The Finance Department, Govt. of Rajasthan on August 03, 2026, issued the Rajasthan Value Added Tax Rules, 2026.
The following has been stated:
• The Rules mainly deal with registration of dealers, amendment/cancellation of registration, payment of tax, returns, assessment, refunds, input tax credit, recovery of tax, appeals/revisions, penalties and maintenance of records/forms. They also provide detailed prescribed forms and online procedures for various compliances.
• The Rules provide for registration and suo-moto registration, including issuance of temporary registration and maintenance of dealer particulars. Dealers can also opt for payment of tax under Section 6(2) subject to prescribed conditions and requirements relating to turnover, tax, closing stock and reversal of ITC.
• They further establish procedures for refund applications and sanction/payment of refunds, including adjustment of refund amounts against outstanding demands and withholding of refunds in appropriate cases. The Rules also prescribe mechanisms for recovery and provisional attachment of bank accounts/property to protect government revenue, along with a procedure for filing objections against such attachment and subsequent restoration.
• For dispute resolution, the Rules prescribe formats and procedures for appeals, cross-objections and revision before the appropriate authorities, including revision to the Rajasthan High Court. They also provide a structured process for declaring irrecoverable demands and writing them off in departmental records, while clarifying that such write-off does not waive the Government's right to recover the amount later if the dealer subsequently has the means to pay.
[Notification No. - 12(27)FD/Tax/2025- 12]
