discharge the duties conferred or imposed on him under this Act.
2. (2) An officer of Commercial Tax Department may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of Commercial Tax Department who is subordinate to him.
3. (3) The Commissioner may, subject to such conditions and limitations as may be prescribed in this behalf by him, delegate his powers to any other officer who is subordinate to him.

1. (1) Subject to the provisions of this Act, every dealer-
   • (a) who is an importer of goods; or
   • (b) whose turnover in State in a financial year is greater than such amount as may be notified by State Government, shall be liable to pay tax under this Act.
2. (2) Notwithstanding anything contained in sub-section
3. (1) a dealer other than those specified in clause
   • (a) of sub-section
4. (1) or the dealer or class of dealers as may be notified by the State Government, who purchases goods from a registered dealer of the State and sells, such goods or goods manufactured from such goods within the State, may opt for payment of tax on his turnover, at the rate as may be notified under sub-section
5. (2) of section 7, subject to the condition that turnover in State in a financial year of such dealer does not exceed such amount as may be notified by the State Government.
6. (3) A dealer registered under the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) who is not liable to pay tax under sub-sections
7. (1) to (2), shall nevertheless be liable to pay tax in accordance with the provisions of this Act.
8. (4) Notwithstanding anything contained in this Act, a dealer registered under this Act shall so long as his certificate of registration remains in force is liable to pay tax, irrespective of his turnover.

1. (1) Subject to the other provisions of this Act and the provisions of the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), the tax payable by a dealer under this Act, shall be at such point or points, as may be prescribed, in the series of sales by successive dealers and shall be levied on the taxable turnover of sale of goods specified in Schedule-I at the rate mentioned against each of such goods in the said Schedule.
2. (2) Notwithstanding anything contained in sub-section (1), the tax payable by the dealer covered by sub-section
3. (2) of section 6, shall be levied at the rate not exceeding five per cent on the turnover, as may be notified by the State Government: Provided that the State Government may notify different rates for different class of dealers for this sub-section.
4. (3) Subject to such conditions as it may impose, the State Government may, if it considers necessary so to do in the public interest, by notification in the Official Gazette, add to, or omit from, or otherwise amend or modify the Schedule-I, prospectively or retrospectively, or reduce the rate of tax payable in respect of any goods and thereupon the said Schedule shall be deemed to have been amended accordingly.
5. (4) Every notification issued under sub-section
6. (3) shall be laid, as soon as may be after it is so issued, before the House of the State Legislature, while it is in session for period of not less than thirty days which may be comprised in one session or in two successive sessions and if before the expiry of the sessions in which it is so laid or of the session immediately following the House of the State Legislature makes any modification in such notification or resolves that any such notification should not be issued, such notification thereafter shall have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder.
7. (5) Notwithstanding anything contained in this Act, the State Government may provide an option for payment of tax in a lump sum in respect of sales of such class of goods or by such class of dealers on such terms and conditions as may be notified in the Official Gazette.
8. (6) Notwithstanding anything contained in sections 6 and 7, the State Government may fix the amount of tax payable on the sale or purchase of certain goods or a class of goods in respect of a specified area or whole of the State, on the basis of weight, volume, measurement or unit, on such terms and conditions, as may be notified in the Official Gazette.
9. (7) A person who is not a dealer shall not collect in respect of any sale of goods any amount by way of tax under this Act.
10. (8) No registered dealer shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.
11. (9) The burden of proving that any sale or purchase affected by any person is not liable to tax for any reason under this Act shall be on such person.

1. (1) Notwithstanding anything contained in this Act, there shall be levied a surcharge from such date and at such rate not exceeding twenty per cent of the amount of tax, or any sum in lieu of tax, leviable on sale or purchase of such goods, as may be notified by the State Government, and shall be paid by the registered dealers.
2. (2) The provisions as they are applicable to the tax payable under this Act, shall, so far as may be, apply in relation to surcharge payable under sub-section (1).
3. (3) The proceeds of surcharge mentioned under sub-section
4. (1) shall be utilized for the purpose of conservation and propagation of cow and its progeny.

1. (1) Notwithstanding anything contained in this Act, where the State Government is of the opinion that it is necessary or expedient in the public interest so to do, it may, by notification in the Official Gazette, exempt fully or partially, whether prospectively or retrospectively from tax the sale or purchase of any goods, without any condition or with such condition as may be specified in the notification.
2. (2) The State Government in the public interest, by notification in the Official Gazette, may exempt whether prospectively or retrospectively from tax the sale or purchase by any person or class of persons as mentioned in Schedule-II, without any condition or with such conditions as may be specified in the notification.
3. (3) Subject to such conditions as it may impose, the State Government may, if it considers necessary so to do in the public interest, by notification in the Official Gazette, add to or omit from, or otherwise amend or modify the Schedule-II, prospectively or retrospectively, and thereupon the Schedule shall be deemed to have been amended accordingly.
4. (4) The State Government may, if it considers necessary in the public interest so to do, notify grant of exemption from payment of whole of tax payable under this Act in respect of any class of sales or purchases for the purpose of promoting the scheme of Special Economic Zones or promoting exports, subject to such conditions as may be laid down in the notification.
5. (5) Every notification issued under this section shall be laid, as soon as may be after it is so issued, before the House of the State Legislature, while it is in session for a period of not less than thirty days, which may be comprised in one session or in two successive sessions and if before the expiry of the sessions in which it is so laid or of the session immediately following the House of the State Legislature makes any modification in such notification or resolves that any such notification should not be issued, such notification thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder.

Registration.-

1. (1) Every dealer liable to pay tax under sub-section
2. (1) or
3. (3) of section 6 shall get himself registered by submitting an application to the authority competent to grant registration, in such form and in such manner and within such time as may be prescribed.
4. (2) When a dealer, who is liable to get registration, does not make application under sub-section (1), the authority competent to grant registration, after affording an opportunity of being heard to such dealer, shall grant him a certificate of registration from the date he becomes liable to pay tax under this Act and such registration shall take effect as if it has been granted under sub-section (1).
5. (3) Any person intending to commence or having commenced a business may, notwithstanding that he is not liable to get registration under sub-section (1), apply to the authority competent to grant registration in the prescribed form for registration.
6. (4) The certificate of registration so granted shall not be transferable and it shall remain in force unless it is cancelled.
7. (5) Every person who, on the day immediately preceding the appointed day, is registered under the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) and the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) in the State, shall be deemed to be registered under this Act with effect from the appointed day.
8. (6) Any person already registered or seeking registration under the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) and applying for registration under this Act shall be deemed to be registered.
9. (7) The authority competent to grant registration and the authority competent to amend, cancel and revoke the registration shall be such as may be authorized by the Commissioner.
10. (8) The detailed procedure for registration, amendment in registration, cancellation of registration and revocation of cancelled registration shall be such as may be prescribed.
11. (9) Subject to the other provisions of this Act, where a dealer makes an application for registration he may start collecting tax on his sales in accordance with the provisions of this Act from the date of such application and in that case all the provisions of this Act, as are applicable to a registered dealer, shall mutatis mutandis apply to him.

