Composition scheme option permits provisional or registered persons to opt, file CMP-02 and adjust return and invoice obligations accordingly
Registered persons with provisional or regular registration may opt into the Composition Scheme by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days of commencing composition payments; furnishing ITC-03 precludes filing FORM GST TRAN-1. A single invoice-cum-bill of supply is permitted for mixed taxable and exempt supplies to unregistered persons, and consolidated tax invoicing for monthly service supplies is authorized. Quarterly return obligations are adjusted for mid-quarter composition opt-ins and GSTR form tables for zero-rated and SEZ/ deemed export supplies are revised.

Cross-empowerment of GST refund officers: Central-authorized officers may sanction state GST refunds within their territorial jurisdiction.
Officers appointed under the Central GST framework who are authorized by the Commissioner to be proper officers for refund purposes shall act as proper officers for sanctioning refunds under the Rajasthan GST Act, in respect of a registered person located within the territorial jurisdiction of those officers, and shall exercise such authority in accordance with the Rajasthan GST Act and applicable rules.

GST notification amendment expands listed handloom and handicraft items, adding specific product entries for tax classification.
Amendment substitutes serial number 9 to specify Textile (handloom products), Handmade shawls, stoles and scarves with listed chapter references, and inserts new serials 29-33 adding Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; and Articles made of shola, each indicated as applying to "Any chapter," thereby refining and expanding the notification's table of listed handloom and handicraft items.

Reduced SGST rate for motor vehicles applies to specified pre GST purchases and supplies under defined conditions.
Prescribes a reduced state GST rate for intra State supplies of motor vehicles (Chapter 87), fixing the state tax at sixty five percent of the rate otherwise applicable under the earlier notification, subject to annexed conditions. Concessional treatment applies where the vehicle was purchased by the lessor before the GST effective date and leased before that date, or where a registered supplier purchased the vehicle before that date and did not avail input tax credit of central excise, VAT or other taxes. The notification adopts First Schedule interpretation rules and contains a sunset provision.

Composition threshold increased for Rajasthan GST, expanding taxable person eligibility under the amended state notification provision.
Amendment substitutes the existing monetary expression in the cited departmental notification with a higher monetary expression, thereby adjusting the maximum turnover limit relevant to composition scheme eligibility under the Rajasthan Goods and Services Tax framework; the change is made under sub section (1) of section 10 of the Rajasthan GST Act on the recommendations of the Council.

Insertion of new table entry for used, seized and scrap goods to specify applicable recipients and registered persons.
Amendment inserts a new serial 6 into the notification's table, specifying goods described as "Used vehicles, seized and confiscated goods, old and used goods, waste and scrap" classified under "Any Chapter," and identifying recipients/suppliers as "Central Government, State Government, Union territory or a local authority" and "Any registered person."

Government Entity definition expanded; supplies by such entities to governments against grants exempted and packaging-brand affidavit requirement introduced.
The notification inserts an exemption for Duty Credit scrips (tariff 4907) and adds an exemption for supplies by a Government Entity to governmental bodies when consideration is received as grants; it defines Government Entity by statutory creation or substantial government participation to carry out entrusted functions, and requires a sworn affidavit by a brand owner who forgoes enforceable rights and authorises a packer to print a specified statement on unit containers.

GST schedule amendments refine commodity classifications and packaging-based brand conditions, altering tax treatment for specified goods.
Amendment to the Rajasthan SGST notification inserts, substitutes and deletes tariff entries across Schedules I-IV to refine commodity classifications and tax treatment, adding specific HS codes and product descriptions (including various food preparations, wastes and scraps, textile yarns and threads, parts for engines and pumps, e-waste, biomass briquettes and poster colour) and revising exclusions. It also introduces an Annexure proviso requiring an affidavit where brand ownership differs from the packer, evidencing voluntary forfeiture of actionable claims and authorising packaging disclosures.

Transfer of shares to IEPF deemed transmission; companies must follow transmission procedure and convert physical shares to demat.
Rule 6 treats transfers of shares to the IEPF Authority as deemed transmissions, requiring companies to follow transmission procedure, issue new share certificates for physical holdings with notation for transfer to IEPF, record particulars in Form SH-I, and convert certificates to DEMAT for transfer. Amounts payable are to be remitted into the Authority's specified Punjab National Bank account and the Authority must report company noncompliance to the Central Government. Rule 7 requires companies depositing amounts to nominate and display a Nodal Officer and allows the Authority to reject Form IEPF-5 for failure to furnish documents after providing the claimant an opportunity to respond.

FORM GST ITC-01 filing deadline extended for newly eligible registered persons claiming input tax credit under Rajasthan GST.
The time limit for filing FORM GST ITC-01 was extended until 31 October 2017 for registered persons who became eligible during July, August, or September 2017 to claim input tax credit. The extension applies to declarations of eligibility for input tax credit under the Rajasthan GST framework.

