GST – States – F.12(46)FD/TAX/2017-Pt-II-051 – Dated:- 13-6-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION NO.F.12 (46) FD/TAX/2017- PT-II-54 Jaipur, DATED 13-6-2018 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:- Short title and commencement 1. (1) These rules may be called the Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. Amendment of rule 37 2. In sub-rule (1) of rule 37 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after the existing proviso, the following new proviso shall be inserted, namely:- "Provided further that the value of supplies on account of any amount added
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edit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).". Amendment of rule 95 5. The existing clause (a) of sub-rule (3) of rule 95 of the said rules shall be substituted by the following, with effect from 1st July, 2017, namely:- "(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;"; Amendment of rule 97 6. In sub-rule (1) of rule 97 of the said rules, after the existing proviso, the following new proviso shall be inserted, namely:- "Provided further that an amount equivalent to fifty per cent, of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act No. 15 of 2017), shall be deposited in the Fund,&quo
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t till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be; (c) the deposit of an amount equivalent to fifty per cent, of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifty per cent, of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable; (d) imposition of penalty as specified under the Act; and (e) cancellation of registration under the Act. Explanation:- For the purpose of this sub-rule, the expression, "concerned State" means the State in respect of which the Authority passes an order". Amendment of rule 138 9. In sub-rule (14) of rule 138 of the said rules,- (i) in clause (m), for the existing expression"; and", the punctuation mark";" shall be substituted; (ii) in clause (n), for
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under existing law for a period of not less than five years . . (12) tax return preparer under existing law for a period of not less than five years" and (b) after the "Consent" and before the "Verification", the following shall be inserted, with effect from 01st July, 2017, namely:- "(11) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under existing law for a period of not less than five years"; (b) after the "Consent", the following shall be inserted, namely:- "Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated as an insolvent; and (iv) I have not been convicted by a competent court. "; Amendment of Form GST-RFD-01.- 12. In Form GST-RFD-01, in Annexure-1,-(a) for the existing Statement-1 A, the following shall be substituted, namely:- Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulat
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1,-(a) for the existing Statement-IA, the following shall be substituted, namely:- "Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (b) for Statement 5B, the following Statement shall be substituted, namely:- "Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs.) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value I
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