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    <title>The Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017.</title>
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    <description>Amendments revise timelines and procedural mechanics under the Rajasthan GST Rules, 2017: extending a rule 3 period to ninety days; allowing Ministry of External Affairs recommendations in rule 17 for UIN processing and substituting Form GST REG-13; requiring electronic declaration in Form GST ITC-01 for input tax credit with Commissioner extended time limits; prescribing Joint Commissioner rank for Authority for Advance Ruling membership; and expanding permitted electronic and international payment routes for certain cross border online suppliers.</description>
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