Businesses in Rajasthan may, depending on the nature of their activities, be required to pay the following in the State.

Paying Taxes
Value Added Tax:  VAT   has   replaced   the earlier Sales Tax in Rajasthan w.e.f 1st April, 2006 under the Rajasthan Value Added Tax Act, 2003.
Central Sales Tax: Tax levied under the Central Sales Tax, 1956 on the sale of goods in the course of inter-state trade or commerce.
Electricity Duty: The Rajasthan Electricity Duty Act, 1962 and the Rajasthan Electricity Duty Rules, 1970 provide for levy of electricity duty on consumption of electrical energy in Rajasthan.
Entertainment and Advertisement Tax: The Rajasthan Entertainment and Advertisement Tax Act, 1957 levies tax in respect of admission to theatres, cinemas and other places of public entertainment in the state.
Luxury Tax (on Hotels and Lodging Houses): Administered under the Rajasthan Tax on Luxuries (in hotels and lodging houses Act) 1990, luxury tax is levied on luxuries provided in hotels, lodging houses and hospitals.
Entry Tax (Goods): The Rajasthan Tax on Entry of Goods into Local Areas Act, 1990 provides for levy of tax on any goods brought into a local area for consumption, use or sale.
Entry Tax (Motor Vehicles): The Rajasthan Tax on entry of Motor Vehicles into local Areas Act,1988 levies tax on the purchase value of motor vehicles an entry of which is effected into local area for use or sale.

For more information on the above taxes, may please log on to www.rajtax.gov.in

Important Provisions of Rajasthan Value Added Tax Act, 2003

Registration
Following category of dealers are liable to be registered under the Rajasthan Value Added Tax Act, 2003

• An importer who imports goods from outside the state
• A manufacturer whose annual turnover exceeds Rs2 lakh
• Dealer registered under Central Sales Tax Act,1956
• Other dealers having annual turnover above  Rs5 lakh

Application for registration can be made to the concerned Commercial Taxes Officer having jurisdiction over principal place of business in duplicate in Form VAT-01. Registration Certificate is issued in Form VAT-03 indicating the registration number i.e. TIN (Tax Identification Number) within 24 hours of receipt of complete application.

• An importer who imports goods from outside the state
• A manufacturer whose annual turnover exceeds Rs2 lakh
• Dealer registered under Central Sales Tax Act, 1956
• Other dealers having annual turnover above Rs5 lakh
• Any person having occasional transaction in notified goods
• Any person other than a casual trader and a registered dealer carrying on business for less than 120 days in a year
• A registered dealer ,irrespective of his turnover shall be liable to pay tax so long as Registration Certificate is in force

Payment of Tax:
Tax payable under this Act shall be deposited into a government treasury or an authorized bank by means of Challan in Form VAT-37 or through demand draft drawn on any branch of a bank situated in Rajasthan in favor of the assessing authority concerned.

Filing of Returns:
Every registered dealer shall assess his liability under this Act and furnish return as under:

• VAT dealers (dealers other than those opting for composition or lump sum payment of tax) are required to file quarterly return in Form VAT-10 within thirty days of the end of the quarter.
• Dealers opting for composition or lump sum payment of tax are required to file annual return in Form VAT-11 within ninety days of the end of the year.
• Dealers filing return electronically or submitting the same in soft copy to the department are required to file monthly return in Form VAT- 10 within twenty days of the end of the month.

• Treasury receipts/bank challans
• Declaration forms/certificates/forms required under the rules or the notification issued by the State Government
• Statement of purchases against VAT Invoices in Form VAT-07
• Copy of statement of import in FormVAT-48
• Statement of sales to registered dealers, other than those who exercise option under sub-section (2) of section 3 or under section 5 or subsection(3) of section 8, in Part I of Form VAT-08
• Statement of Inter state sales in Form VAT-50
• Copy of Sales return register in Form VAT 12 if applicable
• Proof of export as specified in rule 28, if applicable and
• Account of Declaration forms along with details of use.

Important RVAT Forms

VAT 01- Application of registration
VAT 02- Declaration of Business Manager
VAT 03- Registration Certificate
VAT07- Statement of purchases against VAT Invoices
Vat 08- Statement of sales to registered dealers
VAT 10- Quarterly Return
VAT 11- Annual Return 
VAT12- Sales Return Register
VAT 16- Application for obtaining declaration forms
VAT 37- Challan
VAT 47- Declaration for imports by registered dealers
VAT48- Statement of Import
VAT 49- Declaration for carrying goods outside the state by registered dealer
VAT50- Statement of Inter state sales