The Rajasthan Government while proposing the State Budget 2021 notified the Rajasthan Value Added Tax (Amendment) Rules, 2021 which seeks to amend the Rajasthan Value Added Tax Rules,2006.
In rule 21 of the Rajasthan Value Added Tax Rules, 2006, in the existing second proviso to sub-rule (1) shall be substituted by “Provided further that for the assessments pertaining to any period upto 30.06.2017, the dealer may furnish the declaration forms or certificates upto 30.06.2021.”
After the existing proviso to sub-rule (8), the new proviso shall be added, namely “Provided further that the dealer may submit such application pertaining to any period upto 30.06.2017 by 30.06.2021, directly to the assessing authority concerned and the assessing authority shall dispose such application in accordance with the provisions of this sub-rule, at his own level.”
In rule 40 in sub-rule (1), for the existing expression “within thirty days from the day on which the gross amount of works contract(s) exceeds rupees ten lacs or upto 31.12.2020, whichever is later.”, the expression “within thirty days from the day on which the gross amount of works contract(s) exceeds rupees ten lacs or upto 30.06.2021, whichever is later:” shall be substituted;
In sub-rule (1), so amended, the new proviso shall be added, namely “Provided that where the awarder is a Government Department, or a corporation, company, public undertaking, cooperative society, local body, statutory body or autonomous body in which Government has a share capital, it is not mandatory for such awarder to obtain the Awarder Identification Certificate pertaining to any period upto 30.06.2017.”
In sub-rule (8A), for the existing expression “within thirty days of the end of the quarter or upto 31.12.2020, whichever is later.”, the expression “within thirty days of the end of the quarter or upto 30.06.2021, whichever is later.” shall be substituted.
In sub-rule (8B), for the existing expression “within three months from the close of relevant year or upto 31.12.2020, whichever is later.”, the expression “within three months from the close of the relevant year or upto 30.06.2021, whichever is later.” shall be substituted.
In sub-rule (11), so amended, the new provisos shall be added “Provided that where the awarder is a Government Department, or a corporation, company, public undertaking, cooperative society, local body, statutory body or autonomous body in which Government has a share capital and has not obtained Awarder Identification Certificate, he shall issue duly filled Form VAT-41 manually to the contractor and the contractor shall submit the same to the Assessing Authority concerned.
Provided further that where such awarder has already issued Form VAT-41 manually to the contractor and the contractor has submitted the same to the Assessing Authority concerned on or before 23rd February 2021, in such cases, fresh Form VAT- 41 shall not be required to be submitted.”.
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