Section 53(1) in The Rajasthan Value Added Tax Rules, 2006
(1)A registered dealer.-(i)who imports, from any place outside the State, any taxable goods, as may be notified by the State Government, for sale; or(ii)who receives any taxable goods as may be notified by the State Government, consigned to him from outside the State or by way of branch transfer/depot transfers/stock transfers; or(iii)who intends to bring, import or otherwise receives any taxable goods [***] as may be notified by the State Government, from outside the State for use, consumption or disposal otherwise than by way of sale;shall furnish or cause to be furnished a declaration in Form VAT-47, completely filled in all respect in ink and ensure that the value, date and month of use of such Form shall be punched at the specified place provided for in the Form. The counterfoil of the declaration shall be retained by such dealer and its portions marked as 'Original' and 'Duplicate' shall be carried with the goods in movement. However, where goods covered under single invoice are being carried in more than one vehicle, separate From VAT-47 shall be accompanied with each of such vehicles along with photo copy of the original invoice and challan of the goods carried in the vehicle:[Provided that subject to such conditions as may be specified by the Com¬missioner, a registered dealer may also furnish a declaration in Form VAT-47A, electrically through the official web-site of the Commercial Taxes Department of the State. The declaration form generated as 'Original' and 'Duplicate' shall be carried with the goods in movement. Where goods covered under single invoice are being carried in more than one vehicle, separate declaration Form shall be accompanied with each of such vehicles along with challan and photo copy of the original invoice of the goods carried in the vehicle:Provided further that a dealer may furnish the details of serial number of Form VAT-47, vehicle number, Invoice/Bill/Dispatch memo number with date and value of goods regarding the goods in movement either through Short Massaging Service (S.M.S.) or through Interactive Voice Response System (I.V.R.S.), to the department on the telephone numbers allotted for this purpose through a pre intimated cellular phone before the goods enter into the territory of the State. On intimation of the aforesaid information the dealer shall receive an Identification number through S.M.S. on same cellular phone. He shall also furnish or cause to be furnished the declaration Form VAT-47 completed in all respect to his assessing authority by the next working day. The owner or a person duly authorised by such owner or the driver or the person incharge of a vehicle or carrier or of goods in movement shall intimate the said Identification number to the assessing authority or the person authorised by the Commissioner at the time of checking of goods in movement, which shall be deemed to be prescribed form with goods in movement.] [Added by Notification No. G.S.R. 60, dated 25.6.2008 (w.e.f. 31.3.2006).]
