राजè थान राजपğ
ͪवशेषांक
RAJASTHAN GAZETTE
Extraordinary
साͬधकार Ĥकाͧशत
Published by Authority
भाġ 03, मंगलवार, शाके 1948- अगè त 25, 2026
Bhadra 03, Tuesday, Saka 1948- August 25, 2026
भाग 4 (ग)
उप-खÖ ड (I)
राÏ य सरकार तथा अÛ य राÏ य-Ĥाͬधकाǐरयɉ Ùवारा जारȣ ͩकये गये (सामाÛ य आदेशɉ, उप-ͪवͬधयɉ
आǑद को सिàमͧलत करते हएु) सामाÛ य काननी
ू
Ǔनयम।
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
216 राजè थान राज-पğ, अगè त 25, 2026 भाग 4(ग)
4.Taxable sale made within State
Invoice details
Amount
TIN
No.
Date
Taxable
Value
Commodity
Rate
(%)
Other
Rate
Tax
Actual Tax
Collected
Surcharge
CESS
Other
Total
1
2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable inter-State sale.
Invoice details
Amount
(State)
TIN
No.
Date
Taxable
Value
Rate
(%)
Other
Rate
Tax
Other
Total
1
2
3
4
5
6
7
8
9
10
6. Other Dispatches
Document details
TIN of
purchaser.
No.
Date
Type
Description of Dispatch
Amount
1
2
3
4
5
6
6A. Exports
Invoice details
Shipping bill/ Bill
of export
Tax
TIN of
purchaser.
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
Invoice details
Tax
TIN of
purchaser.
No.
Date
Value
Rate
(%)
Other Rate
Amt.
1
2
3
4
5
6
7
7. Nil rated, exempted and non VATsale
Description
Nil
Rated
sale
Exempted
Non-
VATsale
Others
1
2
3
4
5
भाग 4(ग) राजè थान राज-पğ, अगè त 25, 2026 217
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
Amount
DocumentShipping
bill
TIN
No
.
Date
TINNote
Typ
e
No Date No. Date
Value
Rate Other
Rate
VAT
Surcharge CESS Other Total
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.
Sr. No.
Nature of document
Date
From
To
Total
number
Cancelled
Net issued
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)
10. Sale to Unregistered Dealers
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
218 राजè थान राज-पğ, अगè त 25, 2026 भाग 4(ग)
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
भाग 4(ग) राजè थान राज-पğ, अगè त 25, 2026 219
4.Taxable sale made within State
Invoice details
Amount
TIN
No.
Date
Taxable
Value
Commodity
Rate
(%)
Other
Rate
Tax
Actual Tax
Collected
Surcharge
CESS
Other
Total
1
2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable inter-State sale
Invoice details
Amount
(State)
TIN
No.
Date
Taxable
Value
Rate
(%)
Other
Rate
Tax
Other
Total
1
2
3
4
5
6
7
8
9
10
6. Other Dispatches
Document details
TIN of
purchaser.
No.
Date
Type
Description of Dispatch
Amount
1
2
3
4
5
6
6A. Exports
Invoice details
Shipping bill/ Bill
of export
Tax
TIN of
purchaser.
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
Invoice details
Tax
TIN of
purchaser.
No.
Date
Value
Rate
(%)
Other Rate
Amt.
1
2
3
4
5
6
7
220 राजè थान राज-पğ, अगè त 25, 2026 भाग 4(ग)
7. Nil rated, exempted and non VATsale
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
Amount
DocumentShipping
bill
TIN
No
.
Date
TINNote
Typ
e
No Date No. Date
Value
Rate Other
Rate
VAT
Surcharge CESS Other Total
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.
Sr. No.
Nature of document
Date
From
To
Total number
Cancelled
Net
issued
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)
10. Sale to Unregistered Dealers
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
भाग 4(ग) राजè थान राज-पğ, अगè त 25, 2026 221
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:-
“FORM VAT RET-02
[see rule 30(2)(4),33(10)&36]
Details of auto drafted purchases
Year
Month
1.
TIN
2. Name of the dealer
222 राजè थान राज-पğ, अगè त 25, 2026 भाग 4(ग)
Amount in Rs. (all Tables)
3. PURCHASES RECEIVED FROM DEALERS
Invoice details
Amount of tax
Date
TIN of
seller
Legal
name
No.
Type Date Value
Rate
(%)
Taxable
value
VAT
CST
Surchar
ge
Ot
her
s
Tot
al
Return
period
Monthl
y filing
status
(Yes/
No)
Tax
period
in which
amende
d
Effecti
ve date
of
cancell
ation, if
any
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
period in which amended
4. AMENDMENT TO PURCHASES RECEIVED FROM DEALERS
Details
of
origina
l
Docum
ent
Revised details
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,
No
.
Da
te
TI
N
Leg
al
na
me
N
o.
Ty
pe
Da
te
Val
ue
Ra
te
(%
)
Taxa
ble
value
VA
T
CS
T
Surcha
rge
othe
rs
Tot
al
1
2
3
4
5
6
7
8
9
10 11 12 13
14 15 16 17
18
19
20
21
5. DEBIT / CREDIT NOTES RECEIVED DURING CURRENT TAX PERIOD
Credit/Debit Note
Details
Amount of
tax
Retu
rn
filin
g
date
TIN
of
suppl
ier
Leg
al
na
me
N
o.
No
te
typ
e
No
te
sal
e
typ
e
Da
te
Val
ue
Ra
te
(%
)
Taxa
ble
value
VA
T
CS
T
Surcha
rge
othe
rs
Tot
al
Retu
rn
filin
g
peri
od
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
1
2
3
4
5
6
7
8
9
1011 12 13 14 15 16 17
18
19
20
6. AMENDMENT TO DEBIT / CREDIT NOTES (AMENDMENT TO 5)
Details of
original
document
Revised details
Amount of tax
Typ
e
No
.
Dat
e
TIN
of
Selle
Trad
e /
Lega
l
name
No
.
Not
e
type
Note
supply
type
Date Valu
e
Rat
e
(%)
Taxabl
e
value
VA
T
CS
T
Surcharg
e
other
s
Nam
e of
State
/ UT
Retur
n
period
filin
g
date
Monthl
y filing
status
(Yes /
No)
Amendmen
t made
(TIN,
Others)
Tax
period
of
origina
l
record
Effective
date of
cancellatio
n if any
भाग 4(ग) राजè थान राज-पğ, अगè त 25, 2026 223
r
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
7. Purchases of goods received from SEZ units / developers of the state
Bill of Entry details
Amount of tax
TIN of
the Seller
(SEZ)
Trade /
Legal
name
Port
code
No.
Date
Value
VAT
Others
Amended
(Yes/ No)
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
3.1 Details of Sale to registered dealers
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
224 राजè थान राज-पğ, अगè त 25, 2026 भाग 4(ग)
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
or
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
भाग 4(ग) राजè थान राज-पğ, अगè त 25, 2026 225
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.