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    VAT in Rajasthan: Rates, Eligibility, Registration Process & Payment

    vat raj
    Source: etemaaddaily

    Value Added Tax or VAT in Rajasthan works as per the provisions mentioned in the Rajasthan Value Added Tax Act 2003. VAT rates in the state are levied on imported commodities and other items manufactured here. This blog deals with such VAT rates and other essential information. So keep reading to know about them.

    Team Digit

    What Is Value Added Tax?

    vat meaning
    source: dineshgangrade

    Before moving ahead to know about the prevailing VAT rates in Rajasthan, let's understand what a VAT denotes.

    Value Added Tax is an indirect tax imposed on the sales of commodities and services. This implies that customers are paying these taxes levied on goods while purchasing the same but not directly but indirectly through the producers of such goods to the Government.

    What Are the VAT Rates for Goods or Services in Rajasthan?

    Take a look at the VAT rates imposed on goods in Rajasthan:

    Schedules 

    Applicable Goods or Services  

    VAT Rates in Rajasthan 

    Schedule I

    58 products like agricultural implements, aids for handicapped people,  handlooms, coarse grains, animal food, books, fresh fruits and vegetables, dairy products, etc. 

    0% (Exempted)

    Schedule II

    People associated with the United Nations, diplomatic missions and aviation turbine fuel to HUB establishing airline in the state

    0% (Exempted)

    Schedule III 

    Bullion, platinum, silver, and gold ornaments. Other items include semi-precious, precious stones,  pearls, diamonds, agate, and gems 

    1% 

    Schedule IV 

    Licences, patents, utensils, brick, non-motorised three and two-wheelers, medicines, industrial cables, fertilisers, specific IT products, grains and metal castings 

    4%

    Schedule V 

    Applicable on commodities which are not mentioned in other schedules 

    12.5%


    Schedule VI 


    Diesel, molasses, foreign liquor 

    20%

    Petrol and aviation spirit 

    28% 

    Opium and bhang

    50%

    Who Should Pay VAT in Rajasthan?

    Dealers who are engaged in importing goods and manufacturing items that generate a turnover of above ₹ 2 lakhs in a year are eligible to register to pay VAT to the State Government. Moreover, dealers whose annual turnover is above ₹ 10 lakhs also qualify for registration and VAT payment in Rajasthan. Besides casual traders, any individuals engaged in temporary business for more than 120 days in a year can also register for VAT.

    What Businesses Are Supposed to Collect VAT in Rajasthan?

    VAT applies to every business in Rajasthan that manufactures goods, generating an annual turnover of at least ₹ 2 lakhs. Other dealers will also have to pay VAT if they generate an annual turnover of more than ₹ 10 lakhs.

    How to Register for Value Added Tax in Rajasthan Online?

    Follow this simple step-wise guide to register for VAT in Rajasthan online:

    Step 1: Visit the official portal of the Commercial Taxes Department, Government of Rajasthan.

    Click on 'e-Registration' available under 'e-Services'.

    Step 2: Choose a type of registration.

    Step 3: Choose a new form or continue with previously saved VAT form 01. Enter the required details correctly, which include the dealer's name, address, PAN card details, contact number, and business type, to mention a few.

    Step 4: Once you select 'Save and Next', a transaction ID will appear on the screen. Note it down for future reference.

    Step 5: After successfully submitting the online registration form, a form VAT 01 and an acknowledgement receipt will be generated.

    Step 6: Take a printout of this form and receipt. Now, a proprietor, director, leading member of HUF or business partner, whoever is applicable, needs to sign these documents. With this, the registration process for VAT in Rajasthan is completed.

    Note: You must fill in the VAT 64 and get it signed by your business partner, director, proprietor, or HUF and two guarantors. Finally, a notary public must certify this document. Besides these, you must fill in VAT 01B. This is an affidavit for obtaining e-registration for the proprietor, director, leading member of the HUF, or member of the Association of Persons.

    Moreover, you also need to fill in a form VAT 02, which is applicable for appointing a business manager.

    How to Make a VAT Payment in Rajasthan Online?

    Go through the following steps to pay VAT online in Rajasthan:

    Step 1: Log in to the website of e-GRAS. Enter the required information correctly to prepare an e-Challan.

    Step 2: A Government Reference Number will be generated once you make a transaction. You can choose to make the payment online or offline.

