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    <title>Notification seeking to make amendments (Second Amendment, 2022) to the RGST Rules, 2017</title>
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    <description>The notification amends Rajasthan GST Rules to: treat prolonged non filing (six months for monthly filers; two tax periods for quarterly filers) as non compliance; require payment of input tax credit plus interest in FORM GSTR-3B where supplier payment is not made within 180 days with entitlement to re avail credit upon later payment; remove references to FORM GSTR-2 and omit specified forms and rules; and deem an amendment clarifying interest calculation on wrongly availed and utilised input tax credit effective from 1 July 2017.</description>
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