Manshi BaidMANSHI BAID

ULE 21 OF THE RAJASTHAN VALUE ADDED TAX RULES ,2006

DECLARATION FORMS

In this article we will discuss the declaration forms that are available under RVAT Act read with  Rajasthan Value Added Tax Rules, 2006 other than VAT 47 and VAT 49, as these declaration forms has already been discussed in detail in another separate article –Understanding VAT 47 and VAT 49 under RVAT Act, 2006.

VAT 15 :-

The rules provides that if a dealer sale goods to another dealer in the state on the condition that the purchasing dealer will export those goods outside the territory of India  then the selling dealer can claim exemption from payment of tax on sale of such goods. But for claiming such exemption the selling dealer is required to furnish a duly filled and signed declaration forms in VAT 15 to his assessing authority. Such VAT 15 i.e. received by the selling dealer from purchasing dealer. On receipt of such VAT 15 from purchasing dealer, the selling dealer shall submit the VAT 15 to his assessing authority  up to the due date of filing of annual return or audit report as the case may be. Only on furnishing of such VAT 15 , selling dealer can claim exemption from payment of tax on sale of such goods. As provided here that the VAT 15 is required to be furnished to the AO up to the due date of filing of annual return , but the Commissioner have the power to extend the time for submission of VAT 15 for a period not exceeding one year. But the commissioner can extend the time only after being satisfied and after recording the reasons for doing so in writing. Thus here is it very clear that VAT 15 will be given by the purchasing dealer to the selling dealer , who will furnish the same to his AO to claim exemption from tax on sale of such goods.

As VAT 15 will be given to the selling dealer by the purchasing dealer, thus VAT 15 is reqired to be generated by the purchasing dealer from the Official Website of the Deptt. Let us have a discussion on the manner in which VAT 15 will be generated by the purchasing dealer and other relevant provisions.

For obtaining VAT 15 , the purchasing dealer will be first of all required to submit an initial application to his assessing authority through the official website of the department. To submit this application the dealer is required to login in the website of the CTD. After login at the left side a link e-Export Form (VAT and CST) is provided . Click on Opt for Export Form (Vat and CST) provided under this link and submit the same. After doing this an application is sent to the Assessing authority to give permission to generate VAT 15. On receipt of such application the AO have the power to either approve the application or reject the same. The AO will reject the application in the following circumstances :-

  1. The applicant dealer does not require the declaration form applied for.
  2. The applicant dealer has not made proper use of forms previously obtained by him
  3. The applicant dealer has failed to make payment of any outstanding demand under RVAT Act or CST Act
  4. The applicant dealer fails to deposit the tax due within the prescribed time limit
  5. The applicant dealer has failed to furnish any return or returns for immediately preceding two financial year.
  6. The applicant dealer has not provided the initial or additional security u/s 15 of RVAT Act or Sec 7(2A) or 7(3A) of CST Act
  7. The verification of the facts and statements made in the application of registration has not been made.
  8. The Notice u/s 91(2) has been issued by the Commissioner which has not been properly complied with.

However the Commissioner have the power to direct the AO to grant the permission if in his opinion it is in the interest of the State Revenue.

In case the applicant dealer in not under default in any of the above mentioned case then the AO shall grant permission to the dealer to generate VAT 15 electronically through the official website of the deptt.

After granting of permission by the AO, the purchasing dealer shall submit a subsequent application for generation of Declaration Form Vat 15. On receipt of application for generation of VAT 15 , the system will generate the dully filed VAT 15 . However under the following circumstances the system will not generate the VAT 15 even after granting of permission by AO :-

  1. Applicant dealer fails to deposit any outstanding demand under RVAT Act or CST Act
  2. The applicant dealer fails to deposit the tax due within the prescribed time limit
  3. The applicant dealer has failed to furnish any return or returns for immediately preceding two financial year

Here in the case of rejection of generation of FORM 15 also, the Commissioner have the power to direct the AO to allow the dealer to generate VAT 15 subject to such conditions and restrictions as he mat dim fit, if in his opinion it is in the interest of the State Revenue. This is the manner how the Form VAT 15 is generated electronically through the official website of the department.

 

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