- February 5, 2016
- Posted by: Amit Mundhra CA
- Category: Rajasthan VAT
RAJASTHAN VAT – INFORMATION TO BE SUBMITTED BY E-COMMERCE COMPANIES W.E.F. 01-02-2016
Rajasthan Government has introduced section 80A in its last state budget 2015 regarding information to be submitted by E-commerce companies. The notification relating to this section has been issued in December 2015 which is going to be effective from 01-02-2016. This notification and requirement relating to this notification has been made active w.e.f. 01-02-2016.
Let us examine the provision of section 80A of Rajasthan VAT Act.
| Section No.. | Persons who are required to submit information u/s 80A | Persons who are covered under this point |
| 80A(1)(i) | Any person who effects sale or purchase within the State of Rajasthan, or places offer for sale or purchase so as to be accessible, visible or audible within the State of Rajasthan, through electronic media; or
| – Persons who is selling goods or making offer for selling goods in Rajasthan through online mode.
– Persons who is purchasing goods or making offer for purchase through online mode. |
| 80A(1)(ii) | Any person who transports, receives for transportation or delivers goods in pursuance of sale or purchase effected within the State of Rajasthan through electronic media; or
| – All transporters who are transporting, receiving or delivering goods for online mode. |
| 80A(1)(iii) | Any person who receives any amount in connection with the goods sold or purchased within the State of Rajasthan through electronic media, whether for himself or on behalf of the seller or purchaser
| – All e-commerce sites |
| 80A(2) | Penalty for Non compliance | – Rs. Maximum 100000/- and – Rs. 1000/- per day in case of continuous default |
Let us examine the Notification issued under 80A of Rajasthan VAT Act.
As per Notification no. F.16(708)/Tax/CCT/2015/7307 dated 31.12.2015 which is effective from 01-02-2016. Information for the month of January 2016 is also required to be submitted upto 15-02-2016.
| Serial No. | Persons who are required to submit information u/s 80A | Information required to be submitted |
| 1 | Any person who effects sale or purchase within the State of Rajasthan, or places offer for sale or purchase so as to be accessible, visible or audible within the State of Rajasthan, through electronic media; or
| Form EL-1 is required to be submitted online – Part – A to be filled by the person who make online sale to a buyer in Rajasthan – Part – B to be filled by the person who make online sale to a buyer who is out of Rajasthan. – Part – C to be filled by the person who is out of Rajasthan and making online sale to a buyer in Rajasthan
|
| 80A(1)(ii) | Any person who transports, receives for transportation or delivers goods in pursuance of sale or purchase effected within the State of Rajasthan through electronic media; or
| Form EL-2 is required to be submitted online |
| 80A(1)(iii) | Any person who receives any amount in connection with the goods sold or purchased within the State of Rajasthan through electronic media, whether for himself or on behalf of the seller or purchaser
| Form EL-3 is required to be submitted online |
Rajasthan Commercial Taxes department has issued a Dealer Circular No. 10/2015-16 dated 28-01-2016 giving the procedures regarding compliance of this notification. This circular can be accessed by following this link.
I am a seller on flipkart. which one should I opt for?
In your case Form EL-1 will be applicable
i want to know about the entry tax concept levy on e-commerce companies for purchase of goods from outside the state.
Kindly confirm when it will be apply to e-commerce companies ? AND who will be liable to pay tax in this situation ?
kindly send any notification for explanation purpose.