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of <h1>Rajasthan GST Second Amendment 2024: New Rules for Input Tax Credit Distribution by Input Service Distributors.</h1> The Rajasthan Goods and Services Tax (Second Amendment) Rules, 2024, amends the Rajasthan GST Rules, 2017. Key changes involve the distribution of input tax credit by Input Service Distributors. The rules specify that credit must be distributed within the same month and detailed in FORM GSTR-6, ensuring it does not exceed available credit. Credits are distributed based on the turnover of recipients, with specific guidelines for distributing ineligible and eligible credits separately. Amendments also address the issuance of invoices and credit notes for credit distribution and adjustments. The rules will be effective from a date announced by the government.
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