Tax payable by a dealer.-

1. (1) Subject to the other provisions of this Act, the net tax payable by a registered dealer, other than the dealer covered by sub-section
2. (2) of section 6, for a tax period shall be calculated as under:- T = (O + R) - I Where ‘T’ is net tax payable; ‘O’ is amount of output tax; ‘R’ is amount of reverse tax; and ‘I’ is the amount of input tax.
3. (2) Where the net tax payable under sub-section
4. (1) has a negative value, the same shall be first adjusted against any tax payable or amount outstanding under the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) or under this Act or the repealed Act and the balance amount if any, shall be carried forward to the next tax period or periods.
5. (3) Notwithstanding anything contained in this Act, where the sales are made on behalf of the principal registered under this Act by an agent also registered under this Act, such sales shall be deemed to be the sales of the principal and the agent shall render the accounts of such sales in the manner as may be prescribed.
6. (4) Every person whose registration is cancelled under this Act shall pay tax in the manner prescribed in respect of every taxable goods held in stock and capital goods on the date of such cancellation.

Input Tax Credit.-

1. (1) Input tax credit shall be allowed, to registered dealers, other than the dealers covered by sub-section
2. (2) of section 6, in respect of purchase of any taxable goods made within the State from a registered dealer to the extent and in such manner as may be prescribed, for the purpose of-
   • (a) sale within the State of Rajasthan; or
   • (b) sale in the course of export outside the territory of India; or
   • (c) being used as raw material, except those as may be notified by the State Government, in the manufacture of goods other than exempted goods, for sale within the State; or
   • (d) being used as raw material in manufacture of goods for sale in the course of export outside the territory of India, however, if the goods purchased are used partly for the purposes specified in this sub-section and partly as otherwise, input tax credit shall be allowed proportionate to the extent they are used for the purposes specified in this sub-section.
3. (2) Notwithstanding anything contained in this section, no dealer shall be entitled to the credit of any input tax in respect of any sale of goods to him unless,-
   • (i) he is in possession of a tax invoice or debit note issued by a registered selling dealer under this Act, or such other tax paying documents as may be prescribed;
   • (ii) he has received the goods; Explanation.- For the purpose of this clause, it shall be deemed that the dealer has received the goods, where the goods are delivered by the seller to a purchaser or any other person on the direction of such registered dealer, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
   • (iii) subject to the provisions regarding matching of claim of input tax, the tax charged in respect of such sale has been actually paid to the Government, either in cash or through utilization of input tax credit admissible in respect of the said sale; and
   • (iv) he has furnished the return under section 17;
   • (v) the details of the invoice or debit note referred to in clause
   • (i) has been furnished by the registered selling dealer in the statement of sales and such details have been communicated to the recipient of such invoice or debit note in the manner as may be prescribed: Provided that where the goods against a VAT invoice are received in lots or instalments, the registered dealer shall be entitled to take credit upon receipt of the last lot or instalment: Provided further that the purchaser shall be entitled to avail the credit of input tax on payment made by him of the amount towards the value of sale of goods along with tax payable thereon;
   • (vi) a registered dealer shall not be entitled to take input tax credit in respect of any invoice or debit note for sale of goods, after the due date as may be prescribed, of furnishing of the return under section 17 for the month of November following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.
4. (3) Notwithstanding anything contained in this Act, no input tax credit shall be allowed on the purchases-
   • (i) from a registered dealer who is liable to pay tax under sub-section
5. (2) of section 6; or
   • (ii) of goods made in the course of import from outside the State; or
   • (iii) of goods taxable at first point in the series of sales, from a registered dealer who pays tax at the first point; Explanation.- For the purpose of this clause, “first point in the series of sales” means the first sale made by a registered dealer in the State; or
   • (iv) where the original VAT invoice or duplicate copy thereof is not available with the claimant, or there is evidence that the same has not been issued by the selling registered dealer from whom the goods are purported to have been purchased; or
   • (v) of goods where VAT invoice does not show the amount of tax separately; or
   • (vi) where the purchasing dealer fails to prove the genuineness of the purchase transaction, on being asked to do so by an officer not below the rank of Assistant Commissioner authorized by the Commissioner.
6. (4) The State Government may notify cases in which partial input tax credit may be allowed subject to such conditions, as may be notified by it.
7. (5) Notwithstanding anything contained in this Act, where any goods purchased in the State are subsequently sold at subsidized price, the input tax allowable under this section in respect of such goods shall not exceed the output tax payable on such goods.
8. (6) The burden to prove entitlement of input tax credit on any purchase shall be on such person who has filed a claim for Input Tax Credit.

Payment of tax, interest, penalty and other amounts.-

1. (1) Tax payable under this Act shall be deposited into a Government treasury or a bank authorized to receive money on behalf of the State Government, on the basis of accounts of a dealer in such manner and at such intervals as may be notified by the State Government, and different intervals may be notified for different categories of dealers.
2. (2) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or Unified Payment Interface or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner and at such interval as may be prescribed.
3. (3) The input tax credit as self-assessed in the return of a registered dealer shall be credited to his electronic credit ledger, in accordance with section 12, to be maintained in such manner as may be prescribed.
4. (4) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed.
5. (5) The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Central Sales Tax Act (Central Act No. 74 of 1956) in such manner and subject to such conditions and within such time as may be prescribed.
6. (6) All liabilities of a registered dealer under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed.
7. (7) Every registered dealer shall discharge his tax and other dues under this Act or the rules made thereunder in the following order, namely:-
   • (a) self-assessed tax, and other dues related to returns of previous tax periods;
   • (b) self-assessed tax, and other dues related to the return of the current tax period;
   • (c) any other amount payable under this Act or the rules made thereunder including the demand determined under this Act.
8. (8) Every person who has paid the tax on goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the purchasing dealer of such goods.
9. (9) The balance in the electronic cash ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made thereunder may be refunded in accordance with the provisions of section 31. Explanation.- For the purposes of this section,-
   • (a) the date of credit to the account of the Government in the authorized bank shall be deemed to be the date of deposit in the electronic cash ledger;
   • (b) the expression,-
     • (i) ‘tax dues’ means the tax payable under this Act and does not include interest, fee and penalty; and
     • (ii) ‘other dues’ means interest, penalty, fee or any other amount payable under this Act or the rules made thereunder.

Interest on delayed payment of tax.-

1. (1) Every dealer, who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, as may be notified by the Government: Provided that the interest on tax payable in respect of sales made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 17, except where such return is furnished after commencement of any proceedings under section 22 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger.
2. (2) The interest under sub-section
3. (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid.
4. (3) Where the input tax credit has been wrongly availed and utilized, the registered dealer shall pay interest on such input tax credit wrongly availed and utilized, at such rate as may be notified by the Government and the interest shall be calculated, in such manner as may be prescribed.

