GST – States – F.12(46)FD/Tax/2017-Pt-III-053 – Dated:- 19-6-2018 – 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 the Official Gazette. 2. Amendment of rule 58.- In rule 58 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referr
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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 further period not exceeding three clays. Explanation: The period of twenty four hours or, as the case may be, three days shall be counted from t
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