Supply of services by Overseeing Committee members to central bank specified under state GST notification amendment, clarifying supplier and recipient.
The State GST rate notification is amended to insert a new table entry classifying the supply of services by members of an Overseeing Committee constituted by the central bank, and identifying the central bank as the recipient, thereby establishing supplier and recipient classification for state GST treatment.

Government entity definition expanded; GST nil-rated and exempt entries added for specific services and grant-funded supplies under notification.
The notification amends the State Tax (Rate) schedule by redefining Governmental Authority and introducing Government Entity, substituting "Central Government, State Government, Union territory, local authority or Governmental Authority" for former terminology, and adding nil-rated entries: (i) Chapter 99 entry exempting Government Entity supplies to governments or specified persons funded by grants; (ii) Heading 9965/9967 exemption for goods transport agency services to unregistered persons except listed recipients; (iii) Heading 9967 exemption for access to roads/bridges on annuity; and (iv) revised treatment of upfront payments for long-term leases of industrial/infrastructure plots by majority government-owned entities.

Government Entity definition expanded and procurement-linked GST treatment clarified for supplies to public bodies.
Amendments expand recipient categories to include Governmental Authority and Government Entity with ninety percent or more government participation and limit preferential treatment for supplies to such entities to works procured on behalf of a government or local authority; they revise State tax rates and conditions for composite works contracts, leasing and rental of motor vehicles, transport services, offshore E&P contracts, and job-work/printing services, and constrain input tax credit where fuel cost is included or where like input-service credit has already been claimed.

Composition scheme option: streamlined filing, ITC-03 requirement and restriction on TRAN-1, plus invoice consolidation rules.
Substituted rule 3(3A) permits provisionally or newly registered persons to opt into the composition scheme under section 10 by filing FORM GST CMP-02 by the specified date, mandates furnishing FORM GST ITC-03 within ninety days of commencing composition, and prohibits filing FORM GST TRAN-1 after ITC-03. New rule 46A allows a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons. Amendments also require a consolidated tax invoice for monthly services, impose a proviso in rule 62 on GSTR-4 filing when opting mid-quarter, and revise CMP-02, GSTR-1, GSTR-1A and GSTR-4 form entries.

Composition levy opt-out registrants below threshold must pay state tax at time of supply and file returns promptly.
Registered persons whose aggregate turnover in the preceding year did not exceed the statutory threshold, or whose turnover in the year of registration is likely to be below that threshold and who did not opt for the composition levy, are notified as a class required to pay state tax on outward supplies at the time of supply (including cases attracting supply-adjustment rules), and to furnish prescribed returns and details and remit tax within the periods specified by the Act.

Proper officers designation under GST: officers authorised under central GST Act will sanction refunds under state GST law.
Officers appointed under the central GST regime who are authorised for refund provisions shall act as the proper officers under the state GST law to sanction refunds for registered persons located in their territorial jurisdiction, with such designation made under the state enabling provision and subject to the state refund provisions read with applicable rules.

State GST notification amendment expands listed goods to include handloom textiles and specified artisanal products.
Amendment to a State GST notification exercising delegated powers to substitute serial number 9 with Textile (handloom products), Handmade shawls, stoles and scarves (including specified tariff references) and to insert five new serial entries enumerating Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; and Articles made of shola into the Table of the earlier notification.

Exemption amendment: omission of proviso expands application so the exemption applies to all registered persons until 31 March 2018.
The amendment omits the proviso to Paragraph 1 of Notification No. 8/2017-State Tax (Rate), thereby modifying the scope of the original exemption. The exemption, as amended, shall apply to all registered persons until the 31st day of March, 2018.

Threshold change in taxable limit updates GST notification, substituting the prior amount with a higher statutory limit.
Amendment substitutes the words "seventy-five lakh rupees" with the words "one crore" in Notification No. F-10-46/2017/CT/V(90), effected under the power of sub section (1) of section 10 of the Central Goods and Services Tax Act, 2017, thereby increasing the notification's specified threshold by statutory amendment.

State tax on leasing of motor vehicles limited to specified portion of applicable tax, subject to purchase and input-credit conditions.
Prescribes a reduced State tax on intra-State leasing of motor vehicles under Chapter 87 at sixty-five percent of the State tax otherwise applicable, subject to annexed conditions that the vehicle was purchased by the lessor prior to the GST rollout and leased before that date, or that the supplier is a registered person who purchased the vehicle prior to the rollout and has not availed input tax credit on taxes paid; tariff interpretation follows the Customs Tariff First Schedule rules.