VAT Invoice, credit and debit notes.- A registered dealer selling taxable goods,-

1. (a) where the sale involves movement of goods, before or at the time of removal of goods for sale to the purchaser; or
2. (b) in any other case, before or at the time of delivery of goods or making available thereof to purchaser, issue a VAT invoice showing the description, quantity and value of goods, the tax charged separately thereon and such other particulars as may be prescribed: Provided that the Government may, by notification, specify the categories of goods or sales in respect of which a VAT invoice shall be issued, within such time and in such manner as may be prescribed:

Accounts and other records Accounts and other records.-

1. (1) Every registered dealer shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of sales and purchases, stock of goods and such other particulars for such time and in such manner as may be prescribed.
2. (2) Every registered dealer, who is liable to pay tax, shall furnish a declaration within such time and in such manner as may be prescribed, stating the name of the person or persons to be manager or managers of his business for the purposes of this Act and also the name or names of person or persons authorized to receive notice and other documents under this Act on behalf of the dealer and such service on such person shall be binding on the dealer.

Furnishing details of sale, other dispatches, purchases, other receipts and filing of returns.-

1. (1) Every registered dealer shall furnish, electronically within such time and in such form and manner and subject to such conditions and restrictions as may be prescribed, the details of sale and other dispatches effected during a tax period.
2. (2) The details of sale and other dispatches furnished by the registered dealers under sub-section
3. (1) and an auto-generated statement containing the details of input tax credit shall be made available electronically to the purchasing dealer registered in the State in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed.
4. (3) Every registered dealer shall assess his liability under this Act, and shall furnish return electronically, for such period, in such form and manner, and within such time as may be prescribed, on the designated portal of the State.
5. (4) Any person or a registered dealer as may be required by a notice to do so by the Assessing Authority or by an officer authorized by the Commissioner in this behalf, shall furnish return for such period in such form and manner and within such time as may be prescribed.
6. (5) The extent, time period and procedure for availing of input tax credit by the purchasing dealer and verification thereof shall be such as may be prescribed.
7. (6) Notwithstanding anything contained in sub-section (1),
8. (2) and (3), where the Commissioner is of the opinion that it is expedient in the public interest so to do, may by a notification in the Official Gazette extend the date of submission of the details of sale, other dispatches, purchases and other receipts, returns or may dispense with the requirement of filing any or all the details of sale, other dispatches, purchases, other receipts and/or returns by a dealer or class of dealers.

Annual return and Final return.-

1. (1) Every registered dealer including a non-resident dealer, shall furnish an annual return for every financial year electronically within such time and in such form and in such manner as may be prescribed.
2. (2) Every registered dealer who is required to get his accounts audited, shall furnish, electronically, the annual return under sub-section
3. (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of sale declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.
4. (3) Every registered dealer who is required to furnish a return under sub-section
5. (3) of section 17 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed.

Levy of late fee.- Any registered dealer who fails to furnish the details of sale, purchase or returns required under section 17 and section 18 by the due date shall pay such late fee not exceeding fifty thousand rupees, for delayed furnishing of returns, as may be prescribed.

Self-assessment.- Every dealer registered under section 10 shall within prescribed time for each tax period self assess the tax payable under this Act and declare such details in the return as specified under section 17 and section 18.

Scrutiny of Returns and Assessment Scrutiny of Returns and Assessment.-

1. (1) The Assessing Authority may scrutinize the return and related particulars furnished by the registered dealer to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto.
2. (2) In case the explanation is found acceptable, the registered dealer shall be informed accordingly and no further action shall be taken in this regard.
3. (3) In case no satisfactory explanation is furnished within a period of thirty days of being informed by the Assessing Authority or such further period as may be permitted by him or where the registered dealer, after accepting the discrepancies, fails to take the corrective measure in his return in which the discrepancy is accepted, the Assessing Authority or the officer authorized by the Commissioner, after giving an opportunity of being heard to the dealer and after conducting such enquiry as he may consider necessary, shall assess the dealer to the best of his judgment on the basis of the material available on record.
4. (4) Where a dealer fails to get himself registered under this Act or fails to furnish the returns under section 17 and section 18 or fails to deposit the tax in accordance with the notified tax period, even after the service of a notice, the Assessing Authority may proceed to assess the tax liability of such person to the best of his judgment in such time and manner as may be prescribed.
5. (5) No assessment order under this section shall be passed after the expiry of three years from the end of the relevant year.

Assessment in case of avoidance or evasion of tax Assessment in case of avoidance or evasion of tax.-

1. (1) Where the Assessing Authority or any officer authorized by the Commissioner in this behalf has reasons to believe that a dealer has avoided or evaded tax or has not paid tax in accordance with law or has availed input tax credit wrongly or erroneously refunded, he may after giving the dealer a reasonable opportunity of being heard, determine at any time and for any period, that taxable turnover of such dealer on which tax has been avoided or evaded or has not been paid in accordance with law or wrong input tax credit has been availed or erroneously refunded and assess the tax to the best of his judgment in such time and manner as may be prescribed.
2. (2) No assessment order under this section shall be passed after the expiry of three years from the end of the relevant year.

Audit of the dealer Audit of the dealer.-

1. (1) With a view to promoting compliance with the provisions of this Act, the Commissioner may arrange for audit of the business of such of the registered dealers who are selected by the Commissioner on the basis of the application of any criterion or on a random selection basis or in respect of whom the Commissioner has reasons to believe that detail scrutiny of their business is necessary. The audit of the dealer shall be conducted by the auditor in the prescribed manner.
2. (2) If on such audit, the returns filed by the dealer are not found to be correct, or any avoidance or evasion of tax is detected the auditor shall, issue a show cause notice to the dealer containing details of discrepancies detected.
3. (3) On receipt of the reply to notice issued under sub-section (2), the auditor shall after considering the reply of the dealer assess his tax and other related liabilities and get such order approved from his immediate higher officer before its issuance to the dealer along with the demand notice. Where the dealer fails to submit the reply, the auditor shall proceed to assess the liability of the dealer under this Act, to the best of his judgment. Such assessment shall be deemed to be the assessment of the dealer for the relevant period and assessment, if any, already made shall be subject to the assessment made under this section.
4. (4) No assessment order under this section shall be passed after the expiry of three years from the end of the relevant year. However, the Commissioner may for reasons to be recorded in writing, extend such time limit in any particular case by a period not exceeding two years.
5. (5) Notwithstanding anything contained in sub-section (4), where any proceeding relating to an assessment is subject to adjudication before the Board or a competent court or any other authority under this Act, assessment in such matters may be passed within three years from the final adjudication of such proceedings.

