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Rajasthan Goods and Services Tax (Twelfth Amendment) Rules 2017

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Amendment of Rules in the Rajasthan Goods and Services Tax Act, 2017

Government of Rajasthan issued notification dated November 15, 2017 regarding Rajasthan Goods and Services Tax (Twelfth Amendment) Rules, 2017 and details as follows.

In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services

Tax Act, 2017 (Act No. 9 of 2017) the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely-

1.Short title and commencement.-

(1) These rules may be called the Rajasthan Goods and Services Tax (Twelfth Amendment)          Rules, 2017.

(2) They shall come into force with immediate effect.

2.Amendment of rule 43:

After the existing sub-rule (2) of rule 43 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to us the said rules. the following explanation shall be added, namely:—

Explanation :

For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate Value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017- integrated Tax (Rate), dated the 27″‘ October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.”.

3.Amendment of rule 54

In sub-rule (2) of rule 54 of the said rules, for the existing expression “supplier shall issue”, the expression “supplier may issue” shall be substituted.

4.Insertion of new rule 97A

After the existing rule 97 and before the existing rule 98 of the said rules, the following new rule 97A shall be inserted, namely:-

“97A. Manual filing and processing:

Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply,declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules”.

5.Insertion of new rule 107A.-

After the existing rule 107 and before the existing rule l08 of the said rules, the following new rule l07A shall be inserted, namely:

97A. Manual filing and processing.- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed‘ herein, any reference to electronic filing of an application. intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common penal shall, in respect of that process or procedure. include manual filing of the said application, intimation, reply, declaration, statement or issuance ofthe said notice, order or certificate in such Forms as appended to these rules”.

6.Insertion of new FORM GST RFD-01 A.-

After the existing FORM GST RFD-01 and before the existing form FORM GST RFD -02, the following new forms FORM GST RFD-01 A and FORM GST RFD—01 B shall be inserted

Source: Govt.of Rajasthan Rajasthan-GST-Rules-2017.pdf (53 downloads)

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