Rajasthan VAT Registration and E Filing

VAT or Value Added Tax is a tax levied on goods and products sold in India. VAT is under the purview of the State Governments and each State has enacted a VAT act with slight modification to suit the State's requirement. You can know more about VAT or CST Registration in an other article titled VAT and CST Registration in India. In this article, we look specifically at the Rajasthan VAT Act with emphasis on VAT Registration, VAT Rates and VAT E Filing in Rajasthan.

Rajasthan VAT Registration

Under the Rajasthan VAT Act 2003, every person or entity conducting business in the state of Rajasthan satisfying any of the conditions must obtain Rajasthan VAT Registration.

Dealer whose annual turnover exceeds Rs.10 lakhs
Manufacturer whose annual turnover exceeds Rs.2 lakhs
Dealer who imports goods into the State of Rajasthan from other States of India
Casual Traders
Any other person carrying on temporary business for a period of more than 120 days in a year.

Persons or entities falling under any of the above category are mandatorily required to obtain Rajasthan VAT registration. Anyone else wishing to operate a business in Rajasthan may also obtain a VAT Registration in Rajasthan voluntarily under Section 12.

Rajasthan VAT Rates

VAT rates in Rajasthan can be categorised as follows:

VAT Schedule I - 0% VAT or Exempt (Manually operated agricultural implements, aids for handicapped persons, bangles, etc.,)
VAT Schedule II - Persons or Class of Person Exempt from Rajasthan VAT (United Nations Organization, Foreign Diplomatic Missions, Indian Railways, Food Corporation of India, etc.)
VAT Schedule III - 1% VAT rate (Precious metals, precious stones and semi precious stones, etc.)
VAT Schedule IV - 5% VAT rate (Bricks, Utensils, Bamboo, Candles, Computer Stationary, etc.)
VAT Schedule V - 14% VAT rate (Camera, Cements, Timber, Generator, etc.)
VAT Schedule VI - Goods taxable at 20% VAT rate and higher (Aviation fuel, foreign liquor, tobacco, etc.)

Download the complete Rajasthan VAT Rates Schedule.

Rajasthan VAT E Filing

All dealers registered for Rajasthan VAT must E file their returns both online and manually as applicable. Dealers having VAT collection of less than Rs.20,000 must file their return within 90 days of year ending. Dealers having more than Rs.50,000 of VAT collection last year must e file their VAT return within 45 days of quarter end. All other dealers not falling under any of the above category must file their vat return within 60 days of quarter end. E Filing of VAT Return in Rajasthan can be done through /

To start a new business or company in India, visit IndiaFilings.com

Back to Learn

Frequently Asked Questions

Common questions about Rajasthan VAT Registration and E Filing Services.

VAT or Value Added Tax is a tax levied on goods and products sold in India, including in the state of Rajasthan. As per the Rajasthan VAT Act 2003, any person or entity conducting business in Rajasthan and satisfying certain conditions must obtain Rajasthan VAT Registration. These conditions include dealers with an annual turnover exceeding Rs.10 lakhs, manufacturers with turnover above Rs.2 lakhs, importers of goods from other states, casual traders, and temporary businesses operating for more than 120 days in a year.

The Rajasthan VAT rates are categorized into different schedules based on the type of goods or services. Schedule I includes goods that are exempt from VAT (0% rate), Schedule II lists persons or classes exempt from Rajasthan VAT, Schedule III has a 1% VAT rate for precious metals and stones, Schedule IV has a 5% VAT rate for items like bricks, utensils, and stationery, Schedule V has a 14% VAT rate for goods such as cement, timber, and generators, and Schedule VI includes goods taxable at 20% VAT rate or higher, such as aviation fuel, foreign liquor, and tobacco.

The frequency of VAT return filing in Rajasthan depends on the dealer's VAT collection amount. Dealers with VAT collection less than Rs.20,000 must file their return within 90 days of the year-end. Dealers with more than Rs.50,000 of VAT collection in the previous year must e-file their VAT return within 45 days of the quarter-end. All other dealers must file their VAT return within 60 days of the quarter-end.

Yes, the Rajasthan VAT Act 2003 allows businesses to voluntarily obtain VAT Registration in Rajasthan under Section 12, even if they do not satisfy the mandatory conditions for registration.

The article mentions that all dealers registered for Rajasthan VAT must e-file their returns both online and manually as applicable. E-filing of VAT returns in Rajasthan can be done through various authorized channels or platforms, but it does not specify any particular website or process.

Yes, the article mentions that Schedule I of the Rajasthan VAT rates includes goods that are exempt from VAT or have a 0% VAT rate. Some examples provided are manually operated agricultural implements, aids for handicapped persons, and bangles.

The article provides a link to download the complete Rajasthan VAT Rates Schedule, which would contain the detailed list of goods and services categorized under different VAT rate slabs.

Yes, Schedule II of the Rajasthan VAT rates lists persons or classes of persons that are exempt from Rajasthan VAT. The article mentions examples such as the United Nations Organization, Foreign Diplomatic Missions, Indian Railways, and the Food Corporation of India.

According to the article, manufacturers whose annual turnover exceeds Rs.2 lakhs are required to obtain Rajasthan VAT Registration.

The article does not provide specific details on the registration process for Central Sales Tax (CST) in Rajasthan. However, it mentions that VAT and CST Registration in India are covered in a separate article titled "VAT and CST Registration in India," indicating that there may be different or additional requirements for CST registration.