Rectification of a mistake Rectification of a mistake.-

1. (1) With a view to rectifying any mistake apparent from the record, any officer appointed or any authority constituted under this Act may rectify suo moto or otherwise any order passed by him. Explanation.- A mistake apparent from the record shall include an order which was valid when it was made and is subsequently rendered invalid by an amendment of the law having retrospective operation or by a judgment of the Supreme Court, the Rajasthan High Court or the Board.
2. (2) No application for rectification shall be filed under sub-section
3. (1) after the expiry of a period of three years from the date of the order sought to be rectified.
4. (3) Where an application under sub-section
5. (1) is presented to the Assessing Authority and a receipt thereof is obtained, it shall be disposed of within a period of one year from the date of presentation and where such application is not disposed of within the said period, the same shall be deemed to have been accepted.
6. (4) No rectification under this section shall be made after the expiry of four years from the date of the order sought to be rectified: Provided that the Commissioner, by notification, may extend the time period required to file an application and disposal of the same under this section.
7. (5) An order of rectification which has the effect of increasing the liability of a dealer in any way, shall not be made without affording him an opportunity of being heard.

Reopening of ex-parte assessment.-

1. (1) Where an assessment has been made ex-parte under section 21 or section 22 or section 23, the Assessing Authority may, on the application of the dealer made within sixty days of the date of service of the notice of demand in consequence of such assessment, cancel the assessment order subject to sub-section
2. (2) of this section and proceed to make a fresh assessment in accordance with the provisions of law.
3. (2) Before proceeding under sub-section (1), the Assessing Authority should be satisfied that the applicant dealer did not receive notice or summons issued to him under section 21 or section 22 or section 23 or that he was prevented by sufficient cause from complying with any notice or summon issued to him for assessment.
4. (3) The Assessing Authority shall make fresh assessment within sixty days from the date of cancellation of the assessment order as mentioned in sub-section (1).

Liability for payment of tax or demand.-

1. (1) The tax or the demand shall be payable by a dealer or a person on the basis of an assessment or an order passed under this Act. Explanation I.- The interest, penalty, or any sum payable under this Act shall be deemed to be tax for the purpose of collection, recovery and for all matters ancillary or incidental thereto. Explanation II.-The demand shall include any amount payable by a person or a dealer under this Act or the rules.
2. (2) The tax paid by a dealer or a person shall be adjusted against the tax liability or the amount held payable in pursuance of an order passed under this Act and the balance of the amount shall be payable by such dealer or person within thirty days from the date of service of the notice or within a period of less than thirty days, as may be determined by the Assessing Authority or auditor or any other authority authorized by the Commissioner in the special circumstances and for reasons to be recorded in writing.
3. (3) In default of the payment of tax or demand payable under sub-section
4. (1) or sub-section (2), the amount of tax or demand shall be recoverable in accordance with the provisions of this Act including the provisions of the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956) and the Revenue Recovery Act, 1890 (Central Act No. 1 of 1890).
5. (4) Where the recovery of tax or demand or any part thereof is stayed, the amount of such tax or demand ultimately found due shall be recoverable with interest as per provisions of this Act, and such interest shall be payable on such amount from the date the tax or demand first became due.
6. (5) Notwithstanding anything contained in this Act, the liability for payment of demand in the following cases shall be such as may be prescribed:-
   • (i) in the case of representatives of a deceased person; or
   • (ii) in the case of dissolution/ discontinuance/partition of business; or
   • (iii) in the case of transfer of business; or
   • (iv) in the case of amalgamation and merger of companies; or
   • (v) in the case of principal and agent; or
   • (vi) in the case of firms and partners; or
   • (vii) in the case of directors of a company.

Provisional attachment to protect revenue in certain cases.-

1. (1) Where during the pendency of any proceedings under section 21 or section 22 or section 23 or section 35, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the dealer in such manner as may be prescribed.
2. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).

Mode of recovery.-

1. (1) Without prejudice to other provisions of this Act, where any tax or other sum payable by a dealer or a person under this Act is not paid in accordance with the provisions of this Act or the rules made or notifications issued thereunder, it shall be recoverable as an arrear of land revenue and the Assessing Authority or any other authority authorized by the Commissioner, shall be empowered to recover such tax or other sum by attachment and sale of movable or immovable property of such dealer or person and all the provisions of the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956) read with the Rajasthan Land Revenue (Payments, Credits, Refunds and Recovery) Rules, 1958 shall mutatis mutandis apply.
2. (2) Notwithstanding anything contained in sub-section
3. (1) the Assessing Authority or any other authority authorized by the Commissioner may, at any time or from time to time by notice in writing, a copy of which shall be sent to the dealer at his last known address,-
   • (a) any person from whom any amount is due or may become due to a dealer who has failed to pay due tax or other sum on demand by the Assessing Authority; or
   • (b) any person who holds or may subsequently hold any money for or on account of such dealer, to pay into the Government Treasury or the Bank authorized to receive money on behalf of the State Government as may be prescribed.
4. (3) Notwithstanding anything contained in this Act, the Commissioner may, on an application made in this behalf by a dealer and after having got conducted such enquiry as he deems necessary and after recording his reasons in writing for so doing, reduce or waive, the amount of interest or penalty or both payable by such dealer under this Act, if he is satisfied that -
   • (i) the dealer is under financial hardship and is not in position to make full payment of the demand; or
   • (ii) to do otherwise would cause genuine hardship to the dealer.
5. (4) Every order made under sub-section
6. (3) shall be final and shall not be called in question by any civil court or any other authority.

Power to write off demand.- Where a demand against a dealer payable under this Act including the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) has been outstanding for a period that may be prescribed from the date it became due and such demand has been rendered irrecoverable for want of any kind of property for being attached and sold, without prejudice to the provisions of other law or rules providing for writing off of demands, such demand may be written off through an order in writing, in such manner as may be prescribed.

Tax to be first charge on property.- Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (Central Act No. 31 of 2016), any amount payable by a dealer or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such dealer or such person.

Refund of tax.-

1. (1) Where any amount is refundable to a dealer under the provisions of this Act, after having duly verified the fact of deposit of such amount by him, the Assessing Authority or the officer authorized by the Commissioner, shall in such time, manner and with such conditions as may be prescribed, refund to such dealer or person, the amount to be refunded either by cash payment or by adjustment against the tax or other sum due in respect of any tax period.
2. (2) Notwithstanding anything contained in this Act, where a registered dealer files a return and claims refund on account of sales in the course of export outside the territory of India, the Assessing Authority or officer authorised by the Commissioner may require such dealer to furnish such documents as may be prescribed and after having been satisfied shall within such time as may be prescribed grant the dealer a refund in cash.

