The Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2018.
F.12(46)FD/Tax/2017-Pt-III-053 Dated:- 19-6-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 19, 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 (Sixth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in t
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porter:
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.”.
3. Amendment of rule 138C.- In rule 138C of the said rules,-
(i) in sub-rule (1), for the existing punctuation mark “.”, appearing at the end, the punctuation mark “:” shall be substituted; and
(ii) in sub-rule (1), so amended, the following new proviso shall be added, namely:-
“Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM GST EWB-03, for a furt
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