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State of Rajasthan - Section

Section 28 in The Rajasthan Value Added Tax Rules, 2006

28. [ Refund in case of wrong deposition or excess deposition of any amount. [Substituted by Notification No. G.S.R. 8, dated 24.5.2016 (w.e.f. 31.3.2006).]

(1)An application for refund of any amount which has been deposited wrongly or in excess shall be submitted by a dealer in Form VAT-20AA electronically through the official website of the department in the manner provided therein, after submission of return in Form VAT-10, if applicable, along with Form VAT-26 duly digitally signed by the Accountant to the officer authorized by the Commissioner under sub-section (3A) of section 53.
(2)The authorized officer on receipt of application shall conduct an enquiry to verify the fact that the amount mentioned in the application is not payable or has been deposited in excess of the amount payable by the dealer for the tax period mentioned in the challan. If any amount is found refundable to the dealer, he shall forward the application to the assessing authority to grant refund with such directions as he deems fit. Where the authorized officer is of the opinion that amount mentioned in the application is not refundable to the dealer he shall pass an order after providing an opportunity of being heard to the dealer.
(3)The assessing authority on receipt of such directions as mentioned (2) above, shall take appropriate step to comply with the directions and after shall pass an order for refund in Form VAT-23, within thirty days of receive directions.
(4)The assessing authority or the authorized officer shall submit Fore, electronically through the official website of the Department to an officer : by the Commissioner as Central Refund Officer within two working days of j such order.
(5)The provisions of sub-rule (8) to (12) of Rule 27 of these rules shall mutandis apply.]
28. Refund in case of export.- (1) A dealer, whose sales are in the course of export out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall submit an application in Form VAT-21 along with return in Form VAT-10, to the assessing authority or the authorized officer for claim of refund of input tax paid by him, and shall furnish-(a) certified copy of air consignment note/bill of lading/railway receipt of goods vehicle or post receipt or any other documents in proof of export of goods across the customs frontier of India;(b) duplicate copy of the sale invoice;(c) certified copy of VAT invoice on basis of which refund of input tax is being claimed;(d) an undertaking to the effect that in case of re-import of such goods, he will communicate within a period of one month from the date of re-import into India of such goods, to the assessing authority or any other officer authorized by the Commissioner in this behalf and shall repay, forthwith, the amount of refund granted to him on this account along with interest at such rate as may be notified under section 55 of the Act; and(e) a certificate of an Accountant regarding the purchase and sale of goods and the correctness of claim of refund in Form VAT-26.Explanation.- The word "Accountant" shall have the same meaning as mentioned in section 73.(2) A dealer, whose sales are in the course of export out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall submit an application in Form VAT-21 along with return in Form VAT-10 to the assessing authority or authorized officer for claim of refund of input tax paid by him, and shall furnish,-(a) attested copy of declaration Form VAT-15 or Form 'H' as the case may be;(b) certified copy of air consignment note/bill of lading/railway receipt or goods vehicle or postal receipt or any other documents in proof of export of goods across the customs frontier of India;(c) duplicate copy of the same invoice;(d) certified copy of purchase invoice on basis of which refund of input tax is being claimed;(e) an undertaking of the exporter to the effect that in case of re-import of such goods, he will communicate within a period of one month from the date of re-import into India of such goods, to the selling dealer, to his assessing authority and the assessing authority or the authorized officer of the selling dealer; and an undertaking of the dealer claiming refund that on communication of re-import of such goods from the exporter, he shall repay, forthwith, the amount of refund granted to him on this account along with interest at such rate as may be notified by the State Government under section 55 of the Act; and(f) certificate regarding the purchase and sale of goods and the correctness of claim of refund in Form VAT-26 of an Accountant.Explanation.- The word "Accountant" shall have the same meaning as mentioned in section 73.(3) On submission of the documents as mentioned in sub-rule (1) or (2), the assessing authority or authorized officer, having been satisfied as to the correctness of documents furnished, shall issue the refund in Form VAT-23 or VAT-25 as the case may be, within thirty days of the submission of the application completed in all respect.