(1) An application for refund shall be submitted electronically through the official website of the Department in the manner provided therein, by,-
(a) a registered dealer or a person to whom the refund is due as a result of an assessment made or in pursuance of an order passed by any competent officer, authority or court, in Form VAT-20;
(b) a registered dealer who is entitled to claim a refund earlier, as directed by the Commissioner under sub-section (2) of section 17, in Form VAT-20A;
(c) a registered dealer whose sales are in the course of export out of the territory of India within the meaning of sub-section (1) and (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), in Form VAT-21; and
(d) a person or an unregistered dealer not covered under clause (a) in Form VAT-22.
(2) An application,-
(a) in Form VAT-20, shall be submitted after an assessment has been made or an order passed by any competent officer, authority or court, to the assessing authority or the authorized officer;
(b) in Form VAT-20A, shall be submitted after submission of return in Form VAT- 10, to the assessing authority or the authorized officer, along with Form VAT-26 25 duly digitally signed by the Accountant;
(c) in Form VAT-21, shall be submitted after submission of return in Form VAT-10, to the assessing authority or the authorized officer, along with Form VAT-26 duly digitally signed by the Accountant. The dealer shall also submit the 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, and Declaration Form VAT-15 or Form H, as the case may be, in case the sale in course of export are under sub-section (3) of section 5 of the Central Sales Tax Act, 1956; and
(d) in Form VAT-22, shall be submitted by a person or a dealer not registered under the Act, from whom any amount of tax or any amount in lieu of tax has been collected or deducted which is not payable by him, to the Assistant Commissioner or Commercial Taxes Officer in whose jurisdiction such person ordinarily resides, and in case of person not residing in the State, such application shall be submitted to the officer authorized by the Commissioner in this behalf, along with legible scanned copy of the contract, in case of contractor.
Explanation: The word “Accountant” shall have the same meaning as mentioned in section 73.
(3) On receipt of such application as mentioned in sub-rule (2) above, the assessing authority or the authorized officer shall verify the fact of deposit of amount and/ or deposit of tax payable by the selling dealer in case of excess credit of input tax in the manner as may be notified by the Commissioner.
(4) After verifying the deposit of amount and/or input tax credit the assessing authority or the authorized officer, if satisfied that the amount is refundable to the dealer or the person, shall, subject to the provisions of sub-section (2) of section 17, section 53 and section 54, pass an order for refund in Form VAT-23,-
(i) within fifteen days of receipt of completed application in Form VAT-20.
(ii) within thirty days of receipt of completed application in Form VAT-20A, VAT-21 or VAT-22.
Provided that if an application under section 54 is pending before the Commissioner, the above time limit shall start after a period of 30 days of filing of such application.
2 “Provided further that while computing the time limit specified above, the period from 20 th March 2020 to 30 th September 2020 shall be excluded.”
(5) Notwithstanding anything contained in this rule, for the year 2013-14 and onwards, where the refund has accrued as a result of an assessment order, the assessing authority or the authorized officer shall suo moto pass an order for refund in Form VAT-23, within fifteen days of passing of such assessment order.
“(6) Unless otherwise directed by the Commissioner, the assessing authority or the authorized officer shall submit the digitally signed Form VAT-23 electronically through the official website of the Department to an officer authorized by the Commissioner as Central Refund Officer within two working days of passing of such order.”
(7) 1[***]
(8) Within seven working days of receipt of the Form VAT-23, the Central Refund Officer, on being satisfied, shall digitally sign and forward the Refund order in Form VAT-24 to the concerned treasury officer through IFMS, directing to remit the amount of refund into the bank account of the dealer or person mentioned in the said Form and shall also furnish a hard copy thereof to the concerned treasury.
1 Deleted by Rajasthan Value Added Tax (Amendment) Rules, 2016 dated 08.03.2016, w.e.f. 01.04.2016.
2 Ins. by Rajasthan Value Added (Amendment) Rules, 2020 w.e.f. 23.09.2020 26
(9) The concerned treasury officer shall reconcile the amount of refund electronically with the Commercial Taxes Department through TY-34 as provided in the Rajasthan Treasury Rules, 2012.
(10) Where a dealer desires the adjustment of amount of refund against any amount payable by him, the assessing authority or the authorized officer, as the case may be, shall issue a refund adjustment order electronically in Form VAT-25 and forward the copy of the same to the dealer electronically through the official website of the Department, directing him to deduct the amount so refundable from the amount payable by him.
(11) Notwithstanding anything contained in this rule, where a demand is outstanding against a dealer or a person who is entitled to a refund, the assessing authority or the authorized officer shall suo motu issue a refund adjustment order electronically in Form VAT-25 for adjusting the refund against such outstanding demand and shall inform the dealer regarding this electronically through the official website of the Department.
(12) No claim of refund shall be rejected without giving the dealer or the person claiming refund, an opportunity of being heard and without recording reasons in writing.” 1 [27A. ****] 2 [28. Refund.- Refund in case of wrong deposition or excess deposition of any amount.-
(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 i s 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 in sub-rule (2) above, shall take appropriate step to comply with the directions and after doing so shall pass an order for refund in Form VAT-23, within thirty days of receipt of said directions.
3 [“Provided that while computing the time limit specified above, the period from 20 th March, 2020 to 30 th September, 2020 shall be excluded”]
(4) The assessing authority or the authorized officer shall submit Form VAT-23 electronically through the official website of the Department to an officer authorized by the Commissioner‟ as Central Refund Officer within two working days of passing of such order.
(5) The provisions of sub-rule (8) to (12) of rule 27 of these rules shall mutatis mutandis apply.]
1 Deleted by Rajasthan Value Added (Amendment) Rules, 2011 (S.No. 2746) w.e.f. 01.04.2011 2 Ins. by Rajasthan Value Added (Amendment) Rules, 2016 w.e.f. 23.05.2016 3 Ins. by Rajasthan Value Added (Amendment) Rules, 2020 w.e.f. 23.09.2020 27 1 [29. *****]
CHAPTER VII APPEAL AND REVISION