|
8. [ Mode of payment of tax, demand or other sum. [Substituted by Rajasthan Notification No. S.O. 241, dated 6.3.2013 (w.e.f 26.3.1999).] - Unless otherwise notified by the State Government, payment of tax, demand or other sum shall be made by a dealer through Electronic Government Receipt Accounting System, hereinafter referred to as 'e-GRAS', in the manner as provided therein. (2) The class of dealers as may be notified by the State Government shall make payment of tax, demand or other sum electronically through the e-GRAS in the manner as provided therein. (3) The date of payment of tax, demand or other sum shall be deemed to be the date of deposit as shown in the e-GRAS.] 9. [ Returns. [Substituted by Rajasthan Notification No. S.O. 190, dated 26.3.2012 (w.e.f. 26.3.1999).] (1) Every dealer shall submit return quarterly in Form ETLA - 3 and annual return in ETLA - 5. (2) Every dealer shall submit return electronically through the Official website of the Department, unless otherwise notified by the State Government. The return shall be digitally signed by the dealer and in case it is not digitally signed, the dealer shall furnish, the acknowledgement generated through the Official website of the Department and shall be verified by himself by affixing his signature on it, within fifteen days of the last date for filing of such return(s), failure to do so shall be deemed to be a case of non-filing of return(s). (3) Where the amount of tax or interest, if any, is not paid electronically, the dealer shall furnish the copy of [e-challan] as a proof of deposit, to the Assessing Authority within fifteen days of the last date of filing of such return (s). (4) Return in Form ETLA-3 shall be submitted by all dealers within forty five days of the end of quarter. Explanation. - 'Quarter' means the period of three months ending on 30th June, 30th September, 31st December and 31st March. (5) Annual return in Form ETLA-5 shall be submitted by all dealers within ten months from the end of the relevant year, and shall accompany, - (a) a statement specifying the value of the goods purchased or received from outside the local area; (b) a statement specifying the value of the goods purchased or received from within the local area; (c) a statement specifying the value of the goods purchased or received from outside the local area but returned to the supplier; (d) a statement specifying the value of the goods purchased or received from out side the local area, but sent out of the local area otherwise than by way of sale; (e) a statement specifying correct and complete particulars of purchase or receipt of goods which are claimed as not liable to tax; and (f) a proof regarding the payment of tax under the Act. (6) Where a dealer has more than one place of business in the State, he shall include in the return, the turnover of principal place of business as well as the turnover of all other places of business. (7) Where a dealer discovers any omission or error in Form ETLA-3 or ETLA-5 submitted by him, he may submit revise return at any time prior to the due date of filing of annual return or on receipt of the notice under sub-section (3) of Section 12, whichever earlier. (8) Notwithstanding anything contained in sub-rules (1) to (6) above, the return(s) for the period prior to 01.04.2012 may be submitted in such manner and in such Form which was in force for that period.] 10. [ Granting opportunity of hearing and recording of reasons. [Substituted by Rajasthan Notification No. S.O. 190, dated 26.3.2012 (w.e.f. 26.3.1999).] - Where an assessing authority enhances the admitted tax liability of a dealer, or imposes a penalty on him or on any other person under the provisions of the Act or the rules, or passes any order detrimental to their interest, the said authority or officer shall record the reasons thereof, and no such order shall be passed unless the dealer or the person has been given a reasonable opportunity of being heard.] 11. [ Form of notices. [Substituted by Rajasthan Notification No. S.O. 190, dated 26.3.2012 (w.e.f. 26.3.1999).] - For affording opportunity of being heard under Rule 10 or for initiating any action under any provisions of the Act or the rules, or for the production of a document or for furnishing any information or for the appearance of any person, notice shall be issued in Form ETLA-4.] 11A. [ Notice for payment of demand. [Inserted by Rajasthan Notification No. S.O. 190, dated 26.3.2012 (w.e.f. 26.3.1999).] - As soon as an assessment is completed or any other order is passed, creating any demand under the Act or the rules, the assessing authority shall serve a demand notice on the dealer or the person in Form ETLA-6 along with a certified copy of such order, requiting him to pay the demand within thirty days of such service. However, where the assessing authority is of the opinion that for the purpose of protecting the interest of State revenue it is necessary so to do, he may after recording reasons in writing, reduce the period of thirty days, as he may deem proper in the facts and circumstances of the case. 11B. Refund. - Where the assessing authority after having verified the facts of deposit of such amount, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of order passed by any Competent Authority or Court, such assessing authority, either suo moto or on an application made in this behalf, as the case may be, shall pass an order of refund within fifteen days of such assessment or receipts of such order or receipt of completed application in Form ETLA-23: Provided that the excess tax refundable to the dealer may be adjusted towards any other amount payable by him under the Act, and for this purpose a refund adjustment order in Form ETLA-24 shall be issued.] 12. Exemptions and deduction. (1) In determining the purchase price liable to tax, the amount relating to the purchases made within the local area from a registered dealer doing business in the same local area shall be deducted. (2) All amounts received from the seller in respect of the goods returned to them by the dealer shall be deducted from the purchase price liable to tax provided that the goods were returned within a period of six months from the date of delivery of the goods. (3) In determining the value of goods liable to tax, the value of goods purchased or received from outside the local area but Subsequently sent out of the local area otherwise than by way of sale shall be deducted, provided that the goods are sent out of the local area within a period of six months from the date of entry of such goods into the local area and entries are made in the stock register in the manner specified in sub-rule (5) of rule 14. 13. Instalments for payment of finally assessed tax. - (l) A dealer in respect of payment of finally assessed tax in instalments, shall apply to the authority on plain paper specified under sub-rule (2); (2) The authorities for the purpose of sub-rule (1) shall be, - (a) the Assistant Commercial Taxes officer, in case total demand does not exceed Rs. 25,000/ - and (b) the Assistant Commissioner, Commercial Taxes, or the Commercial Taxes officer, as the case may be in case the total demand does not exceed Rs. 1,00,000/ - (c) where the amount of the total demand exceeds the limits as specified in clause (a) and (b) or the period of 12 months is found insufficient in view of the circumstances of the case, prior permission in writing shall be required by the officers referred above: (ii) from the Assistant Commissioner, Commercial Taxes, or the Commercial Taxes officer, having jurisdiction, if the amount of such demand exceed Rs. 25,000/ - but does not exceed Rs. 1.00 lac and and instalments does not exceed 12 months. (iii) from the Deputy Commissioner (Administration) having jurisdiction, if the amount of such demand does not exceed Rs. 5.00 lac and the proposed period of instalments does not exceed 25 months and (iv) from the Commissioner, Commercial Taxes, if the amount of such demand exceeds Rs. 5.00 lacs and the proposed period of instalments does not exceeds 36 months. Explanation. - Instalments under this rule shall not be granted beyond a period of 36 months. (3) Where payment of any demand is postponed beyond a period of one month, the dealer shall be required to furnish a security bond in form-ETLA-16.
|