monthly returns for ecommerce dealers in rajasthan

Monthly Returns Prescribed for Ecommerce Dealers

under Rajasthan VAT w.e.f 1st February, 2016

{EL1, EL2, EL3} 1 404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only

Introduction Following the Footsteps for Other State Governments, now the Rajasthan VAT Department has prescribed Monthly Ecommerce VAT Returns to be filed by Dealers

2 404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only

Notification Vide Notification No. F. 16 (708) /TAX/CCT/2015/ 7307 Dated: 31 12–2015 it has been notified that: In exercise of the powers conferred by subsection (1) of section 80A of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), 1, Vaibhav Galriya, Commissioner, Commercial Taxes, Rajasthan, Jaipur hereby notifies that the person(s) covered under Clauses (i) to (iii) of the said subsection shall furnish the information for every month or part thereof as prescribed in Form EL1, EL2 and EL3 as the case may be, appended to this notification, to the Assistant Commissioner/ Commercial "Taxes Officer, Circle A, Jaipur, within fifteen days from the end of the relevant month through the official website of the Department in the manner as provided therein.


Effective Date This shall have effect from 01" February 2016


Form EL-1 [See Clause (i) of sub-section (1)of Section 80A]

To be submitted by the person who effects sale or causes to effects sale of goods within the State of Rajasthan where order for purchase of goods has been placed through electronic media



• Name of the Person (e-Commerce entity): ........................................................

• TIN (if any): ..................................... • Address: .......................................... • e-mail Address: ............................... • Period to which information relates:

......................................................... 6 404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only


Part – A: To be filled in case the person (e-Commerce entity) who effects sale of goods within the State where the goods has been purchased within the State or from outside the State




S.

No.

Name and

Address of

the person

selling

goods

TIN

(if

Any)

Name

and

Address

of the

person

buying

goods

TIN

(if

Any)

Invoice

No. Date

Value

of

Goods

Commodity

Rate

of

Tax

Amount

of Tax

1 2 3 4 5 6 7 8 9 10 11


Part – B: To be filled in case the person (e-Commerce entity) who effects sale of goods in the course of interstate where the goods has been purchased within the State or from outside the State




S.

No.

Name and

Address of

the person

selling

goods

TIN

(if

Any)

Name

and

Address

of the

person

buying

goods

TIN

(if

Any)

Invoice

No. Date

Value

of

Goods

Commodity

Rate

of

Tax

Amount

of Tax

1 2 3 4 5 6 7 8 9 10 11


Part – C: To be filled in case the person (e-Commerce entity) who effects sale of goods within the State of Rajasthan from outside the State




S.

No.

Name and

Address of

the person

selling

goods

TIN

(if

Any)

Name

and

Address

of the

person

buying

goods

TIN

(if

Any)

Invoice

No. Date

Value

of

Goods

Commodity

Rate

of

Tax

Amount

of Tax

1 2 3 4 5 6 7 8 9 10 11

Form EL-2 [See Clause (ii) of sub-section (1)of Section 80A]

To be submitted by the person, who transports, receives for transportation or delivers goods in pursuance of sale or purchase effected within the State of Rajasthan through electronic media.




• Period to which information relates: .........................................................




S.

No.

Name and

Address of the

person selling

person and TIN (if

any)

Name and

Address of

Purchaser and

TIN (if any)

Description

of goods

Challan /

Invoice / Bill /

Dispatch Memo

No. and Date

Declarati

on Form,

if any

Value of

Goods

1 2 3 4 5 6 7

Form EL-3 [See Clause (iii) of sub-section (1)of Section 80A]

To be submitted by the person, who receives any amount in connection with the goods sold or purchased within the state of Rajasthan through electronic media, whether for himself or on behalf of the seller or purchaser.




• Period to which information relates: .........................................................




S.

No.

Name of

person from

whom such

amount is

received

Name of

person whose

behalf such

amount is

received

Name and

address of

the selling

person

Invoice

No. Date

Value of

Goods Commodity

Amount of

Tax

1 2 3 4 5 6 7 8 9

Section 80A Liability to furnish information by certain persons (1) Any person who- i. effects sale or purchase within the State of Rajasthan, or places

offer for sale or purchase so as to be accessible, visible or audible within the State of Rajasthan, through electronic media; or

ii. transports, receives for transportation or delivers goods in pursuance of sale or purchase effected within the State of Rajasthan through electronic media; or

iii. receives any amount in connection with the goods sold or purchased within the State of Rajasthan through electronic media, whether for himself or on behalf of the seller or purchaser,


Section 80A

shall furnish or cause to be furnished, such information, for such period, in such manner, and within such time, to such officer or authority, as may be notified by the Commissioner. (2) Any person who fails to furnish information within the period notified under sub-section (1) shall be liable to pay by way of penalty a sum not exceeding rupees one lac, and in case of a continuing default, a further penalty of rupees one thousand for every day of such continuance.”.


monthly returns for ecommerce dealers in rajasthan

Documents