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of <h1>Rajasthan GST Rules Amended: Changes to Rules 44, 96, New Rule 96A on Export Refunds, and Procedures on Seizures & Offences.</h1> The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2017, enacted by the State Government, amend several provisions of the Rajasthan GST Rules, 2017. Key amendments include changes to Rule 44 and Rule 96, introducing Rule 96A concerning refunds of integrated tax on exports, and modifications to Rule 119. New chapters on inspection, search, seizure, demands, recovery, and offences are introduced, detailing procedures for handling seized goods, demands, recovery from defaulters, and compounding offences. The amendments also address the provisional attachment of property, recovery from third parties, and the sale of goods or property for tax recovery.
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