Rajasthan GST rules amended: UIN recognition, revised refund formula, refund eligibility limits, and updated registration forms. The notification deems the Central Act's Unique Identity Number to apply under the Rajasthan Act; limits retrospective amendment of registration particulars absent Commissioner's written order; replaces rule 89(4) with a formulaic method to compute refunds for zero rated supplies using turnover, net ITC and adjusted total turnover and adds sub rules enabling refunds where suppliers availed specified notifications; requires eligible persons to file quarterly refund claims in FORM GST RFD-10; broadens rule 96 to include services and restricts refund claimants who received supplies from suppliers benefiting under certain notifications; and substitutes multiple registration and refund forms including REG-10, REG-13, GSTR-11 and RFD-10.
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The notification deems the Central Act's Unique Identity Number to apply under the Rajasthan Act; limits retrospective amendment of registration particulars absent Commissioner's written order; replaces rule 89(4) with a formulaic method to compute refunds for zero rated supplies using turnover, net ITC and adjusted total turnover and adds sub rules enabling refunds where suppliers availed specified notifications; requires eligible persons to file quarterly refund claims in FORM GST RFD-10; broadens rule 96 to include services and restricts refund claimants who received supplies from suppliers benefiting under certain notifications; and substitutes multiple registration and refund forms including REG-10, REG-13, GSTR-11 and RFD-10.
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