Notification seeking to make amendments (Second Amendment, 2022) to the RGST Rules, 2017

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....therwise provided in these rules, they shall come into force with effect from the 1st day of October, 2022. 2. In the Rajasthan Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21, after clause (g), the following clauses shall be inserted, namely:- "(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods."; 3. In rule 36 of the said rules,- (a) in sub-rule (2), the wo....

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....e deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1)."; (b) sub-rule (3) shall be omitted; 5. In rule 38 of the said rules,- (a) in clause (a), in sub-clause (ii), the word, letters and figure, "in FORM GSTR-2" shall be omitted; (b) in clause (c), for the words, letters and figure, "and shall be furnished in FORM GSTR-2", the words, letters and figure, " and the balance amount of input tax credit shall be reversed in FORM GSTR-3B" shall....

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....e notified under said sub-section (3) of section 50, . Explanation. -For the purposes of this sub-rule, (1) input tax credit wrongly availed shall be construed to have been utilised, when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, and the extent of such utilisation of input tax credit shall be the amount by which the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed. (2) the date of utilisation of such input tax credit shall be taken to be, (a) the date, on which the return is due to be furnished under section 39 or the actual date of tiling of the said return, whichever is earlier, if the balance in the electronic credit ledge....