General2025Rajasthan Act

The Rajasthan Value Added Tax Act, 2025

The Rajasthan Value Added Tax Act, 2025 is Rajasthan legislation.

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Section 1Short title, extent and commencement
Section 2Definitions
Section 3Officers under this Act
Section 4Appointment of officers
Section 5Powers of officers
Section 6Incidence of tax
Section 7Levy of tax and its rate
Section 8Levy of Surcharge
Section 9Exemption of tax
Section 10Registration
Section 11Tax payable by a dealer
Section 12Input Tax Credit
Section 13Payment of tax, interest, penalty and other amounts
Section 14Interest on delayed payment of tax
Section 15VAT Invoice, credit and debit notes
Section 16Provided further that the manner, time period and other conditions regarding credit notes, debit notes other conditions regarding VAT invoice shall be such as may be prescribed.
Section 17Furnishing details of sale, other dispatches, purchases, other receipts and filing of returns
Section 18Annual return and Final return
Section 19Levy of late fee
Section 20Self-assessment
Section 21Such dealer shall be deemed to have been assessed on the basis of returns so filed and no separate order shall be required to be passed except the cases pertaining to section 21.
Section 22However, the Commissioner may for reasons to be recorded in writing, extend such time limit in any particular case by a period not exceeding six months.
Section 23However, the Commissioner may for reasons to be recorded in writing, extend such time limit in any particular case by a period not exceeding six months.
Section 24The limitation of three years shall be counted from the date of communication of the order of such final adjudication to the Assessing Authority.
Section 25Reopening of ex-parte assessment
Section 26Liability for payment of tax or demand
Section 27Provisional attachment to protect revenue in certain cases
Section 28Mode of recovery
Section 29Power to write off demand
Section 30Tax to be first charge on property
Section 31Refund of tax
Section 32Power to obtain security or withhold refund in certain cases
Section 33Penalty
Section 34Compounding of offences in lieu of penalty
Section 35Power of entry, inspection and seizure of accounts and goods and inspection of goods while in movement
Section 36Power to summon persons to give evidence and produce documents
Section 37Appeal to the appellate authority
Section 38Appeal to The Board
Section 39Revision to the High Court
Section 40No appeal or revision in certain cases
Section 41Powers of the Commissioner
Section 42Power of the State Government
Section 43Power to remove difficulties
Section 44Power to make rules
Section 45Power of the State Government to waive penalty and interest in certain cases
Section 46Rebate of tax
Section 47Transitional Provisions
Section 48Indemnity
Section 49Automation
Section 50Applicability of the provisions of the Rajasthan Goods and Services Tax Act, 2017
Section 51Repeal and Savings

Legislative Amendment Timeline

Chronological legislative evolution of The Rajasthan Value Added Tax Act, 2025 across statutory gazettes and amending Acts.

Enacted2025

Amendments0

Enactment2025
Act Enacted

Principal Statute in Force: No subsequent statutory amendments have been recorded for this edition.

The Rajasthan Value Added Tax Act, 2025

Download the official The Rajasthan Value Added Tax Act, 2025 PDF (free)

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Legislative Amendment Timeline

The Rajasthan Value Added Tax Act, 2025

Download the official The Rajasthan Value Added Tax Act, 2025 PDF (free)

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Legislative Amendment Timeline