Rajasthan Goods and Services Tax (Second Amendment) Rules, 2025

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....f 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Rajasthan Goods and Services Tax (Second Amendment) Rules, 2025.     (2) They shall come into force with effect from 27th March, 2025 2. In the Rajasthan Goods and Servic....

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....in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - "Provided further that where the notice or statement or order mentioned in sub-section(1) of section 128A of the Act 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, the applicant instead of wi....