Author: admin_gst

Repeal and saving.

Repeal and saving.
Section 174
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Repeal and saving.
174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,
(i) the Rajasthan Value Added Tax Act, 2003(Act No. 4 of 2003), except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution;
(ii) the Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957);
(iii) the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988);
(iv) the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996);
(v) the Rajasthan Tax on Luxuries (Tobacco an

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incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts:
Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or
(d) affect any tax, surcharge, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any

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Amendment of certain Acts.

Amendment of certain Acts.
Section 173
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Amendment of certain Acts.
173. Save as otherwise provided in this Act, on and from the date of commencement of this Act,-
(i) in the Rajasthan Panchayati Raj Act, 1994 (Act No. 13 of 1994), for the existing clause (b) of sub-section (1) of the section 65, the following shall be substituted, namely:-
“(b) a tax on entertainments and amusements;”;
(ii) in the Rajasthan M

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Removal of difficulties.

Removal of difficulties.
Section 172
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Removal of difficulties.
172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedi

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Anti-profiteering measure.

Anti-profiteering measure.
Section 171
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Anti-profiteering measure.
171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.
(2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under

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Rounding off of tax, etc.

Rounding off of tax, etc.
Section 170
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Rounding off of tax, etc.
170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased

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Service of notice in certain circumstances.

Service of notice in certain circumstances.
Section 169
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Service of notice in certain circumstances.
169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:-
(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorized representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family re

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of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.
(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).
(3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.

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Power to issue instructions or directions.

Power to issue instructions or directions.
Section 168
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Power to issue instructions or directions.
168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementat

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Delegation of powers.

Delegation of powers.
Section 167
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Delegation of powers.
167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.
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Statute, statutory provisions legislation, law, enactme

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Laying of rules, regulations and notifications.

Laying of rules, regulations and notifications.
Section 166
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Laying of rules, regulations and notifications.
166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before the State Legislature, while it is in session, for a total period of thirty days which may be

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Power of Government to make rules.

Power of Government to make rules.
Section 164
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Power of Government to make rules.
164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, pre

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Rectification of errors apparent on the face of record.

Rectification of errors apparent on the face of record.
Section 161
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Rectification of errors apparent on the face of record.
161. Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the Central Goods and

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Assessment proceedings, etc. not to be invalid on certain grounds.

Assessment proceedings, etc. not to be invalid on certain grounds.
Section 160
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Assessment proceedings, etc. not to be invalid on certain grounds.
160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the pro

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Publication of information in respect of persons in certain cases.

Publication of information in respect of persons in certain cases.
Section 159
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Publication of information in respect of persons in certain cases.
159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution under

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Disclosure of information by a public servant.

Disclosure of information by a public servant.
Section 158
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Disclosure of information by a public servant.
158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed.
(2) Notwithstanding anything contained in the Indian Evidence Act, 1872 (Central Act No. 1 of 1872), no court shall, save as otherwise provided in sub-section (3), require a

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(c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or
(d) any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or
(e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or
(f) any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any office

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actising chartered accountant, a practising company secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or
(j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or
(k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and
(l) any information relating

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Protection of action taken under this Act.

Protection of action taken under this Act.
Section 157
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Protection of action taken under this Act.
157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or th

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Taking assistance from an expert.

Taking assistance from an expert.
Section 153
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Taking assistance from an expert.
153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
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Statute, statutory provisions legislation, law, enactment, A

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Bar on disclosure of information.

Bar on disclosure of information.
Section 152
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Bar on disclosure of information.
152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as ref

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Power to collect statistics.

Power to collect statistics.
Section 151
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Power to collect statistics.
151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act.
(2) Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may call upon the concerned pers

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Obligation to furnish information return.

Obligation to furnish information return.
Section 150
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Obligation to furnish information return.
150. (1) Any person, being-
(a) a taxable person; or
(b) a local authority or other public body or association; or
(c) any authority of the State Government responsible for the collection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty; or
(d) an income tax authority appointed under the provisions of the Income-tax Act, 1961 (Central Act No. 43 of 1961); or
(e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of I

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nd Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (Central Act No. 30 of 2013); or
(k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (Central Act No. 42 of 1956); or
(l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (Central Act No. 22 of 1996); or
(m) an officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of India Act, 1934 (Central Act No. 2 of 1934); or
(n) the Goods and Services Tax Network, a company registered under the Companies Act, 2013(Central Act No. 18 of 2013); or
(o) a person to whom a Unique Identity Number has been granted under

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e the Commissioner, or an officer authorised by him in this behalf, considers that the information furnished in the information return is defective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within the said period of thirty days or, the further period so allowed, then, notwithstanding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and the provisions of this Act shall apply.
(3) Whe

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