Rajasthan Goods and Services Tax (Amendment) Rules, 2020
No: F.12(46)FD/Tax/2017-Pt. V-116 Dated: Jan, 08 2020
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: January 08, 2020
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. (1) These rules may be called the Rajasthan Goods and Services Tax (Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Rajasthan Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,-
(a) in sub-rule (1A), with, effect from the 31st December 2019, for the figures, letters and word “31st December, 2019-’, the figures, letters and word ‘-31st March, 2020” shall be substituted;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word “31st Januaryj 2020”, the figures, letters and word “30th April, 2020” shall be substituted.
3. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:-
[F. 12(46)FD/Tax/2017-Pt. V-116]
By Order of the Governor,
(Onkar Mal Rajotiya)
Joint Secretary to the Government