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of <h1>Rajasthan GST Update: New Notification Exempts Tax on Goods Advances, Supersedes October 2017 Order, Per Section 148.</h1> The Government of Rajasthan, exercising its authority under section 148 of the Rajasthan Goods and Services Tax Act, 2017, has issued a new notification superseding the previous one dated October 13, 2017. This notification exempts all taxpayers from paying tax on advances received for the supply of goods. It specifies that registered persons not opting for the composition levy under section 10 must pay state tax on outward goods supply at the time of supply as per section 12(2)(a). They must also furnish details and returns as outlined in Chapter IX of the Act, adhering to the prescribed tax payment period.
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