| राजस् थान राजपत्र विशेषांक | RAJASTHAN GAZETTE Extraordinary | |
| साधिकार प्रकाशित | Published by Authority | |
| भाद्र 03, मंगलवार, शाके 1948- अगस् त 25, 2026 Bhadra 03, Tuesday, Saka 1948- August 25, 2026 |
भाग 4 (ग)
उप-ख(cid:214)ड (I)
राज्य सरकार तथा अन्य राज्य-प्राधिकारियों (cid:217)वारा जारी किये गये (सामान्य आदेशों, उप-विधियों
आदि को सम्मिलित करते हएु ) सामान्य काननीू नियम। FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION
Jaipur, August 13, 2026
G.S.R.58 .-In exercise of the powers conferred by section 44 of the Rajasthan Value Added Tax Act, 2025 (Act No. 6 of 2025), the State Government hereby makes following rules to amend the Rajasthan Value Added Tax Rules, 2026, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Value Added Tax (Amendment) Rules, 2026. (2) They shall come into force with effect from 15.08.2026.
2. Substitution of Form VAT RET-01.- The existing Form VAT RET-01 appended to the Rajasthan Value Added Rules, 2026, hereinafter referred to as the said rules, shall be substituted by the following, namely:-
"FORM VAT RET-01
[see rule 20(1),30(4),32(10),33(10)35,36 &,46(1)]
Details of sale of goods and other dispatches
| Financial Year | ||||
| Tax period |
| 1 . | TIN | ||||||||||||||||
| 2. | (a) | Name of the dealer | |||||||||||||||
| (b) | Trade name, if any | ||||||||||||||||
| 3. | (a) | ARN | |||||||||||||||
| (b) Date |
4.Taxable sale made within State
| TIN | Invoice details | Commodity | Rate (%) | Other Rate | Amount | |||||||
| No. | Date | Taxable Value | Tax | Actual Tax Collected | Surcharge | CESS | Other | Total | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| (State) | TIN | Invoice details | Rate (%) | Other Rate | Amount | ||||
| No. Date | Taxable Value | Tax | Other | Total | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| TIN of purchaser. | Document details | Description of Dispatch | Amount | ||
| No. | Date | Type | |||
| 1 | 2 | 3 | 4 | 5 | 6 |
6A. Exports
| TIN of purchaser. | Invoice details | Shipping bill/ Bill of export | Tax | |||||
| No. Date Value | No. | Date | Rate (%) | Other Rate | Amt. | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
6B. Sale made to SEZ unit or SEZ Developer
| TIN of | Invoice details | Tax | ||||
| purchaser. No. Date Value | Rate (%) | Other Rate | Amt. | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Description | Nil Rated sale | Exempted | Non- VATsale | Others |
| 1 | 2 | 3 | 4 | 5 |
8. Amendments to taxable sales details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit and credit notes issued during current period and amendments thereof]
| Details of original document | Revised details of document or details of original Debit or Credit Notes | Rate Other Rate | Amount | |||||||||||||
| TIN | No . | D ate | TIN Note Typ e | Document Shipping | bill | Value | VAT | Surcharge CESS Other Total | ||||||||
| No Date No. Date | ||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| 8A. Amendment of Invoice/Shipping Bill details furnished earlier | ||||||||||||||||
| 8B. Debit Notes /Credit Notes (Original) | ||||||||||||||||
| 8C. Debit Notes / Credit Notes [Amended] | ||||||||||||||||
9. Documents issued during the tax period
| Sr. No. | Nature of document | Date | Sr. No. | Total number | Cancelled | Net issued | |
| From | To | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 1 | Invoices for sales | ||||||
| 2 | Revised Invoice | ||||||
| 3 | Debit Note | ||||||
| 4 | Credit Note | ||||||
| 5 | Receipt voucher | ||||||
| 6 | Payment Voucher | ||||||
| 7 | Refund voucher | ||||||
| 8 | Delivery Challan in case of liquid gas | ||||||
| 9 | Delivery Challan in cases other than by way of sale (excluding at S no. 8) |
| Sr. No. | Details | Taxable Value | Rate | Other Rate | Tax Surcharge CESS Others Total | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |
| 1 | ||||||||||
| 2 | ||||||||||
| 3 | ||||||||||
| 4 | ||||||||||
| 5 | ||||||||||
| 6 | ||||||||||
| 7 | ||||||||||
| 8 | ||||||||||
| 9 |
11. Particulars of purchases made outside the State other than Capital Goods
| Sr. No. | Type of Purchase/Receipt | Description | Name of selling dealer | TIN | Amount of purchases made during the period | Amount of Tax paid or payable on such purchases |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1 | ||||||
| 2 | ||||||
| 3 | ||||||
| 4 | ||||||
| 5 | ||||||
| 6 | ||||||
| 7 | ||||||
| 8 | ||||||
| 9 |
Date : Place :
Signature: Name of the Dealer Status"
3. Substitution of Form RET-01A.- The existing Form RET-01A appended to the said rules shall be substituted by the following, namely:-
