Monthly Returns for Ecommerce dealers in Rajasthan

Monthly Returns Prescribed
for Ecommerce Dealers
under Rajasthan VAT w.e.f
1st February, 2016
{EL1, EL2, EL3}
1404, Devika Tower, Chander Nagar Ghaziabad 201011 l Confidential l for private circulation only

Introduction
Following the Footsteps for Other
State Governments, now the
Rajasthan VAT Department has
prescribed Monthly Ecommerce VAT
Returns to be filed by Dealers

Notification
Vide Notification No. F. 16 (708) /TAX/CCT/2015/ 7307 Dated: 31 12–
2015 it has been notified that:
In exercise of the powers conferred by subsection (1) of section 80A of
the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), 1, Vaibhav
Galriya, Commissioner, Commercial Taxes, Rajasthan, Jaipur hereby
notifies that the person(s) covered under Clauses (i) to (iii) of the said
subsection shall furnish the information for every month or part
thereof as prescribed in Form EL1, EL2 and EL3 as the case may be,
appended to this notification, to the Assistant Commissioner/
Commercial "Taxes Officer, Circle A, Jaipur, within fifteen days from the
end of the relevant month through the official website of the
Department in the manner as provided therein.

Effective Date
This shall have effect from 01"
February 2016

Form EL-1
[See Clause (i) of sub-section (1)of Section 80A]
To be submitted by the person who
effects sale or causes to effects sale of
goods within the State of Rajasthan
where order for purchase of goods has
been placed through electronic media

Form EL-1
• Name of the Person (e-Commerce entity):
........................................................
• TIN (if any): .....................................
• Address: ..........................................
• e-mail Address: ...............................
• Period to which information relates:
.........................................................

Form EL-1
Part – A:
To be filled in case the person (e-
Commerce entity) who effects sale of
goods within the State where the goods
has been purchased within the State or
from outside the State

Form EL-1
S.
No.
Name and
Address of
the person
selling
goods
TIN
(if
Any)
Name
and
Address
of the
person
buying
goods
TIN
(if
Any)
Invoice
No.
Date
Value
of
Goods
Commodity
Rate
of
Tax
Amount
of Tax
1 2 3 4 5 6 7 8 9 10 11

Form EL-1
Part – B:
goods in the course of interstate where
the goods has been purchased within the
State or from outside the State

Form EL-1
S.
No.
Name and
Address of
the person
selling
goods
TIN
(if
Any)
Name
and
Address
of the
person
buying
goods
TIN
(if
Any)
Invoice
No.
Date
Value
of
Goods
Commodity
Rate
of
Tax
Amount
of Tax
1 2 3 4 5 6 7 8 9 10 11

Form EL-1
Part – C:
goods within the State of Rajasthan from
outside the State

Form EL-1
S.
No.
Name and
Address of
the person
selling
goods
TIN
(if
Any)
Name
and
Address
of the
person
buying
goods
TIN
(if
Any)
Invoice
No.
Date
Value
of
Goods
Commodity
Rate
of
Tax
Amount
of Tax
1 2 3 4 5 6 7 8 9 10 11

Form EL-2
[See Clause (ii) of sub-section (1)of Section 80A]
To be submitted by the person, who
transports, receives for transportation
or delivers goods in pursuance of sale
or purchase effected within the State
of Rajasthan through electronic media.

Form EL-2
........................................................
.........................................................

Form EL-2
S.
No.
Name and
Address of the
person selling
person and TIN (if
any)
Name and
Address of
Purchaser and
TIN (if any)
Description
of goods
Challan /
Invoice / Bill /
Dispatch Memo
No. and Date
Declarati
on Form,
if any
Value of
Goods
1 2 3 4 5 6 7

Form EL-3
[See Clause (iii) of sub-section (1)of Section 80A]
To be submitted by the 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
........................................................
.........................................................

Form EL-3
S.
No.
Name of
person from
whom such
amount is
received
Name of
person whose
behalf such
amount is
received
Name and
address of
the selling
person
Invoice
No.
Date
Value of
Goods
Commodity
Amount of
Tax
1 2 3 4 5 6 7 8 9

Section 80A
Liability to furnish information by certain persons
(1) Any person who-
i. 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
ii. transports, receives for transportation or delivers goods in
pursuance of sale or purchase effected within the State of
Rajasthan through electronic media; or
iii. 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,

Section 80A
shall furnish or cause to be furnished, such information,
for such period, in such manner, and within such time, to
such officer or authority, as may be notified by the
Commissioner.
(2) Any person who fails to furnish information within the
period notified under sub-section (1) shall be liable to pay
by way of penalty a sum not exceeding rupees one lac, and
in case of a continuing default, a further penalty of rupees
one thousand for every day of such continuance.”.

Monthly Returns for Ecommerce dealers in Rajasthan

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