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of <h1>Rajasthan GST Rules Amended: New Refund Formula, Consumer Welfare Fund Changes, and Updated GST Forms Introduced.</h1> The Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2018, introduced changes to the Rajasthan GST Rules, 2017. Key amendments include a revised formula for calculating refunds under the inverted duty structure, changes to the Consumer Welfare Fund's management, and the introduction of new forms for GST filing. Rule 89 now specifies the refund calculation for input tax credit, while Rule 97 outlines the operation of the Consumer Welfare Fund, including the establishment of a Standing Committee for fund utilization. Additionally, new forms like GSTR-10 and revised forms such as GST DRC-07 have been implemented for compliance and reporting purposes.
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