The Finance Department (Tax Division), Government of Rajasthan, vide Notification dated 13 August 2026, has fixed the rates of interest under the Rajasthan Value Added Tax Act, 2025 and the Rajasthan Value Added Tax Rules, 2026. The notification has been issued under Sections 14(1) and 14(3) of the Act read with Rule 79(1) of the Rules.
The prescribed rates are 18% per annum for purposes of Section 14(1) and Section 14(3) of the Rajasthan VAT Act, 2025. Further, the rate of interest under Rule 79(1) of the Rajasthan VAT Rules, 2026 has been fixed at 6% per annum.
The notification shall come into force with effect from 15 August 2026. Accordingly, taxpayers should apply the revised interest rates for the relevant liabilities or amounts arising on or after the effective date.
[Notification No. 12(27)FD/Tax/2025-Part-I-15]
