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of <h1>Rajasthan GST Rules Updated: Changes to Input Tax Credit, Annual Returns, Tax Refunds, and New Forms Introduced.</h1> The Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2021, effective January 1, 2022, introduce several changes to the Rajasthan GST Rules, 2017. Key amendments include revisions to Rule 36 regarding input tax credit conditions, Rule 80 for annual return deadlines, and Rule 95 concerning tax refunds. Rule 142 and Rule 144A are updated for procedures related to the detention and auction of goods. Rule 154 outlines the disposal of sale proceeds, while Rule 159 involves attachment procedures. New forms, such as GST DRC-22A, are introduced for objections against provisional property attachment. The amendments aim to streamline GST compliance and enforcement.
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