Power to obtain security or withhold refund in certain cases.- Where an order giving rise to refund is subject matter of an appeal, revision or other proceeding and such appeal, revision or other proceeding is contemplated or pending, and the officer concerned or the Assessing Authority for the reasons to be recorded in writing is of the opinion that the grant of the refund is likely to adversely affect the State revenue, the said officer or the Assessing Authority may, with previous approval of the Commissioner, either obtain the security equal to the amount to be refunded to the dealer or the person or withhold the refund till such time as the Commissioner may determine.

Penalty.-

1. (1) Where any person has, without reasonable cause, failed to make an application to get himself registered as required under the provisions of this Act, within the time specified in the Act or prescribed in the rules, the Assessing Authority or the authority competent to grant him registration may direct that such person shall pay by way of penalty a sum not exceeding ten thousand rupees or an amount equivalent to the tax evaded, whichever is higher.
2. (2) Where any dealer does not maintain accounts, registers and documents as required under the provisions of section 16, or does not keep his accounts, registers and documents at a place in accordance with the provisions of section 16, the Assessing Authority or any other officer not below the rank of Assistant Commissioner as authorized by the Commissioner may direct that such person shall pay by way of penalty a sum not exceeding ten thousand rupees or an amount equivalent to the tax evaded, whichever is higher.
3. (3) Where any person-
   • (a) not being a registered dealer or being a registered dealer not liable to pay tax under this Act, collects any amount by way of tax; or
   • (b) who being a registered dealer, collects any amount by way of tax in excess of the tax payable by him; or
   • (c) who otherwise collects tax in contravention of any of the provisions of this Act, the Assessing Authority or any other officer, not below the rank of an Assistant Commissioner authorized by the Commissioner, shall by an order forfeit the amount so collected.
4. (4) Where any person or dealer has collected any amount in the manner specified in clause (a),
   • (b) or
   • (c) of sub-section (3), the Assessing Authority or any other officer not below the rank of an Assistant Commissioner authorized by the Commissioner, may direct such person or dealer to pay, in addition to the amount forfeited under clause (a),
   • (b) or (c), a penalty of sum not exceeding ten thousand rupees or an amount equivalent to the fifty per cent of tax so collected, whichever is higher.
5. (5) Where any dealer has-
   • (a) disclosed taxable turnover of sale of goods in any return furnished by him at a lower rate of tax than the rate of tax as specified under this Act or otherwise furnished inaccurate particulars deliberately in the return furnished by him; or
   • (b) incorporated any transaction of sale or purchase in his accounts, registers or documents required to be maintained by him under this Act at a lower rate of tax than the rate of tax as specified under this Act; or
   • (c) concealed any particulars from any return furnished by him; or
   • (d) concealed any transactions of sale or purchase from his accounts, registers or documents required to be maintained by him under this Act; or
   • (e) failed to get himself registered as required under section 10 of this Act and has avoided tax; or
   • (f) avoided or evaded tax in any other manner, the Assessing Authority or any officer not below the rank of an Assistant Commissioner as may be authorized by the Commissioner, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty in addition to tax payable by him under this Act a sum equal to two times the amount of tax avoided or evaded.
6. (6) Notwithstanding anything contained in sub-section (1), where any dealer has availed input tax credit wrongly, the Assessing Authority or any other officer not below the rank of an Assistant Commissioner as may be authorized by the Commissioner shall reverse such credit of input tax and shall impose on such dealer-
   • (a) in case such credit is availed on the basis of false or forged VAT invoices, a penalty equal to four times of the amount of such wrong credit; and
   • (b) in other cases, a penalty equal to double the amount of such wrong credit.
7. (7) Where any person or a dealer, has without reasonable cause failed to furnish within the time allowed, statistics or other information required to be furnished in pursuance of any direction given by any officer or authority appointed or constituted under this Act, the Assessing Authority or any officer not below the rank of an Assistant Commissioner as may be authorized by the Commissioner, may direct that such person or dealer shall pay by way of penalty, a sum not exceeding rupees ten thousand.
8. (8) Where any person or a dealer -
   • (i) fails to comply with a direction given by any officer or authority appointed or authorized or constituted under this Act; or
   • (ii) violates any of the provisions of this Act or the rules made thereunder for which no specific penalty has been provided elsewhere under this Act or the rules, the Assessing Authority or any other officer not below the rank of an Assistant Commissioner as authorized by the Commissioner, may direct that such person or dealer shall pay by way of penalty a sum not exceeding rupees twenty five thousand rupees.
9. (9) No penalty under this Act shall be imposed unless a reasonable opportunity of being heard is afforded to the dealer or the person concerned.

Compounding of offences in lieu of penalty.-

1. (1) Notwithstanding anything contained in this Act, on an application by a person admitting the offence committed by him under sub-section
2. (5) or clause
   • (b) of sub-section
3. (6) of section 33 or sub-section
4. (7) or sub-section
5. (13) of section 35, the Assessing Authority or officer authorized, as the case may be, may accept compounding amount from such person in lieu of penalty in the manner as may be prescribed,-
   • (a) in case of offences committed in sub-section
6. (7) or sub-section
7. (13) of section 35, equal to the amount of four times of the tax leviable on the goods involved or twenty five per cent of the value of such goods, whichever is less;
   • (b) in case of offences committed in sub-section
8. (5) or clause
   • (b) of sub-section
9. (6) of section 33, equal to the amount of tax avoided or evaded.
10. (2) Notwithstanding anything contained in section 37, no appeal shall lie or subsist against an order of compounding of offences made under this Act.

Power of entry, inspection and seizure of accounts and goods and inspection of goods while in movement.-

