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Taxation Rajasthan Ministry of Finance Rajasthan Value Added Tax Act, 2003

Government of Rajasthan issues notification to introduce Rajasthan Value Added Tax Rules, 2026

03-Aug-2026 | F.12 (27) FD/Tax/2025- 13

Government of Rajasthan issued notification to introduce Rajasthan Value Added Tax Rules, 2026, with effect from 15 August 2026 Key highlights are as follows :- Rule 10 – Registration: Dealers liable to VAT were required to apply for registration within 30 days electronically, with details validated through the GSTN database using OTP verification. Complete applications were to be approved within 7 working days, failing which registration was deemed approved. Rule 13 – Temporary Registration: Where a liable person failed to apply for registration, the competent authority could grant temporary registration following survey, enquiry, inspection, search or other proceedings. The person was required to obtain regular registration within 90 days. Rule 34 – Declaration Forms: Electronic procedures were prescribed for obtaining and furnishing declaration forms, including FORM VAT EXM-02 for export-related transactions. Generation of forms could be restricted for unpaid outstanding demands or non-filing of prescribed returns. Rule 32 – VAT Invoices: Registered dealers charging VAT were required to issue VAT invoices containing prescribed particulars, including dealer and purchaser details, invoice number and date, goods description and quantity, taxable value, tax rate and tax amount. Invoices were also required to be furnished electronically through the designated portal. Rule 26 – Electronic Payment: VAT and other payments were required to be made electronically through e-GRAS, with payment modes including internet banking, UPI, IMPS, cards, NEFT/RTGS and specified over-the-counter payments.

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