Author: admin_gst

Constitution of Appellate Authority for Advance Ruling.
Section 99
GST – States
ADVANCE RULING
Rajasthan Goods and Services Tax Act, 2017
Constitution of Appellate Authority for Advance Ruling.
99. The Government shall, by notification, constitute an Authority to be known as Rajasthan Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority consisting of-
(i) the Chief Commissione

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Procedure on receipt of application.
Section 98
GST – States
ADVANCE RULING
Rajasthan Goods and Services Tax Act, 2017
Procedure on receipt of application.-
98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer.
(2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, ei

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ther material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application.
(5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
(6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.
(7) A copy of the advance ruling pronounc

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Application for advance ruling.
Section 97
GST – States
ADVANCE RULING
Rajasthan Goods and Services Tax Act, 2017
Application for advance ruling.
97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought under this Act, shall be in respect of, –

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Constitution of Authority for Advance Ruling.
Section 96
GST – States
ADVANCE RULING
Rajasthan Goods and Services Tax Act, 2017
Constitution of Authority for Advance Ruling.
96. (1) The Government shall, by notification, constitute an Authority to be known as the Rajasthan Authority for Advance Ruling:
Provided that the Government may, on the recommendation of the Council, notify any Authority located in another State to act as the Authority for the State.
(2) The Authority sh

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Definitions.
Section 95
GST – States
ADVANCE RULING
Rajasthan Goods and Services Tax Act, 2017
CHAPTER XVII
ADVANCE RULING
Definitions.
In this Chapter, unless the context otherwise requires,-
(a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or

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Liability in other cases.
Section 94
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
Liability in other cases.
94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business-
(a) the tax, interest or penalty payable under this Act by such firm, association or family upto the date of such discontinuance may be determined as if no such discontinuance had taken place; and
(b) every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, jointly and severally, be liable for the paymen

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before its reconstitution.
(3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as reference to dissolution or to partition.
Explanation.- For the purposes of this Chapter,-
(i) a “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (Central Act No. 6 of 2009), shall also be considered as a firm;
(ii) “court” means the District Court, High Court or Supreme Court.

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Special provisions regarding liability to pay tax, interest or penalty in certain cases.
Section 93
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
Special provisions regarding liability to pay tax, interest or penalty in certain cases.
93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (Central Act No. 31 of 2016), where a person, liable to pay tax, interest or penalty under this Act, dies, then-
(a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and
(b) if t

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f persons is partitioned amongst the various members or groups of members, then, each member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act upto the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition.
(3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (Central Act No. 31 of 2016), where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then, every person who was a partner shall, jointly and severally, be liable to pay the tax, interest or penalty due from the f

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Liability of Court of Wards, etc.
Section 92
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
Liability of Court of Wards, etc.
92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever b

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Liability of guardians, trustees, etc.
Section 91
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
Liability of guardians, trustees, etc.
91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be le

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Liability of partners of firm to pay tax.
Section 90
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
Liability of partners of firm to pay tax.
90. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment:
Provided that where

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Liability of directors of private company.
Section 89
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
Liability of directors of private company.-
89. (1) Notwithstanding anything contained in the Companies Act, 2013 (Central Act No. 18 of 2013), where any tax, interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered, then, every person who was a director of the private company during such period shall, jointly and severally, be liable for the payment of such tax, interest or penalty unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part

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Liability in case of company in liquidation.
Section 88
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
Liability in case of company in liquidation.-
88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereafter in this section referred to as the “liquidator”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner.
(2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appoint

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Liability in case of amalgamation or merger of companies.
Section 87
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
Liability in case of amalgamation or merger of companies.
87. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have supplied or received any

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Liability of agent and principal.
Section 86
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
Liability of agent and principal.
86. Where an ag

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Liability in case of transfer of business.
Section 85
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
Liability in case of transfer of business.
85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is

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Continuation and validation of certain recovery proceedings.
Section 84
GST – States
DEMANDS AND RECOVERY
Rajasthan Goods and Services Tax Act, 2017
Continuation and validation of certain recovery proceedings.-
84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as “Government dues”), is served upon any taxable person or any other person and any appeal or revision application is filed or any other proceedings is initiated in respect of such Government dues, then-
(a) where such Government dues are enhanced in such appeal, revision or other proceedings, the Commissioner shall serve upon the taxable person or any other perso