1. (1) An Assessing Authority or any officer not below the rank of Assistant Commissioner authorized by the Commissioner in this behalf with such conditions and restrictions as may be specified by the Commissioner, shall have the power-
   • (a) to inspect or survey the place of business of a dealer or any other place where it is believed by such authority or officer that business is being done or accounts are being kept by such dealer;
   • (b) to direct such dealer to produce accounts, registers and documents including documents in electronic form relating to his business activities for examination;
   • (c) to inspect the goods in the possession of the dealer or in the possession of anybody else on behalf of such dealer, wherever such goods are placed;
   • (d) to make search of such place including the search of the person found there, where concealment of facts relating to business is suspected;
   • (e) to break open the door of any premises or to break open any almirah, box, receptacle in which any goods, accounts, registers or documents including documents in electronic form of the dealer are suspected to be concealed, where access to such premises, almirah, box or receptacle is denied;
   • (f) to record the statement of the dealer or his manager, agent or servant or to take extracts from any record and to put identification marks on accounts, registers or documents and on any door, almirah, box or receptacle. Explanation.- There shall be a presumption in respect of goods, accounts, registers or documents, which are found at any place of business of a dealer during any inspection or search, that they relate to his business unless the contrary is proved by him.
2. (2) Where any accounts, registers or documents including documents in electronic form are produced before any Assessing Authority or any officer not below the rank of Assistant Commissioner in any proceeding under this Act, such authority or officer may, for reasons to be recorded in writing, impound and retain them in its custody for a period not exceeding six months, and shall give the dealer or any other person who has produced such accounts, registers or documents including documents in electronic form a receipt of the same. The dealer may obtain copy of such accounts, registers or documents including documents in electronic form on payment of copying fee as may be prescribed. However, such copy may not be given unless the dealer produces the remaining accounts, statements, registers and documents including documents in electronic form required to be maintained under the provisions of this Act or the rules made thereunder.
3. (3) Where at the time of inspection, the Assessing Authority or any officer not below the rank of Assistant Commissioner authorized by the Commissioner in this behalf has reason to suspect that the dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner, it may, for reasons to be recorded in writing, seize such accounts, registers or documents including documents in electronic form of the dealer as it may consider necessary and shall give the dealer or any other person from whose custody such accounts, registers or documents are seized a receipt for the same, and may retain the same in its custody for examination, enquiry or other legal action for a period not exceeding six months. The dealer may obtain copy of the seized record on payment of copying fee as may be prescribed. However, such copy may not be given unless the dealer produces the remaining accounts, statements, registers and documents including documents in electronic form required to be maintained under the provisions of this Act or the rules made thereunder.
4. (4) The accounts, registers or documents including documents in electronic form impounded under sub-section
5. (2) or seized under sub-section
6. (3) may be retained even beyond a period of six months and up to a maximum period of two years from the date of impounding or seizure, as the case may be, by such authority or officer, after having obtained permission in writing of the Commissioner or the Additional Commissioner authorized by the Commissioner.
7. (5) The Assessing Authority or any other officer not below the rank of Assistant Commissioner authorized by the Commissioner under sub-section
8. (1) may seize any goods liable to tax, which are found in the possession of a dealer or in the possession of anybody else on behalf of such dealer and which are not accounted for in his accounts, registers or documents including documents in electronic form maintained in the course of his business; and a list of goods so seized shall be prepared by such authority or officer and a copy thereof shall be given to the dealer or any other person from whose custody such goods are seized.
9. (6) Where it is not feasible to seize the accounts, registers or documents under sub-section
10. (4) or the goods under sub-section (5), the Assessing Authority or the officer concerned may serve on the owner or the person who is in immediate possession or control thereof an order that he shall not remove, part with or otherwise deal with them except with the previous permission of such authority or officer, which may, after serving such order, take such steps as may be deemed necessary under the circumstances.
11. (7) The Assessing Authority or the officer referred to in sub-section
12. (1) may, after having given the dealer an opportunity of being heard and after having held such further enquiry as it may consider fit, impose on him, for the possession of goods not accounted for, whether seized or not under sub-section (5), a penalty equal to the amount of five times of the tax leviable on such goods or thirty per cent of the value of such goods, whichever is less, and such authority or officer may release the goods, if seized, on payment of the penalty imposed or on furnishing such security for the payment thereof as it may consider necessary.
13. (8) Where any goods are in movement within the territory of the State of Rajasthan, the Assessing Authority or an officer authorized by the Commissioner in this behalf may stop the vehicle or the carrier or the person carrying such goods, for inspection, at any place within the jurisdiction as may be notified in this regard.
14. (9) 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 in movement shall-
    • (a) stop the vehicle or carrier for checking on being instructed by the officer authorised under sub-section (8);
    • (b) carry with him a goods vehicle record including “challans” and “bilties”, invoices, prescribed declaration forms and bills of sale or despatch memos;
    • (c) produce all the documents including prescribed declaration forms relating to the goods before the officer authorised under sub-section (8);
    • (d) furnish all the information in his possession relating to the goods; and
    • (e) allow the inspection of the goods by the officer authorised under sub-section (8). Explanation.- For the purpose of this Act 'goods in movement' shall mean-
      • (i) the goods which are in the possession or control of a transporting agency or person or other such bailee;
      • (ii) the goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and
      • (iii) the goods which are being carried by a person.
15. (10) Where any goods in movement, other than exempted goods, are without documents, or are not supported by invoices, goods vehicle record including “challans” and “bilties”, prescribed declaration forms and bills of sale or dispatch memos or documents includng documents in electronic form produced appears to be false or forged, the Assessing Authority or the officer authorized under sub-section (8), may-
    • (a) direct the owner or a person duly authorized by such owner or the driver or the person Incharge of the vehicle or carrier or of the goods not to part with the goods in any manner including by re-transporting or re-booking, till a verification is done or an enquiry is made, which shall not take more than seven days;
    • (b) seize the goods for reasons to be recorded in writing and shall give a receipt of the goods to the person from whose possession or control they are seized;
    • (c) release the goods seized under clause
    • (b) to the owner of the goods or to a person duly authorized by such owner, during the course of the proceeding:-
      • (i) if penalty as provided under sub-section 13 has been deposited; or
      • (ii) if adequate security of the amount equal to the estimated value of the goods is furnished.
16. (11) If a transporter fails to give information as required from him under clause
    • (d) of sub-section
17. (9) about the consignor, consignee or the goods within such time as may be specified or transports the goods with false or forged documents, besides imposing the penalty under sub-section (13), it shall be presumed that the goods so transported have been sold in the State of Rajasthan by him and he shall be deemed to be a dealer for those goods under this Act.
18. (12) The provisions of this Act shall, for the purpose of levy, collection and assessment of tax, determination of interest, payment and recovery of tax and interest, appeal, review or revision, apply to the transporter deemed to be a dealer under sub-section (11).
19. (13) The officer authorized under sub-section (8), after having given the owner of the goods or person duly authorized in writing by such owner or person incharge of the goods, a reasonable opportunity of being heard and after having held such enquiry as he may deem fit, shall impose on him for possession or movement of goods, whether seized or not, in violation of the provisions of the Act or for submission of false or forged documents or declaration, a penalty equal to thirty per cent of the value of such goods may be imposed in the manner as may be prescribed.

Power to summon persons to give evidence and produce documents.-

1. (1) The Assessing Authority or officer authorized under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (Central Act No. 5 of 1908).
2. (2) Every such inquiry referred to in sub-section
3. (1) shall be deemed to be a ‘judicial proceedings’ within the meaning of section 229 and section 267 of the Bharatiya Nyaya Sanhita, 2023 (Central Act No. 45 of 2023).