    Step 3: Once you select the online payment mode, you need to choose a bank from which you wish to complete the transaction.

    Step 4: Once you select a bank, you shall be redirected to the respective bank's website.

    Step 5:  Log in to the bank's website and pay. After the payment, a Bank Challan Identification Number will be generated. After making the payment successfully, you can print out the e-bank challan and keep it with yourself carefully for future reference.

    How to File a Return Against VAT Payment in Rajasthan?

    Here are the steps mentioned below to file a return against VAT in Rajasthan online:

    Step 1: Log in to the official portal of the Commercial Taxes Department using TIN. However, if you still need to register to this portal, sign up by entering essential registration details and TIN. After successful registration, sign in with relevant credentials.

    Step 2: Download JRE or Java Runtime Environment for the functioning of the digital signature. Once downloaded, install the component on your computer.

    Step 3: Visit the home page of e-services and map your digital signature certificate by utilising the icon given.

    Step 4: Select the link of VAT e-Return/CST e-Return available on the home page for filing e-returns before the fiscal year of 2011-12. For filing returns online for the fiscal year starting from 2011-12, choose the e-Returns (VAT) link available under the e-services option. Since CST and VAT have been combined, you only need to file a single composite return.

    Step 5: Download the VAT's pre-defined templates (annual – VAT-11 and VAT-10A, quarterly – VAT-10). To file e-returns, you must proceed with these prescribed templates.

    Step 6: Sign each document, upload and submit the duly signed documents. If you notice any document mistakes, rectify them and upload them again.

    Step 7: Complete the steps mentioned above for each document for filing quarterly returns for VAT (such as VAT – 08 and VAT – 07).

    Step 8: Once you upload documents for VAT for the financial year before 2011-12, you will receive an acknowledgement receipt. Take a printout of the receipt. At the same time, if you have uploaded files for the fiscal year 2011-12 onwards, you will receive a combined acknowledgement slip for composite returns for CST and VAT. In this case, you can also take a printout of this receipt.

    How Is VAT Different from GST in Rajasthan?

    GST, or Goods and Service Tax, replaced the VAT in Rajasthan and other states in India. The primary difference between the two is that the former is imposed on every good and service, while the latter is levied on selling goods and services. The State Government exercises authority over the VAT collection. In the case of GST, both State and Central Governments collect GST, and the amount gets divided among the governments. Moreover, unlike VAT, GST rates are uniform across every state in India.

    Thus, keep these pointers about VAT in Rajasthan to avoid any inconvenience while paying the same.

    Frequently Asked Questions

    Who is responsible for overseeing the VAT-related issues in Rajasthan?

    The Commercial Taxes Department of the Government of Rajasthan oversees VAT-related issues in Rajasthan.

    The Commercial Taxes Department of the Government of Rajasthan oversees VAT-related issues in Rajasthan.

    When must you file a return against VAT payment in Rajasthan?

    If you have a VAT collection below ₹ 20,000, you must file a return within 90 days of the end of the year. However, if you have a VAT collection above ₹ 50,000 in the previous year, you must file a return within 45 days of the end of a quarter. If you do not fall under any of these categories, you must file a return within 60 days of the end of the quarter.

    If you have a VAT collection below ₹ 20,000, you must file a return within 90 days of the end of the year. However, if you have a VAT collection above ₹ 50,000 in the previous year, you must file a return within 45 days of the end of a quarter. If you do not fall under any of these categories, you must file a return within 60 days of the end of the quarter.

    Can you track your VAT registration status online?

    Yes. You can track your VAT registration status online via the website of the Commercial Taxes Department using the acknowledgement number and transaction ID.

    Yes. You can track your VAT registration status online via the website of the Commercial Taxes Department using the acknowledgement number and transaction ID.

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    Last updated: 20-05-2025

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    Go Digit General Insurance Limited | Corporate Office Address: Atlantis, 95, 4th B Cross Road, Koramangala Industrial Layout, 5th Block, Bengaluru 560095 | Registered Office Address: 1 to 6 floors, Ananta One (AR One), Pride Hotel Lane, Narveer Tanaji Wadi, Shivaji Nagar, Pune-411005, Maharashtra | Trade logo of Go Digit General Insurance Ltd. displayed above belongs to Go Digit lnfoworks Services Private Limited and is provided and used by Go Digit General Insurance Ltd. under license.

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