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    <title>Rajasthan Goods and Services Tax (Amendment) Act, 2018</title>
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    <description>The Act amends definitions and classification rules, expands reverse charge by allowing notified recipients to pay tax on supplies from unregistered suppliers, and inserts section 43A prescribing procedures for suppliers to furnish outward-supply details on a common portal and for recipients to verify and avail input tax credit, including limits where supplier details are not furnished and joint and several liability for tax or wrongly availed credit subject to prescribed recovery safeguards.</description>
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      <description>The Act amends definitions and classification rules, expands reverse charge by allowing notified recipients to pay tax on supplies from unregistered suppliers, and inserts section 43A prescribing procedures for suppliers to furnish outward-supply details on a common portal and for recipients to verify and avail input tax credit, including limits where supplier details are not furnished and joint and several liability for tax or wrongly availed credit subject to prescribed recovery safeguards.</description>
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