राजस्थान मूल्‍य परिवर्धित कर अधिनियम, 2025

2025 का अधिनियम संख्‍यांक 6

25 मार्च, 2025

इलेक्‍ट्रानिक खातों के माध्‍यम से कर संदाय की संकल्‍पना को पुर:स्‍थापित करने और प्रत्‍येक वर्ष के आज्ञापक निर्धारण के और अपराधों के अभियोजन के उपबंधों को हटाने; और मूल्‍य परिवर्धित कर के उदग्रहण की प्रक्रिया को सरलीकृत करने के लिये अधिनियम।

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S.1 Short title, extent and commencement

(1) This Act may be called the Rajasthan Value Added Tax Act, 2025.

(2) It extends to the whole of the State of Rajasthan.

(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.

S.2 Definitions

(1) In this Act, unless the subject or context otherwise requires,-

(1) “appellate authority” means any officer not below the rank of the Additional Commissioner authorized as such by the Commissioner;
(2) “Assessing Authority” means any officer not below the rank of Assistant Commissioner, authorized as such by the Commissioner;
(3) “assessment” means determination of liability under this Act;
(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;
(5) “auditor” means any officer not below the rank of Assistant Commissioner authorized as such by the Commissioner;
(6) “appointed day”

S.3 Officers under this Act

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

(a) Chief Commissioner,
(b) Special Commissioners,
(c) Additional Commissioners,
(d) Joint Commissioners,
(e) Deputy Commissioners,
(f) Assistant Commissioners, and
(g) any other class of officers as it may deem fit.

S.4 Appointment of officers

(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) The Commissioner shall have jurisdiction over the whole of the State...

S.5 Powers of officers

(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.

S.6 Incidence of tax

(1) Subject to the provisions of this Act, every dealer who is an importer of goods; or 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.

S.7 Levy of tax and its rate

(1) Subject to the other provisions of this Act and the provisions of the Central Sales Tax Act, 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.

S.8 Levy of Surcharge

(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... as may be notified by the State Government, and shall be paid by the registered dealers.

S.9 Exemption of tax

(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... exempt fully or partially, whether prospectively or retrospectively from tax the sale or purchase of any goods.

S.10 Registration

(1) Every dealer liable to pay tax under sub-section (1) or (3) of section 6 shall get himself registered by submitting an application to the authority competent to grant registration...

S.11 Tax payable by a dealer

(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) 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.

S.12 Input Tax Credit

(1) Input tax credit shall be allowed, to registered dealers, other than the dealers covered by sub-section (2) of section 6, in respect of purchase of any taxable goods made within the State from a registered dealer...

S.13 Payment of tax, interest, penalty and other amounts

(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...

S.14 Interest on delayed payment of tax

(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... pay, on his own, interest at such rate, as may be notified by the Government.

S.15 VAT Invoice, credit and debit notes

A registered dealer selling taxable goods shall, before or at the time of removal of goods or delivery of goods, 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.

S.16 Accounts and other records

(1) Every registered dealer shall keep and maintain, at his principal place of business... a true and correct account of sales and purchases, stock of goods and such other particulars...

S.17 Furnishing details of sale, other dispatches, purchases, other receipts and filing of returns

(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.

S.18 Annual return and Final return

(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.

S.19 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.

S.20 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.

S.21 Scrutiny of Returns and Assessment

(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...

S.22 Assessment in case of avoidance or evasion of tax

(1) Where the Assessing Authority... has reasons to believe that a dealer has avoided or evaded tax... he may after giving the dealer a reasonable opportunity of being heard, determine at any time... the taxable turnover...

S.23 Audit of the dealer

(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...

S.24 Rectification of a mistake

(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.

S.25 Reopening of ex-parte assessment

(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...

S.26 Liability for payment of tax or demand

(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.

S.27 Provisional attachment to protect revenue in certain cases

(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) 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).

S.28 Mode of recovery

(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) Notwithstanding anything contained in sub-section (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, require

S.29 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.

S.30 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.

S.31 Refund of tax

(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) 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.

S.32 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.

S.33 Penalty

(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) 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) Wh

S.34 Compounding of offences in lieu of penalty

(1) Notwithstanding anything contained in this Act, on an application by a person admitting the offence committed by him under sub-section (5) or clause (b) of sub-section (6) of section 33 or sub-section (7) or sub-section (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, which shall be,-

(a) in case of offences committed in sub-section (7) or sub-section (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 (5) or clause (b) of sub-section (6) of section 33, equal to the amount of tax avoided or evaded.

(2) Notwithstanding anything contained in section 37, no appeal shall lie or subsist against an order of compounding of offences made under this Act

S.35 Power of entry, inspection and seizure of accounts and goods and inspection of goods while in movement

(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 o

S.36 Power to summon persons to give evidence and produce documents

(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) Every such inquiry referred to in sub-section (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).

S.37 Appeal to the appellate authority

(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) 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) 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

S.38 Appeal to The Board

(1) An appeal shall lie to the Board against-

(a) an order passed by the Commissioner under sub-section (1) or sub-section (5) of section 41;
(b) an order passed by an appellate authority.

(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.

(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.

(4) Th

S.39 Revision to the High Court

(1) Any dealer aggrieved by an order passed by the Board under sub-section (9) of section 38 or sub-section (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.

(2) The Commissioner may, if he feels aggrieved by any order passed by the the Board under sub-section (9) of section 38 or sub-section (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.

(3) The application for revision under sub-section (1) or sub-section (2) shall state the question of law involved in the order sought to be revised, and the

S.40 No appeal or revision in certain cases

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

(a) notice or summons issued under this Act for the purpose of assessment or for any other purpose including for recording statements; or
(b) a direction to maintain certain accounts or furnish certain information, statement, statistics or return; or
(c) an order for impounding, seizure or retention of accounts, registers or documents; or
(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;
(e) any guidelines formulated, instructions issued, directions given or orders passed by the Commissioner under sub-section (3), (6), (7), (8) and (9) of section 41.

S.41 Powers of the Commissioner

(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,-

(a) any person is a dealer; or
(b) any particular dealer is required to be registered; or
(c) any transaction is a sale, and if so the sale price thereof; or
(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
(e) any particular thing done to any goods amounts to or results in the manufacture of goods; or
(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, b

S.42 Power of the State Government

(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 there

S.43 Power to remove difficulties

(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) No order under sub-section (1) shall be made after the expiration of three years from the date of commencement of this Act.

(3) Every order made under sub-section (1) shall be laid before the House of the State Legislature.

S.44 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.

S.45 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.

S.46 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.

S.47 Transitional Provisions

(1) A dealer, other than a person opting to pay tax under sub-section (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.

(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.

(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.

(4) Where in pursu

S.48 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.

S.49 Automation

(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) 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-f

S.50 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.

S.51 Repeal and Savings

(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) 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