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    <title>Rajasthan Goods and Services Tax (Second Amendment) Rules, 2023</title>
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    <description>The Rules mandate furnishing bank account details on the common portal within thirty days of registration or before furnishing outward supplies, enable suspension of registration where automated reconciliations or non compliance show significant anomalies, and introduce Rule 88D to electronically intimate differences between ITC claimed in Form GSTR 3B and ITC in auto generated Form GSTR 2B, requiring payment of excess ITC with interest or portal explanations within a short period, failing which amounts are recoverable under provisions for demand and recovery.</description>
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