TaxTMI 
TaxTMI 
Rajasthan Goods and Services Tax (Third Amendment) Rules, 2024.
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....all be omitted; (b) in the third proviso, for the words "Provided also that in the case or, the words "Provided further that in the case of" shall be substituted; 4. In the said rules, after rule 47, the following rule shall be inserted with effect from the day of November, 2024, namely:- "47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice.- Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be." 5. In the said rules, in rule 66, in sub-rule (1), after the word, letters and figure "FORM GSTR-7", the words ", on or before the tenth day of the month succeeding the calendar month," shall be inserted with effect from the 1st day of November, 2024. 6. In the said rules, in rule 86, in sub-rule (4B), in clause (b), the words, brackets and figures "in contra....
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....) in clause (b), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (3) of section 74A" shall be inserted; (b) in sub-rule(1A), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (1) of section 74A" shall be inserted; (c) in sub-rule (2), for the words, brackets and figures "or, as the ease may be, tax, interest and penalty in accordance with the provisions of subsection (5) of section 74", the words, brackets, figures and letters "or clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74 or clause (i) of sub-section (9) of section 74A" shall be substituted; (d) in sub-rule (2B), after the words and figures "or section 74", the words, figures and letter "or section 74A" shall be inserted; (e) for sub-rule (3), the following sub-rule shall be substituted, namely: - "(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or under clause (ii) of sub-section (8) of section 74A, as th....
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....ll be filed by the said person for credit of the said amount in the Electronic Liability Register against the debit entry created for the said demand, before filing the application in FORM GST SPL-02. (3) Where the notice or statement or order mentioned in sub-section (I) of section 128A includes demand of tax, partially on account of erroneous refund and partially for other reasons, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the said sub-section. (4) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, an application under sub-rule (I) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the said sub-section. (5) The amount payable under sub-rule (1) or sub-rule (2) shall be the amount that remains payable,....
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....d notice on the common portal in FORM GST SPL-04, within a period of one month from the date of receipt of the said notice. (10) If the proper officer is satisfied that the applicant is eligible for waiver of interest and penalty as per section 128A, he shall issue an order in FORM GST SPL-05 on the common portal accepting the said application and concluding the proceedings under section 128A. (11) In cases where the order in FORM GST SPL-05 is issued by the proper officer under sub-rule (10).- (a) in respect of an application filed in FORM GST SPL-01 pertaining to a notice or statement referred to in clause (a) of sub-section (1) of section 128A, the summary of order in FORM GST DRC-07 as per sub-rule (5) of rule 142 shall not' be required to be issued by the proper officer, in respect of the said notice or statement; (b) in respect of an application filed in FORM GST SPL-02 pertaining to an order referred to in clause (b) or clause (c) of sub-section (1) of section 128A, the liability created in the part II of Electronic Liability Register, shall be modified accordingly. (12) If the proper officer is not satisfied with the rep....
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.... (ii) the appellate authority has held that the proper officer has rightly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the original appeal, if any, filed by the applicant against the order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, and withdrawn for filing the application in FORM GST SPL-02 in accordance with sub-section (3) of section 128A, shall be restored, subject to condition that the applicant files an undertaking electronically on the portal in FORM GST SPL-08, within a period of three months from the date of issuance of the order by the appellate authority in FORM GST APL-04, that he has neither filed nor intends to file any appeal against the said order of the Appellate Authority. (16) In cases where the taxpayer is required to pay an additional amount of tax liability as per the second proviso to sub-section (1) of section 128A, and such additional payment is not made within the time limit specified in the said proviso, the waiver of interest, or penalty, or both, under the said section as per the order issued in FORM GST SPL-05 or FORM GST SPL-06, if any, shall become void. ....
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....etails of bank account on the common portal in the system, the proceedings initiated for cancellation of registration are hereby dropped. Or This is in reference to Notice issued in REG-31 vide Reference Number < SCN number > dated DD/MM/YYYY, for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Rajasthan Goods Services Tax Act, 2017 (Act No. 9 of 2017). Since you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made payment of self-assessed tax, the proceedings initiated for cancellation of registration are hereby dropped. Suspension of the registration stands revoked with effect from DD/MM/YYYY Signature < Name of the Officer > Designation Jurisdiction Place: Date:". 16. In the said rules, in FORM GST REG-31, after paragraph 6, the following shall be inserted, namely: - "OR SUSPENSION DUE TO VIOLATION OF RULE 10A 1. It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of bank account within thirty days from the grant of registration, you have not furnished the valid details of bank acc....
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....jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation to the above stated discrepancy or anomaly or contravention. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer. 5. The suspension of registration shall be lifted after you furnish the valid details of bank account on the common portal within stipulated time. 6. You may please note that your registration may be cancelled in case you fail to furnish the valid details of bank account on the common portal within stipulated time or fail to furnish a reply within the stipulated time. OR SUSPENSION DUE TO VIOLATION OF RULE 21 1. It has been noticed that as per the provisions of clause (h) or clause (i) of rule 21, requiring you to file return under sub-section (1) of section 39, have not furnished for a continuous period of six months or for a continuous period of two quarters. 2. These discrepancies or anomalies prima facie indicate contravention of the provisions of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) and the rules made thereu....
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....cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess or not exceeding Rs.50 crore in respect of IGST and Rs. 25 crore in respect of cess)", the brackets, words, figures and letters "(pre- deposit 10% of disputed tax and cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)" shall be substituted. 19. In the said rules, in FORM GST APL-05, with effect from the 1st day of November, 2024,- (a) in entry number 14,- (i) in clause (a), in the Table, in the first column relating to "Particulars", in item (b) relating to "pre-deposit", for the brackets, letter, words and figures "(b) Pre- deposit (20% of disputed tax /cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs.100 crore in respect of IGST and Rs. 50 crore in respect of cess)", the brackets, letters, words and figures "(b) Pre- deposit (10% of disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)" shall be substituted; (ii) in clause (b), for the opening portion, the following shall be....
