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The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2018
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....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 (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Offici....
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....be further endorsed by another job-worker, indicating there in the quantity and description of goods where the goods are sent by one job-worker to another or are returned to the principal". 3. Substitution of rule 125.- The existing rule 125 of the said rules shall be substituted by the following, namely:- "125. Secretary to the Authority.- An officer not below the rank of Additional Commissione....
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....ion or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.". 7. Substi....
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....er sub-clause (b), so amended, the following new sub-clause (c) shall be added, namely:- "(c) any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.". 9. Amendment of rule 138....