Seeks to amend Notification No. F.12(56)FD/Tax/2017-Pt-I-49 dated 29.06.2017 regarding declaration filed by GTA every year

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....-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section IS, sub-section (1) of section 16 and section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amend....

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.... after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year" shall be substituted; (b) after the fourth proviso, the following proviso shall be inserted, namely:- "Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and....

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....l year is the 15th March of the preceding financial year", the words, figures and letters "The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year" shall be substituted; (C) after Annexure V, the following Annexure shall be inserted, namely:- "Annexure VI FORM Form for exerc....