TaxTMI 
TaxTMI 
Rajasthan Goods and Services Tax (Amendment) Rules, 2022
X X X X Extracts X X X X
X X X X Extracts X X X X
....r clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns."; 3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: - "(d) the value of supply of Duty Credit Scrips specified in the notification of the Government of Rajasthan No. F.12(56)FD/Tax/2017-111, dated the 13th October, 2017."; 4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: - '(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48- "I/We hereby declare that though our aggregate turnover in any preceding financial year fr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....remains unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50. 8. In the said rules, in rule 89, - (a) in sub-rule (1), after the fourth proviso, the following Explanation shall be inserted, namely: - 'Explanation. - For the purposes of this sub-rule, "specified officer" means a "specified officer" or an "authorised officer" as defined under rule 2 of the Special Economic Zone Rules, 2006.'; (b) in sub-rule (2), - (i) in clause (b), after the words "on account of export of goods", the words ", other than electricity" shall be inserted; (ii) after clause (b), the following clause shall be inserted, namely: - "(ba) a statement containing the number and date of the export invoices, details of energy exported, tariff per unit for export of electricity as per agreement, along with the copy of statement of scheduled energy for exported electricity by Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account (REA) under clause (nnn) of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....grant of refund, in order to safeguard the interest of revenue."; (c) sub-rule (5) shall be deemed to have been omitted; (d) after sub-rule (5), the following sub-rules shall be deemed to have been inserted, namely: - "(5A)Where refund is withheld in accordance with the provisions of clause (a) or clause (c) of sub-rule (4), such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. (5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such cla....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (i) in item (B), for the entries against sub-item (1), the following entries shall be substituted, namely: - "As per rules 38, 42 and 43 of RGST Rules and sub-section (5) of section 17"; (ii) in item (D), - (A) for the heading, the following heading shall be substituted, namely: - "Other Details"; (B) for the entries against sub-item (1), the following entries shall be substituted, namely: - "ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period"; (C) for the entries against sub-item (2), the following entries shall be substituted, namely: - "Ineligible ITC under section 16(4) and ITC restricted due to PoS provisions"; (e) Under the heading the Instructions, after paragraph 3, following paragraphs shall be inserted, namely: - "(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(i) above. (5) A registered person making supplies through an Electronic Commerce Ope....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (1) after the words, letters, figures and brackets "September, 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.", the following entries shall be inserted, namely: - "For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details."; (2) for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (III) against serial number 13, - (1) after the words, letters and figures "reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22,", the following entries shall be inserted, namely: - "For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; Date: 1. GSTIN - 2. Name (Legal) - 3. Trade name, if any 4. Address - 5. Ledger from which debit entry was made- Cash / credit ledger 6. Debit entry no. and date - 7. Payment Reference Number (DRC 03): ___________ dated ________ 8. Details of Payment: - Cause of Payment (Deposit of erroneous refund of unutilised ITC or Deposit of erroneous refund of IGST) Details of Refund Sanction order 1. Shipping Bill/ Bill of Export No. and Date ____________ 2. Amount of IGST paid on export of goods __________ 3. Details of Exemption/Concessional Rate Notification used for procuring inputs __________ 4. Amount of refund sanctioned ___________ 5. Date of credit of refund in Bank Account ________ (or) 1. Category of refun....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Amount Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment. (b) in the Table under the heading Paid Challan Information, for the words, letters and brackets "Bank Reference No. (BRN)/UTR", words, letters and brackets "Bank Reference No. (BRN)/UTR/RRN" shall be substituted; 16. In the said rules, in FORM GST PMT-07, in the Table, (a) against serial number 6, in the third column, for "NEFT/RTGS__" the following, shall be inserted, namely: - "NEFT/RTGS __ IMPS" __" (b) after serial number 10 the following serial number and entries shall be inserted, namely: - "10A. Retrieval Reference Number (RRN) - IMPS."; 17. In the said rules, in FORM GST PMT-09, - (a) for the brackets, words and figures "[See rule 87(13)]", the brackets, words and figures "[See rule 87(13) and 87(14)]" shall be substituted; (b) in the Table, after serial No. 4, following serial number and entries shall be inserted, namely: - "4A. GSTIN of transferee on the same PAN"; (c) Under t....