Rajasthan Government passes Deemed Assessment Scheme for the Assessment of the Year 2017-18

Jan 04, 2019 | by Avantis RegTech Legal Research Team


The Commissioner of Commercial Taxes, Rajasthan, on December 27, 2018 as declared "Deemed Assessment Scheme for the Assessment of the year 2017-18 (1st Quarter, 01.04.2017 to 30.06.2017)" under Section 23 of Rajasthan Value Added Tax Act, 2003 for scrutiny of returns related to the assessment of the year 2017-18 (1st Quarter, 01.04.2017 to 30.06.2017) and for passing the assessment orders, in the manner and on such conditions as mentioned in the scheme. The scheme shall come into force with effect from January 01, 2019.

The scheme shall be applicable for assessments pertaining to the year 2017-18 (1st Quarter, 01.04.2017 to 30.06.2017), of such registered dealers (Other than those engaged in sale or purchase of goods included in Entry Number 54 of the State List of Seventh Schedule to the Constitution) who have submitted the return for the year 2017-18 (1st Quarter, 01.04.2017 to 30.06.2017) under the provisions of Section 21 or audit report along with the return for the year 2017-111 (1st Quarter, 01.04.2017 to 30.06.2017) under Section 21, before issuance, of any notice under Section 24(2) or up to March 31, 2018, whichever is earlier, and have deposited the due tax along with the interest and late fee, if any, for the year 2017-18 (1st Quarter, 01.04.2017 to 30.06.2017) up to November 30, 2018.

The deposit of due tax as mentioned in return, along with interest and late fee, if any, by the eligible dealers under the scheme shall be verified by the Assessing Authority through the Raj VISTA system.

[Notification No. F.16 (1052) Tax/ VAT/ CCT/ 2017-18/ 1422]

URL: http://rajtax.gov.in/vatweb//download/cir_noti/NOCC/03012019.pdf


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