The State Government of Rajasthan vide its notification dated 12th October 2020 has extended the date for input tax credit verification till 31st December 2020.
Further in cases other than those where verification leads to the forwarding of excess ITC or refund, the assessing authority of the purchasing dealer may verify the details of purchases from the returns of the selling dealer including Part I or Part II of Form VAT-08A. If the purchases are verified and no demand of tax pertaining to the said period is pending against the selling dealer, then the assessing authority shall allow the claim of ITC to the purchasing dealer and put a note regarding the verification of demand in the Demand and Collection Register and also communicate the same to the dealer and proceed to close the task.
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