"FORM VAT RET-01A
[see rule35(1) & (2)]
Amendment in details of sale of goods and other dispatches
| Financial Year | ||||
| Tax period |
| 1 . | TIN | ||||||||||||||||
| 2. | (a) | Name of the dealer | |||||||||||||||
| (b) | Trade name, if any | ||||||||||||||||
| 3. | (a) | ARN | |||||||||||||||
| (b) Date |
4.Taxable sale made within State
| TIN | Invoice details | Commodity | Rate (%) | Other Rate | Amount | |||||||
| No. | Date | Taxable Value | Tax | Actual Tax Collected | Surcharge | CESS | Other | Total | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| (State) | TIN | Invoice details | Rate (%) | Other Rate | Amount | ||||
| No. Date | Taxable Value | Tax | Other | Total | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
6. Other Dispatches
| TIN of purchaser. | Document details | Description of Dispatch | Amount | ||
| No. | Date | Type | |||
| 1 | 2 | 3 | 4 | 5 | 6 |
6A. Exports
| TIN of purchaser. | Invoice details | Shipping bill/ Bill of export | Tax | |||||
| No. Date Value | No. | Date | Rate (%) | Other Rate | Amt. | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
6B. Sale made to SEZ unit or SEZ Developer
| TIN of | Invoice details | Tax | ||||
| purchaser. No. Date Value | Rate (%) | Other Rate | Amt. | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Description | Nil Rated sale | Exempted | Non- VATsale | Others |
| 1 | 2 | 3 | 4 | 5 |
8. Amendments to taxable sales details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit and credit notes issued during current period and amendments thereof]
| Details of original document | Revised details of document or details of original Debit or Credit Notes | Rate Other Rate | Amount | |||||||||||||
| TIN | No . | D ate | TIN Note Typ e | Document Shipping | bill | Value | VAT | Surcharge CESS Other Total | ||||||||
| No Date No. Date | ||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| 8A. Amendment of Invoice/Shipping Bill details furnished earlier | ||||||||||||||||
| 8B. Debit Notes /Credit Notes (Original) | ||||||||||||||||
| 8C. Debit Notes / Credit Notes [Amended] | ||||||||||||||||
9. Documents issued during the tax period
| Sr. No. | Nature of document | Date | Sr. No. | Total number | Cancelled | Net issued | |
| From | To | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 1 | Invoices for sales | ||||||
| 2 | Revised Invoice | ||||||
| 3 | Debit Note | ||||||
| 4 | Credit Note | ||||||
| 5 | Receipt voucher | ||||||
| 6 | Payment Voucher | ||||||
| 7 | Refund voucher | ||||||
| 8 | Delivery Challan in case of liquid gas | ||||||
| 9 | Delivery Challan in cases other than by way of sale (excluding at S no. 8) |
| Sr. No. | Details | Taxable Value | Rate | Other Rate | Tax Surcharge CESS Others Total | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |
| 1 | ||||||||||
| 2 | ||||||||||
| 3 |
4 5 6 7 8 9
11. Particulars of purchases made outside the State other than Capital Goods
| Sr. No. | Type of Purchase/Receipt | Description | Name of selling dealer | TIN | Amount of purchases made during the period | Amount of Tax paid or payable on such purchases |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1 | ||||||
| 2 | ||||||
| 3 | ||||||
| 4 | ||||||
| 5 | ||||||
| 6 | ||||||
| 7 | ||||||
| 8 | ||||||
| 9 |
Date : Place :
Signature: Name of the Dealer Status"
4. Substitution of Form VAT RET-02.- The existing Form VAT RET-02 appended to the said rules shall be substituted by the following, namely:-
| Details of auto drafted purchases | ||||||
| Year | ||||||
| Month |
1. TIN
2. Name of the dealer222 राजस्थान राज-पत्र, अगस्त 25, 2026 भाग 4(ग) Amount in Rs. (all Tables) 3. PURCHASES RECEIVED FROM DEALERS
| TIN of seller | Legal name | Invoice details | Rate (%) | Taxable value | Amount of tax | Return period | Date | Monthl y filing status (Yes/ No) | Tax period in which amende d | Effecti ve date of cancell ation, if any | |||||||
| No. | Type Date Value | VAT | CST | Surchar ge | Ot her s | Tot al | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 |
4. AMENDMENT TO PURCHASES RECEIVED FROM DEALERS
| Details of origina l Docum ent | Revised details | Ra te (% ) | Taxa ble value | Amount of tax | Retu rn peri od | da te | Mont hly filing status (Yes / No) | Amend ment made TIN, Others) | Tax peri od of origi nal reco rd | Effecti ve date of cancell ation if any, | NaN | NaN | NaN | ||||||||||
| No . | Da te | TI N | Leg al na me | N o . | Ty pe | Da te | Val ue | VA T | CS T | Surcha rge | othe rs | Tot al | NaN | NaN | NaN | ||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 12 13 | 14 15 16 | 17 | 18 | 19 | 20 | 21 | NaN | NaN | NaN | ||||