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Provisional attachment to protect revenue in certain cases.
Section 83
GST – States
DEMANDS AND RECOVERY
Rajasthan Goods and Services Tax Act, 2017
Provisional attachment to protect revenue in certain cases.-
83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to d

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Tax to be first charge on property.
Section 82
GST – States
DEMANDS AND RECOVERY
Rajasthan Goods and Services Tax Act, 2017
Tax to be first charge on property.
82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016(Central Act No. 31 of 2016), any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to th

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Transfer of property to be void in certain cases.
Section 81
GST – States
DEMANDS AND RECOVERY
Rajasthan Goods and Services Tax Act, 2017
Transfer of property to be void in certain cases.
81. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in favour of any other person with the intentio

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Payment of tax and other amount in instalments.
Section 80
GST – States
DEMANDS AND RECOVERY
Rajasthan Goods and Services Tax Act, 2017
Payment of tax and other amount in instalments.
80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly instalmen

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Recovery of tax.
Section 79
GST – States
DEMANDS AND RECOVERY
Rajasthan Goods and Services Tax Act, 2017
Recovery of tax.
79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:-
(a) the proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other specified officer;
(b) the proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the proper officer or such other specified officer;
(c) (i) the proper officer may, by a notice in writing, require any other person from whom money is due or may become due to s

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ance thereof to the Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow;
(iv) the officer issuing a notice under sub-clause (i) may, at any time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice;
(v) any person making any payment in compliance with a notice issued under sub-clause (i) shall be deemed to have made the payment under the authority of the person in default and such payment being credited to the Government shall be deemed to constitute a good and sufficient discharge of the liability of such person to the person in default to the extent of the amount specified in the receipt;
(vi) any person discharging any liability to the person in default after service on him of the notice issued under sub-clause (i) shall be personally liable to the Government to the extent of the liability discharged or to the

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t payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;
(e) the proper officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business or to any officer authorised by the Government and the said Collector or the said officer, on receipt of such certificate, shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue;
(f) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974), the proper officer may file an application to the appropriate

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Initiation of recovery proceedings.
Section 78
GST – States
DEMANDS AND RECOVERY
Rajasthan Goods and Services Tax Act, 2017
Initiation of recovery proceedings.
78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated:
Provided that where the proper officer considers it expedient in the interest

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Tax wrongfully collected and paid to Central Government or State Government.
Section 77
GST – States
DEMANDS AND RECOVERY
Rajasthan Goods and Services Tax Act, 2017
Tax wrongfully collected and paid to Central Government or State Government.
77. (1) A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid i

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Tax collected but not paid to Government.
Section 76
GST – States
DEMANDS AND RECOVERY
Rajasthan Goods and Services Tax Act, 2017
Tax collected but not paid to Government.-
76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or in any other provisions of this Act or the rules made thereunder or any other law for the time being in force, every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Government, shall forthwith pay the said amount to the Government, irrespective of whether the supplies in respect of which such amount was collected are taxabl

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ection (1) shall in addition to paying the amount referred to in sub-section (1) or sub-section (3) also be liable to pay interest thereon at the rate specified under section 50 from the date such amount was collected by him to the date such amount is paid by him to the Government.
(5) An opportunity of hearing shall be granted where a request is received in writing from the person to whom the notice was issued to show cause.
(6) The proper officer shall issue an order within one year from the date of issue of the notice.
(7) Where the issuance of order is stayed by an order of the court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of one year.
(8) The proper officer, in his order, shall set o

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General provisions relating to determination of tax.
Section 75
GST – States
DEMANDS AND RECOVERY
Rajasthan Goods and Services Tax Act, 2017
General provisions relating to determination of tax.
75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74, as the case may be.
(2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful misstatement or suppression of fact

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le with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing:
Provided that no such adjournment shall be granted for more than three times to a person during the proceedings.
(6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision.
(7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.
(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified accordingly, taking

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te Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub-section (10) of section 73 or sub-section (10) of section 74 where proceedings are initiated by way of issue of a show cause notice under the said sections.
(12) Notwithstanding anything contained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of inte

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