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Rajasthan VAT Registration and E Filing

Rajasthan VAT

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


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