Appeal to the appellate authority.-

1. (1) Subject to section 40, an appeal against any order of a Joint Commissioner, a Deputy Commissioner or an Assistant Commissioner shall lie to the appellate authority.
2. (2) The time limit for filing appeal and manner for appeal that has been preferred to the appellate authority shall be such as may be prescribed.
3. (3) The appellate authority may, before disposing of any appeal make such further enquiry as it thinks fit, or may direct the Assessing Authority or the officer against whose order appeal has been preferred to make further enquiry and report the result of the same to the appellate authority and in disposing of the appeal the said authority may,-
   • (a) in the case of an order of assessment, interest or penalty,-
     • (i) confirm, enhance, reduce or annul the assessment, interest or penalty; or
     • (ii) set aside the order of assessment, interest or penalty and direct the Assessing Authority to pass fresh order after such further enquiry as may be directed; and
   • (b) in the case of any other order, confirm, cancel, vary or remand such order.
4. (4) No appeal shall be filed under sub-section (1), unless the appellant has paid-
   • (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
   • (b) a sum equal to ten per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed: Provided that no appeal shall be filed against an order under sub-section
5. (13) of section 35, unless a sum equal to twenty-five per cent of the penalty has been paid by the appellant.
6. (5) Where the appellant has paid the amount under sub-section (4), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.

Appeal to The Board.-

1. (1) An appeal shall lie to the Board against-
   • (a) an order passed by the Commissioner under sub-section
2. (1) or sub-section
3. (5) of section 41;
   • (b) an order passed by an appellate authority.
4. (2) Any person aggrieved by any order referred to in sub-section (1), may file an appeal before the Board within ninety days of the date on which the order sought to be appealed against is communicated to him in writing.
5. (3) Notwithstanding anything contained in sub-section (2), the Commissioner or an Additional Commissioner (Administration) authorized specially or generally by the Commissioner may, if aggrieved by any order referred to in sub-section (1), direct any officer to file an appeal before the Board and such officer shall file such appeal under his signatures within one hundred and eighty days of the date on which the order sought to be appealed against is communicated in writing to the Commissioner or the Additional Commissioner.
6. (4) The respondent may, on receipt of notice that an appeal against an order referred to in sub-section
7. (1) has been preferred by the appellant, notwithstanding that he may not have appealed against such order, within one hundred and twenty days in the case of an officer of the Commercial Taxes Department and within sixty days in the case of a dealer, of receipt of the notice, file a memorandum of cross-objections verified in the prescribed manner, against any part of the said referred order and such memorandum shall be disposed of by the Board as if it were an appeal within the time specified in sub-section
8. (2) or (3).
9. (5) No appeal shall be filed under sub-section (1), unless the appellant has paid-
   • (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
   • (b) a sum equal to twenty per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of fifty crore rupees, in relation to which the appeal has been filed.
10. (6) Where the appellant has paid the amount under sub-section (5), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.
11. (7) The Board may admit an appeal or permit the filing of memorandum of cross-objections after the expiry of the limitation, if it is satisfied that there was sufficient cause for not presenting the same within that limitation.
12. (8) An appeal to the Board shall be made in the prescribed form and shall be verified in the prescribed manner.
13. (9) The Board shall, after giving both the parties to the appeal an opportunity of being heard, pass such order thereon as it thinks fit and send a copy thereof to the appellant, the Assessing Authority, the authority whose order was appealed against and the Commissioner.

Revision to the High Court.-

1. (1) Any dealer aggrieved by an order passed by the Board under sub-section
2. (9) of section 38 or sub-section
3. (1) of section 24 may, within ninety days from the date of service of such order, apply to the High Court in the prescribed form accompanied by the prescribed fee, for revision of such order on the ground that it involves a question of law.
4. (2) The Commissioner may, if he feels aggrieved by any order passed by the the Board under sub-section
5. (5) of section 38 or sub-section
6. (1) of section 24, direct any officer to apply to the High Court for revision of such order on the ground that it involves a question of law; and such officer shall make the application to the High Court within one hundred and eighty days of the date on which the order sought to be revised is communicated in writing to the Commissioner.
7. (3) The application for revision under sub-section
8. (1) or sub-section
9. (2) shall state the question of law involved in the order sought to be revised, and the High Court may formulate the question of law in any form or allow any other question of law to be raised.
10. (4) The High Court shall after hearing the parties to the revision, decide the question of law stated to it or formulated by it, and shall thereupon pass such order as is necessary to dispose of the case.

No appeal or revision in certain cases.- Notwithstanding anything contained in section 37, 38 and 39, no appeal or revision shall lie against,-

1. (a) notice or summons issued under this Act for the purpose of assessment or for any other purpose including for recording statements; or
2. (b) a direction to maintain certain accounts or furnish certain information, statement, statistics or return; or
3. (c) an order for impounding, seizure or retention of accounts, registers or documents; or
4. (d) an interim order passed in assessment or other proceeding, subject however, it will be open to the party aggrieved to challenge such interim order in any appeal or revision preferred against the final order;
5. (e) any guidelines formulated, instructions issued, directions given or orders passed by the Commissioner under sub-section (3), (6), (7),

1. (8) and
2. (9) of section 41.

Powers of the Commissioner.- (1)

1. (i) Where any question arises, otherwise than in proceedings before a court, or in any proceeding under sections 21, 22 and 23, whether for the purpose of this Act,-

1. (a) any person is a dealer; or
2. (b) any particular dealer is required to be registered; or
3. (c) any transaction is a sale, and if so the sale price thereof; or
4. (d) any tax is payable in respect of any particular sale or purchase or if tax is payable, the point and the rate thereof; or
5. (e) any particular thing done to any goods amounts to or results in the manufacture of goods; or
6. (f) any dealer is entitled to any particular amount of input tax credit, the Commissioner may suo moto or on filing of an application in the prescribed manner, shall make an order determining such question.
   • (ii) Where any such question arises from any order already passed under this Act, no such question shall be entertained for determination under this section, but such question may be raised by the party concerned in the appeal against, or by way of revision of such order.
   • (iii) The Commissioner under clause
   • (i) may direct that the determination shall not affect the liability of any person under this Act, in respect of any sale or purchase affected prior to the determination.
   • (iv) Where an order of the Commissioner passed in clause
   • (i) is modified in any way in appeal or revision, the modified order shall be effective from the date of order passed in such appeal or revision. (2)
   • (i) The Commissioner may suo moto or on filing of an application by a dealer transfer any case under this Act from one officer or authority to other officer or authority, on the following grounds, namely:-
7. (a) Dispute of jurisdiction; or
8. (b) Apprehension of miscarriage of justice; or
9. (c) Business convenience.
   • (ii) Notwithstanding anything contained in clause (i), the Commissioner or any other officer authorized by him in this behalf may, at any time, for administrative reasons, transfer any case or cases from one officer or authority to other officer or authority, without issuing any notice to the dealer or dealers concerned. Explanation.- The word ‘case’ in relation to any dealer under this section shall mean any proceeding pending under this Act on the date of the order made under clause
   • (i) or which may have been completed on or before such date or which may commence after such date.

