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Notification regarding composition scheme for suppliers of services having turnover in preceding year upto 50 lakhs

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....ection 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (herein after referred to as the "said Act"), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the state tax, on the intra-State supply of goods or s....

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....h is not leviable to tax under the said Act ; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; (vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under section 52; and (vii) who is not engaged in making supplies of the goo....

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....e said Act with particulars as prescribed in rule 49 of Rajasthan Goods and Services Tax Rules 5. The registered person shall mention the following words at the top of the bill of supply, namely: - 'taxable person paying tax in terms of notification No. F.12(56)FD/Tax/2017-Pt. -Ill-165 dated 07.03.2019, not eligible to collect tax on supplies'. 6. The registered person opting to pay central tax ....

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...., include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act. ANNEXURE Sl. No. Tari....