Rajasthan Government videCircular- No. 02/2015-16- No. F.16 (97)/Tax/CCT/14- 15/5895 Dated 23rd June, 2015, has advisedall Assessing Authorities to issue notices to all such dealers who have not filed return(s) for the year 2013-14 and 2014-15 for cancellation of their registration.

Commercial Taxes Department Govt. of Rajasthan has decided to cancel registration certificate of dealers who are defaulter / not making submission of their Returns.


No.F.16 (97)Tax/ CCT/14-15/5895

All the Deputy Commissioners (Adm.),

All Assessing Authorities,

Commercial Taxes,



Dated: June 23, 2015

Sub: Regarding cancellation of registration of the dealers who have failed to file their returns.

It has been observed that substantial number of registered dealers have not filed their returns for the financial years 2012-13 and 2013-14. This may be on account of no business activity by them during these years or the business may have been closed down permanently or the business being conducted in a clandestine manner with tax evasion motive. In all these cases, the chances of misuse of registration facility cannot be ruled out. Sub-section (4) of section 16 of the RVAT Act, 2003, provides for cancellation of certificate of registration in certain cases in particular:-

“(4) Where – (a) any business in respect of which a certificate of registration has been granted to a dealer under this Act, is discontinued permanently; or



(h) a dealer has failed to furnish information, statement or return as required by Commissioner under sub-section (2) of section 91 within the period specified thereunder”.

In the interest of the State revenue and with a view to promote compliance of the provisions of RVAT Act, 2003 and Rules made thereunder, it is hereby directed that all Assessing Authorities shall issue notices to all such dealers enumerated as above, for cancellation of certificate of registration under the provisions of RVAT Act, 2003. The Assessing Authorities shall prepare a complete list of dealers who have not filed return(s)-

(i)  for the year 2013-14 and 2014-15, in case of dealers exercising option under Section 3(2)/ Section 5 of RVAT Act, 2003;

(ii) quarterly as well as annual for the year 2013-14 and all quarterly returns for the year 2014-15, in case of other dealers.

In order to provide an opportunity of being heard, show cause notices shall be issued to such dealers to file their returns up to 30.07.2015 and the same shall be served in the manner as provided under the Rule  50  of the  RVAT Rules, 2006. In case the dealer fails to file the required returns within the stipulated time, cancellation proceedings of registration shall be initiated by the Assessing Authority or the Authority competent to grant registration. To ensure wide publicity, such list would also be published in the leading newspapers of the State. Strict compliance of these orders shall be ensured by all concerned Deputy Commissioners (Adm.).

(Vaibhav Galriya)

Commercial Taxes,

Rajasthan, Jaipur.


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