Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2017.
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.... Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and Commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force with immediate effect, 2. Amendment of rule 3.- The e....
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....e (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished." 3. Insertion of new rule 46A.- After the existing rule 46 and before the existing rule 47 of the said rules, follow....
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....ules,- (i) for the existing punctuation mark "." appear at the end, the punctuation mark "." shall be substituted; and (ii) in sub-rule (1), so amended, the following proviso shall be added, namely:- "Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM ....
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.... 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Devloper &nb....
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