https://www.taxtmi.com/notifications?id=134047 The notification amends Rajasthan GST Rules to clarify that value of assets includes entire business assets regardless of ITC availed; prescribes project level final computation and area based apportionment (E/F) of common input tax credit (C3) and D1/D2 for construction services, with specified timelines for reversal or claim via FORM GSTR-3B or FORM GST DRC-03 and interest on reversals; parallels capital goods (Te) computations and definitions for project, apartment, RREP/REP; introduces Rule 88A on ITC utilisation order; and substitutes multiple assessment, demand and summary forms with standardised formats effective 1 April 2019. en-us Fri, 29 Mar 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134047 The notification amends Rajasthan GST Rules to clarify that value of assets includes entire business assets regardless of ITC availed; prescribes project level final computation and area based apportionment (E/F) of common input tax credit (C3) and D1/D2 for construction services, with specified timelines for reversal or claim via FORM GSTR-3B or FORM GST DRC-03 and interest on reversals; parallels capital goods (Te) computations and definitions for project, apartment, RREP/REP; introduces Rule 88A on ITC utilisation order; and substitutes multiple assessment, demand and summary forms with standardised formats effective 1 April 2019. Notifications GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134047