1. (3) On an application filed by a dealer, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such dealer in monthly instalments not exceeding twenty four, subject to payment of interest under section 14 and subject to such conditions and limitations as may be prescribed: Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the dealer, be liable for recovery.
2. (4) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. Upon such notification being issued, the Commissioner, or any person authorized by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such form and manner as may be prescribed, relating to any matter in respect of which statistics is to be collected. (5)
   • (i) The Commissioner may suo moto or otherwise, call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner is either erroneous, or prejudicial to the interest of the State revenue, he may, after having made or after having caused to be made such enquiry as he considers necessary, and after having given to the dealer a reasonable opportunity of being heard, pass such order or issue such direction as he deems proper under the circumstances of the case.
   • (ii) No order or direction under clause
   • (i) shall be passed or issued by the Commissioner if a period of five years has already elapsed from the date on which the order sought to be revised was passed.
3. (6) The Commissioner may from time to time, issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as he may deem fit for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the Commissioner.
4. (7) For the purposes of official use, the Commissioner may, by notice in any newspaper, or in such other manner as he deems proper, call upon all dealers or any class of dealers or persons to furnish such information, statement or return as may be specified in the notice issued in this behalf.
5. (8) No such orders, instructions, or directions shall be issued under sub-section
6. (6) so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.
7. (9) Without prejudice to the generality of the foregoing power, the Commissioner may, on his own motion or on an application by a registered dealer liable to pay tax under this Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue, clarify the rate of tax payable under this Act in respect of goods liable to tax under this Act, and all officers and persons employed in the execution of this Act shall observe and follow such clarification.
8. (10) No such application under sub-section
9. (9) shall be entertained unless it is accompanied by proof of payment of such fee, paid in such manner, as may be prescribed.

Power of the State Government.-

1. (1) The State Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by an Assessing Authority under this Act may be exercised by such officer of the State Government, as may be specified in the notification. (2)
   • (i) The Government may, by notification, specify,-
   • (a) the goods;
   • (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this sub-section shall apply.
     • (ii) The Government may, in respect of the goods referred to in sub-clause
   • (a) of clause (i),-
   • (a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and
   • (b) prescribe the unique identification marking for such goods, including the information to be recorded therein.
     • (iii) The persons referred to in clause (i), shall,-
   • (a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner;
   • (b) furnish such information and details within such time and maintain such records or documents, in such form and manner;
   • (c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner;
   • (d) pay such amount in relation to the system referred to in clause (ii), as may be prescribed.

Power to remove difficulties.-

1. (1) Where any difficulty arises in giving effect to the provisions of this Act, the State Government may, by notification make such orders not inconsistent with this Act, as may appear to be necessary or expedient for removing the difficulty.
2. (2) No order under sub-section
3. (1) shall be made after the expiration of three years from the date of commencement of this Act.
4. (3) Every order made under sub-section
5. (1) shall be laid before the House of the State Legislature.

Power to make rules.- The State Government may by notification in the Official Gazette, make rules for carrying out the purposes of this Act. All rules made under this Act, shall be laid, as soon as may be after they are so made, before the House of the State legislature, while it is in session, for a period of not less than fourteen days which may be comprised in one session or in two successive sessions and if before the expiry of the sessions in which they are so laid or in the session immediately following the House of the State Legislature makes any modification in any of such rules or resolves that any such rules should not be made, such rules shall thereafter have effect only in such modified form or be of no effect, as the case may be, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder.

Power of the State Government to waive penalty and interest in certain cases.- Notwithstanding anything contained in this Act, the State Government in the public interest, by notification in Official Gazette, may reduce or waive any amount of interest or penalty or late fee payable for any period by any class of dealers, subject to such terms and conditions as may be specified in the notification.

Rebate of tax.- Notwithstanding anything contained in this Act, if the State Government is of the opinion that it is expedient in the public interest so to do, it may, by notification in the Official Gazette, and subject to such conditions as may be specified therein, allow, whether prospectively or retrospectively, a rebate up to the full amount of tax to such dealers or class of dealers as may be specified in the notification.

Transitional Provisions.-

1. (1) A dealer, other than a person opting to pay tax under sub-section
2. (2) of section 6, shall be entitled to take, in his electronic credit ledger, credit of the amount of Input Tax Credit as available under the Rajasthan Value Added Tax Act, 2003( Act No. 4 of 2003), if any, carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the repealed Act in such manner as may be determined by the Commissioner.
3. (2) Save as otherwise provided in this section, the goods sold on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act.
4. (3) Every proceeding of assessment, appeal, revision or relating to a claim for input tax credit initiated whether before, on or after the appointed day under the repealed Act shall be disposed of in accordance with the provisions of the repealed Act.
5. (4) Where in pursuance of an assessment proceedings instituted, whether before, on or after the appointed day under the repealed Act, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the repealed Act, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.

Indemnity.- No suit, prosecution or other legal proceeding shall lie against any officer or official of the State Government for anything which is done or intended to be done under this Act or the rules made thereunder in good faith.

Automation.-

1. (1) The State Government may, by notification in Official Gazette, provide that the provisions contained in the Information Technology Act, 2000 (Central Act No. 21 of 2000) and the rules made and directions given thereunder, including the provisions relating to digital signatures, electronic governance, attribution, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates as are specified in the said notification, shall, in so far as they may, as far as feasible, apply to the procedures under this Act.
2. (2) Where any return, application, communication or intimation is submitted by a dealer or his business manager or by a person, electronically through the official website of the Commercial Taxes Department, such return, application, communication or intimation shall be deemed to be submitted by him, if the dealer or business manager or person has given his consent to use the website for e-filing in the prescribed manner: Provided that dealer or business manager or person, who has consented to use the official website of the Department shall not retract from or repudiate such e-documents submitted by him through the website.

Applicability of the provisions of the Rajasthan Goods and Services Tax Act, 2017.- Subject to the provisions of this Act and rules made thereunder, provisions of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), shall apply mutatis mutandis for all other incidental and miscellaneous matters not provided in this Act.

Repeal and Savings.-

1. (1) The Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) shall stand repealed on and from the date of the commencement of this Act and the provisions of the Rajasthan General Clauses Act, 1955 (Act No. 8 of 1955) shall apply to such repeal.
2. (2) Without prejudice to the generality of sub-section (1)-
   • (a) anything done or any action taken including any appointment, notification, notice, order, rule or form made or issued, authorities or powers conferred, processes issued under the repealed Act shall be deemed to have been done or taken or issued under the provisions of this Act in so far as the same is not inconsistent with the provisions of this Act or rules made thereunder and shall continue to be in force accordingly unless and until superseded by anything done or action taken under this Act.
   • (b) any authorities or Board constituted under the repealed Act shall be deemed to have been constituted under the provisions of this Act.
   • (c) the modified limitations or the newly introduced limitations provided in this Act shall apply prospectively and all events occurred and all issues arose prior to the date of commencement of this Act, shall be governed by the limitations provided or the provisions contained in the repealed Act.