CHECK LIST OF IMPORTANT DATES

Rajasthan Value Added Tax Act, 2003

(1) Deposit of Tax :-

S. No. / Tax Liability in Previous Year / Due Date For Tax Deposit
(a) / Rs. 40 Crore and above / 1 to 10th => 15th day of current month
11 to 20th => 25th day of current month
21 to 30th/31st => 5th day of next month
(b) / Rs. 60 Lakh and above / 1 to 15th => 20th day of current month
16 to 30/31st => 7th day of next month
(c) / Rs. 20,000/- and above / Monthly, within 14th day of next month
(d) / For dealers covered U/S 3(2) / Quarterly, within 14th day from the closing of each quarter.
(e) / Dealers not covered above OR whose tax liability is less then Rs. 20,000/- in previous year / Quarterly, within 14th day from the closing of each quarter.

(2) Returns :-

Only those dealers are required to submit quarterly returns whose annual tax liability in immediately preceding year is Rs. 20,000/- and above. (w.e.f. 09.03.2010)

Returns / Manual / Physical / E - Filing
Uploading / Physical submission
VAT-10 / 1st Qtr / 30th July / 14th, Aug. / 29th, Aug.
2nd Qtr / 30th, Oct. / 14th, Nov. / 29th, Nov.
3rd Qtr / 30th, Dec. / 14th, Jan. / 29th, Jan.
4th Qtr / 30th, April / 15th, May / 30th, May
Annual Return / VAT-11 / Within 90 days from the end of year i.e. by 29th June / Within 105 days from the end of year i.e. by 14th July / Within 120 days from the end of year i.e. by 29th July
VAT-10A / Within 9 months from the end of year i.e. by 31st, Dec. / Within 9 months and 15days from the end of year i.e. by 15th, Jan. / Within 9 months and 15days from the end of year i.e. by 15th, Jan.
Trading and Profit & Loss a/c / Within 9 months from the end of year i.e. by 31st, Dec. / N. A. / Within 9 months from the end of year i.e. by 31st, Dec.
Audit Report / Rule - 36(6) / Within 10 months from the end of year i.e. 31st, Jan / N. A. / N. A.

(3) Composition Schemes u/s 5 :-

S. No / Name of Scheme / Option Application / Renewal / Composition Money / Annual Turnover Details
(a) / Gem & Stone / 30 days from the publication of scheme or from the date of new registration / In two years before 30 days of the end of year / 1st qtr:- 7th April
2nd qtr:- 7th July
3rd qtr:- 7th Oct
4th qtr:- 7th Jan / within 60 days of end of year
(b) / Sarrafa / 30 days from the publication of scheme or from the date of new registration / In two years before 30 days of the end of year / 1st qtr:- 7th April
2nd qtr:- 7th July
3rd qtr:- 7th Oct
4th qtr:- 7th Jan / within 60 days of end of year
(c) / Dhaba and Bhojnalaya / 30 days from the publication of scheme or from the date of new registration / Annually before 30 days of the end of year / 1st qtr:- 7th April
2nd qtr:- 7th July
3rd qtr:- 7th Oct
4th qtr:- 7th Jan / within 60 days of end of year
(d) / Petrol pump of oil companies / 30 days from the publication of scheme or from the date of new registration / Annually before 30 days of the end of year / 1st qtr:- 7th July
2nd qtr:- 7th Oct
3rd qtr:- 7th Jan
4th qtr:- 7th april / within 60 days of end of year
(e) / Tent Dealers / 30 days from the publication of scheme or from the date of new registration / Annually before 30 days of the end of year / 1st qtr:- 7th July
2nd qtr:- 7th Oct
3rd qtr:- 7th Jan
4th qtr:- 7th april / Vat -11 within 60 days of end of year

(4) Chang over of scheme between VAT and composition u/s 3(2) :-

(a) From VAT to u/s 3(2):-

within 30 days of the commencement of next year i.e. at least by 30th april. [Rule 17 (3)]

(b) From u/s 3(2) to VAT:-

(1) Where the turnover exceed the limit as specified in sec-3(2), shall apply within 15 days of occurrence of such event. [Rule 17(4)]

(2) At least 15 days prior to the commencement of next year i.e. at least before 15th march of current year.

Rajasthan Tax On Entry Of Goods Into Local Area Act, 1999

(1) Payment of Tax :-

(a) In form ETLA-21 within 14 days after close of month

(b) Intimation of deposit of tax in form ETLA-3 within 14 days after close of month. [Sec.16(1) and Rule 8(1)]

(2) Filing of Return :-

(a) Annual Return to be submitted within 30 days after close of year in form ETLA-5 [Sec. 12(1) and Rule 10 (1) (a)]

(b) Penalty for non submission or late submission of return is not be less then Rs. 1,000/- but this may extend to Rs. 5,000/- [Sec. 35 (1)]

Rajasthan Tax On Luxuries (In Hotel And Lodging House) Act, 1990

(1) Payment of Tax :-

(a) In form LTH-4 within 21 days after close of month [Sec. 15 read with Rule 7]

(2) Filing of Return :-

(a) Quarterly Return to be submitted within 30 days after close of quarter in form LTH-3 [Sec. 16(1) and Rule 6 (1)]

(b) Penalty for late submission of return is Rs. 5/- per day but not exceeding 25% of tax assessed [Sec. 21 (2)]