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....a) of sub-section (1) of the said section Reference No. Date: Table 1 S. No. Particulars 1 a GSTIN/Temporary ID/UIN b Legal Name of the Business (As mentioned in PAN No.) c Mobile Number d Email Address e Address f Jurisdiction Table 2 2 S. No. Details of the notice 1 Notice / Statement No 2 Date of issuance of notice/ statement 3 Section under which notice/ statement is issued Drop down 4 Whether any writ petition is filed against the notice/ statement before High Court/ Supreme Court Drop down 5 If Yes in '4', whether the order for withdrawal of writ petition is issued? Drop down 6 Whether notice/ statement involves demand of erroneous refunds Drop down Table 3 (Amount in Rs.) 3 Financial Year Amount demanded in notice/ statement (A) Out of amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of con....
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....ncorrect declaration or suppression of facts will render my application void and all benefits under Section 128A will be withdrawn. Table 7 7 Upload required documents Self-certified copy of notice/ statement Proof of payment made through FORM GST DRC 03 Proof of withdrawal of writ petition or application filed for withdrawal of writ petition (if the order for withdrawal has not been issued) (where applicable) Any other document (please specify) Signature of authorised signatory Name/Designation Email address Mobile No. Instructions: 1. In entries 1 to 6 of Table 2, the details of the notice/ statement against which the application under section 128A is filed needs to be filled in by the applicant. 2. In case the notice/ statement is available on the common portal, Application Reference Nnumber of the same needs to be filled. If the same is not available on the portal, the reference number of the manually issued notice/ statement needs to be filled. 3. In entry 3 of Table 2, the applicant has to choose the option 'secti....
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....C which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6) (B) IGST CGST SGST CESS Total Tax including Cess Interest Penalty IGST CGST SGST CESS Total Tax including Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 TOTAL Table 4 4 Amount paid through payment Facility against demand order mentioned in Table 3 [including th....
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....understand that any incorrect declaration or suppression of facts will render this application void and lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. Table 6 6 Verification: I________________ (name of the authorised signatory), hereby declare that the information provided above is true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppression of facts will render this application void and the benefits provided under section 128A will not be valid. Table 7 7 Upload required documents Self-certified copy of the order Proof of withdrawal of appeal / writ petition or application filed for withdrawal of appeal/ writ petition (if the order for withdrawal has not been issued) (where applicable) Proof of payment made towards demand / paid through FORM GST DRC-03 and adjusted through FORM GST DRC-03A. Any other document (please specify) Signature of authorized signatory Name/D....
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....he details provided therein, your application is liable to be rejected for the following reasons: - [Reason 1] - [Reason 2] OR/ AND In this regard, it appears that the amount of tax is short paid by you as given below: Demand details (A) Demand paid through FORM GST DRC 03 (in case of notice/ statement) or by crediting electronic liability register in case of orders Notice id/ Order id No. Financial Period IGST CGST SGST CESS Total Tax including Cess IGST CGST SGST CESS Total Tax including Cess 1 2 3 4 5 6 7 8 9 10 11 12 Drop down Drop down Out of amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6), if any Demand Short Paid IG....
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....ent 3] Verification: I ________________ hereby solemnly affirm and declare that the information given hereinabove are true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. [Signature of Authorised Signatory] [Name of the of authorised signatory] [Designation/Status] [Date] FORM GST SPL -05 [See rule 164 (10)] Order for conclusion of proceedings as per section 128A Reference No. ...... Date: To, GSTIN of applicant ................................. Legal Name of applicant ................................. Address of applicant .............................. Reference No. of FORM GST SPL-01/ FORM GST SPL-02 ................. dated ............... Subject: Order for approval of application submitted under Section 128A This has reference to your application with reference no. ...... dated ..... furnishing details/ information and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A. OR This has reference to your application with reference no. ...... dated ..... , and your reply in FORM GST SPL-04 with reference n....
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....nbsp;164) Place of Supply (PoS) Act Tax including cess Interest Penalty Fee Others Interest Penalty Interest Penalty 10 11 12 13 14 15 16 17 18 19 20 CGST SGST IGST Cess TOTAL CGST SGST IGST Cess TOTAL ....
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.... IGST Cess TOTAL CGST SGST IGST Cess TOTAL Amount already paid towards the said notice/ statement / order Amount of interest and penalty waived as per section 128A Remaining amount of interest and penalty, payable, if any, by the applicant (in cases referred to in sub-rule (3) and sub-rule (4) of rule 164) Place of Supply (PoS) Act Tax including cess Interest Penalty Fee Others Interest Pe....
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.... of your request for availing the benefit of waiver of interest and penalty under section 128A. The notice referred to above was issued to you to explain the reasons as to why the said application should not be rejected, for which you had furnished reply dated ....../ no reply was furnished by you. 2. Introduction: 3. Submissions, if any: 4. Conclusion: Based on the verification your application with reference no. ........ dated ...... filed under section 128A, is hereby rejected. 5. Summary of rejection: Order id/ SCN id Reason for rejection < Drop Down > Options in < Drop Down > 1. Full payment not made 2. Payment made after the date notified in Section 128A. 3. Notice/ Order pertaining to sections other than section 73. 4. Appeal/ writ petition filed before Appellate Authority/ Appellate Tribunal/High Court/ Supreme Court not withdrawn 5. Others, please specify. [Signature] [Name of the Tax Officer] ......... [Designation].......... [Office Name] ........... [Contact Information]............ FORM GST SPL -08 [See rule 164(15)(b)(ii)] Undertaking submitted under rul....