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    <title>The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2019.</title>
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    <description>Amendments mandate that returns due from the date of cancellation until revocation must be furnished within thirty days of revocation. Rule 62 is retitled and revised so taxpayers paying under section 10 or by availing a specified departmental notification must file quarterly self-assessed statements in FORM GST CMP-08 and annual returns in FORM GSTR-4 by prescribed due dates; the quarterly statement discharges tax or interest shown. New provisions govern withdrawal or cessation of composition/notification benefits, insert FORM GST CMP-08 with summary and instructions, and add a REG-01 instruction to record election to avail the departmental notification.</description>
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