Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Territorial jurisdiction under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of proper officers, aligning GST jurisdiction with territorial assignments made under the Rajasthan VAT Rules, 2025 and specified provisions of the Rajasthan VAT Act, 2003. The order supersedes the earlier territorial-jurisdiction notification issued in 2023 and takes effect from 15 August 2026.
Territorial jurisdiction under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of proper officers, aligning GST jurisdiction with territorial assignments made under the Rajasthan VAT Rules, 2025 and specified provisions of the Rajasthan VAT Act, 2003. The order supersedes the earlier territorial-jurisdiction notification issued in 2023 and takes effect from 15 August 2026.
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