The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2018
F.12(46)FD/Tax/2017-Pt.-II-206 Dated:- 23-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: March 23, 2018
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 (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into f
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or are returned to the principal:
Provided further that the challan endorsed by the job-worker may be further endorsed by another job-worker, indicating there in the quantity and description of goods where the goods are sent by one job-worker to another or are returned to the principal”.
3. Substitution of rule 125.- The existing rule 125 of the said rules shall be substituted by the following, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”.
4. Amendment of rule 127.- In clause (iv) of rule 127 of the said rules, after the existing expression “to furnish a performance report to the Council b
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ns to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.”.
7. Substitution of rule 134,- The existing rule 134 of the said rules shall be substituted by the following, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”.
8. Amendment of rule 137.- Tn cla
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