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Tax Bar Association Kota has made a Representation on problems faced by dealers under Rajasthan VAT  which includes problem related to Verification of Input Tax Credit , Interest on refund and filing of VAT Returns. Full Text of the Representation is as follows:-


Adv Raj Kumar Vijay
+91-94141 87556
Opp. Power House, Rawatbhata Road,
Gumanpura, KOTA-324007 (Raj.)

CA Lokesh Maheshwari
+91-94605 69369
1109, Behind Bank of Baroda,
Mahaveer Nagar-I, KOTA-324005 (Raj.)

Dated: 06.11.2019

The Jt. Commissioner (Admn.)
State Tax
Kota (Rajasthan)

Sub.: Day-to-day problems under VAT Regime.

Respected Madam,

We, the members of Tax Bar Association, Kota bring to your kind notice that the professional members of the Association as well as dealers are facing some problems which are enumerated and suggest as under :

1. Verification of Input Tax Credit :

The Commissioner, Commercial Taxes, Jaipur has issued a notification No. F.16(100)Tax/CCT/14-15/746 dated 20.06.2017 regarding on-line verification of the ITC. Thereafter, the Commissioner has also issued a notification No. F.16(100)Tax/CCT/14-15/723 dated 14.10.2019 for on-line filing of the application for verification of ITC. It is very welcoming provision in order to reduce the demand. In compliance of the notification dated 20.06.2017, the dealers have filed their on-line  applications on government portal for verification of ITC  and hard copies of the invoices, duly self-attested, have also been submitted to the concerned officers, but the  concerned officers have not acknowledged the same on government portal, with the result all the applications, which have not been acknowledged by the concerned  officers on government portal, have automatically been  rejected. In this matter we draw your kind attention that it is a very tedious and time consuming work to upload the same on government portal and submit hard copies of the invoices again to the concerned officers.

2. Interest on refund :

There is a specific provision U/s 53(4) of the RVAT Act that the interest should be allowed on refund, but in spite of various reminders to the Assessing Authorities they are not taking any cognizance and not allowing the interest on refund.

3. VAT Returns :

After implementation of the GST, some items are liable to VAT for which the dealers are required to file the Return on the government portal, but it has been observed that the column GRN of Return has been deleted from the portal which was earlier available on the government portal, with the result the Returns are not being filed.

Under the above circumstances and looking to the problems, being faced by the tax professionals as well as dealers, you are humbly requested to kindly get the above problems sorted out and issue necessary directions to the Assessing Authorities that the applications filed for ITC verification should be acknowledged on the government portal immediately in order to save time. We hope that you will take things in right perspective and take cognizance of the problems in the interest of the dealers as well as the tax fraternity to avoid repetition of work.

Thanking you,

Yours faithfully,


Download Representation on problems faced by dealers under Rajasthan VAT 


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