Amendments to notification no. F.17(228)ACCT/GST/2023/Rajkaj Ref. No. 13924982. dated 03.03.2025

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.... of Section 4, sub-section (1) and (3) of Section 5 read with clause (91) of section 2 of the Rajasthan Goods and Services Tax Act. 2017 and the rules framed thereunder. I. Kumar Pal Gautam, Chief Commissioner of State Tax. Rajasthan. hereby make the following amendments to notification no. F.17(228)ACCT/GST/2023/Rajkaj Ref. No. 13924982. dated 03.03.2025. with immediate effect. namely .:- In S....

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....d more than Rs. Five Crore. adjudication proceedings shall be initiated only after the prior approval of the concerned Additional Commissioner of State Tax. (ii) The existing entry no. 33 shall be substituted by the following. namely :- 33 Section   Rule 74   88D(3) and 142 Determination of tax. pertaining to the period upto Financial Year 2023-24. not paid or ....

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....bsp; Rule 74A   88D(3) and 142 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason pertaining to Financial Year 2024-25 onward. Additional /Joint/ Deputy Assistant Commissioner of State Tax 1. Territorial Jurisdiction of the concerned Zone/Circle Ward: or 2. Whole area of the State of Rajast....