TaxTMI 
TaxTMI 
Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018.
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....to force on the date of their publication in the Official Gazette. Amendment of rule 37 2. In sub-rule (1) of rule 37 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after the existing proviso, the following new proviso shall be inserted, namely:- "Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.". Amendment of rule 83 3. In second proviso to sub-rule (3) of rule 83 of the said rules, for the existing expression "one year", the expression "eighteen mo....
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....on 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act No. 15 of 2017), shall be deposited in the Fund,". Substitution of rule 125 7. The existing rule 125 of the said rules shall be substituted by the following, with effect from 23 March, 2018, namely "125. Secretary to the Authority -The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017." Amendment of rule 133.- 8. The existing sub-rule (3) of rule 133 of the said rules, shall be substituted by the following, namely:- "(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in th....
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.... the expression ";and" shall be substituted; and (iii) after the clause (n), so amended, the following new clause (o) shall be added, namely :- "(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.". Amendment of Form GSTR-4 10. In Form GSTR-4, in Instructions, for the existing serial number 10, the following shall be substituted, namely:- "10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, details of item 4A of table of serial number 4 shall not required to be furnished.". Amendment of Form GST PCT-1.- 11. In Form GST PCT-1, in PART B,- (a) in....
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.... of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (b) for Statement 5B, the following Statement shall be substituted, namely:- "Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) SI. No. Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/ Union Territory Tax ....