| NaN | NaN | NaN | |||||||||||||||||||||
| TIN of suppl ier | Leg al na me | Credit/Debit Note Details | Ra te (% ) | Taxa ble value | Amount of tax | Retu rn filin g peri od | Retu rn filin g date | Mont hly filing status (Yes / No) | Amend ment made, if any (TIN, Others) | Tax period in which amend ed | Effectiv e date of cancella tion, if any | NaN | NaN | NaN | |||||||||
| N o . | No te typ e | No te sal e typ e | Da te | Val ue | VA T | CS T | Surcha rge | othe rs | Tot al | NaN | NaN | NaN | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 11 12 13 14 15 16 17 | 18 | 19 | 20 | NaN | NaN | NaN | ||||||||
| NaN | NaN | NaN | |||||||||||||||||||||
| Details of original document | Revised details | Rat e (%) | Taxabl e value | Amount of tax | Nam e of State / UT | Retur n period | filin g date | Monthl y filing status (Yes / No) | Amendmen t made (TIN, Others) | NaN | Tax period of origina l record | NaN | |||||||||||
| Typ e | No . | Dat e | TIN of Selle | Trad e / Lega l name | No . | Not e type | Note supply type | Date Valu e | VA T | CS T | Surcharg e | other s | NaN | NaN | |||||||||
| r | NaN | ||||||||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | NaN | 22 | 23 |
| NaN |
7. Purchases of goods received from SEZ units / developers of the state
| TIN of the Seller (SEZ) | Trade / Legal name | Bill of Entry details | Amount of tax | Amended (Yes/ No) | ||||
| Port code | No. | Date Value | VAT | Others | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
" 5. Substitution of Form VAT RET-03.- The existing Form VAT RET-03 appended to the said rules shall be substituted by the following, namely:-
"FORM VAT RET-03
[see rule 30(2),35(1)(3),38&46]
| Year | |
| Month |
Return
| 1. | TIN | ||||||||||||||||
| 2. | Name of the dealer |
| Nature of sale | Total Taxable | Tax VAT | Tax CST | TAX | Tota l | |||||||||
| VAT | CST | VAT | Full Rate | C Form | F Form | H Form | I For m | J For m | E-I / E-II For m | Sur cha rge | C E S S | Ot he rs | Tota l | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10 ) | (11) | (12 ) | ( 1 3 ) | (1 4) | (15) |
| (a) SALE (other than zero rated, nil rated and exempted) | ||||||||||||||
| (b) SALE (zero rated) | ||||||||||||||
| (c) SALE (Nil rated, exempted) | ||||||||||||||
| (d) Non-VAT SALE |
3.2 Details of sale to unregistered persons, dealer paying tax under section 6(2) and under section 7(5)
| Nature of sale | Total Taxable | Tax VAT | Tax CST | TAX | Tota l | |||||||||
| VAT | CST | VAT | Fu ll Ra te | C Fo rm | F For m | H Fo rm | I F o r m | J For m | E-I / E- II Form | Surcharge | CESS | Others | Tota l | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9 ) | (10 ) | (11) | (12) | (13) | (14) | (15) |
| SALE made to Unregister ed Persons | ||||||||||||||
| SALE made under section 6(2) | ||||||||||||||
| SALE made under section 7(5) |
4. Eligible Input Tax Credit (ITC)
| Details | Description | Tax | ||
| Description VAT | Surcharge | Tota l | ||
| (1) | (2) | (3) | (4) | (5) |
| (A) ITC Available (whether in full or part) | ||||
| (1) Input Tax Credit brought forward from repealed Act | ||||
| (2) Input Tax Credit brought forward from previous period | ||||
| (3) Input Tax Credit of current month/period | ||||
| B) ITC Reversed | ||||
| (1) As per rule | ||||
| (2) Others | ||||
| (C) Net ITC Available (A) – (B) | ||||
| (D) Other Details | ||||
| (1) Input tax adjusted with VAT | ||||
| (2) Input tax adjusted with CST | ||||
| (3) Input tax adjusted with Surcharge | ||||
| (4) Input Tax Credit carried forward |
5. Values of exempt, nil-rated and non-VAT purchases
| Description | Inter-State Sale | Intra-State Sale |
| (1) | (2) | (3) |
| From a seller under composition scheme, Exempt and Nil rated supply | ||
| Non-VAT purchase |
6. Determination of output tax on sale
| Rate of Tax | Turnover | Output tax | Cess | Surcharge | Other | Total |
| …% | ||||||
| …% | ||||||
| Total |
7. Payment of tax
| S. No | ACT | Tax Payable | Adjustment of negative liability of previous tax period | Net Tax Payable (2-3) | Surcha rge | Cess | Interest | Others | Late Fee | Tax paid throug h ITC | Tax paid in cash |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |
| 1 | VAT | ||||||||||
| 2 | CST |
Verification (by Authorized signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Place:
Signature :
Name:
Date:
Designation: .............."
[F.12(27)FD/Tax/2025-Part-I-32] By order of the Governor,
Nathmal Didel, Special Secretary to the Government.
_____________
Government Central Press, Jaipur.