GST – States – F. 2 (36) Vidhi/2/2018 – Dated:- 4-10-2018 – LAW (LEGISLATIVE DRAFTING) DEPARTMENT (GROUP-II) NOTIFICATION Jaipur, October 04, 2018 No. F. 2 (36) Vidhi/2/2018 .- In pursuance of clause (3) of article 348 of the Constitution of India, the Governor is pleased to authorise the publication in the Rajasthan Gazette of the following translation in the English Language of Rajasthan Maal aur Seva Kar (Sanshodhan) Adhiniyam, 2018 (2018 Ka Adhiniyam Sankhyank 23) :- (Authorised English Translation) THE RAJASTHAN GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (Act No. 23 of 2018) [Received the assent of the Governor on the 1st day of October, 2018] An Act to amend the Rajasthan Goods and Services Tax Act, 2017. Be it enacted by the Rajasthan State Legislature in the Sixty-ninth Year of the Republic of India, as follows:- 1. Short title and commencement.- (1) This Act may be called the Rajasthan Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwise provided, the provisi
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he following sub-clause shall be substituted, namely:- (h) activities of a race club including by way of totalisator or a licence to book maker or activities of a licensed book maker in such club; and ; (d) the existing clause (18) shall be deleted; (e) in clause (35), for the existing expression clause (c) , the expression clause (b) shall be substituted; (f) in sub-clause (f) of clause (69), after the existing expression article 371 and before the existing expression "of the Constitution", the expression and article 371J shall be inserted; and (g) in clause (102), the following Explanation shall be added, namely:- "Explanation.-For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities;". 3. Amendment of section 7, Rajasthan Act No. 9 of 2017.- In section 7 of the principal Act, with effect from the 1st day of July, 2017,- (a) in sub-section (1) – (i) in clause (b), after the existin
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an Act No. 9 of 2017.- In section 9 of the principal Act, for sub-section (4), the following sub-section shall be substituted, namely:- (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. . 5. Amendment of section 10, Rajasthan Act No. 9 of 2017.- In section 10 of the principal Act,- (a) in sub-section (1) – (i) for the existing expression in lieu of the tax payable by him, an amount calculated at such rate , the expression in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate s
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t, the existing expression "sub-section (1) of" shall be deleted. 7. Amendment of section 13, Rajasthan Act No. 9 of 2017.- In sub-section (2) of section 13 of the principal Act, the existing expression "sub-section (2) of" occurring in clauses (a) and (b) shall be deleted. 8. Amendment of section 16, Rajasthan Act No. 9 of 2017.- In sub-section (2) of section 16 of the principal Act,- (a) in clause (b), for the existing explanation, the following explanation shall be substituted, namely:- Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii) where the services are provided by the supplier to any
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of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehi
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bligatory for an employer to provide the same to its employees under any law for the time being in force. . 10. Amendment of section 20, Rajasthan Act No. 9 of 2017.- In clause (c) of explanation to section 20 of the principal Act, for the existing expression under entry 84 , the expression under entries 84 and 92A shall be substituted. 11. Amendment of section 22, Rajasthan Act No. 9 of 2017.- In section 22 of the principal Act,- (a) in proviso to sub-section (1), for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and after the proviso so amended, the following proviso shall be added, namely:- Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceed
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ovided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State."; and (b) for the existing proviso to sub-section (2), the following proviso shall be substituted, namely:- "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.". 14. Amendment of section 29, Rajasthan Act No. 9 of 2017.- In section 29 of the principal Act,- (a) in heading, after the existing word Cancellation and before the word "of", the expression or suspension shall be inserted; (b) in clause (c) of sub-section (1), for the existing punctuation mark ".", the punctuation mark &q
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e substituted; and (ii) for the existing expression a credit note , the expression one or more credit notes for supplies made in a financial year shall be substituted; and (b) in sub-section (3),- (i) for the existing expression Where a tax invoice has , the expression Where one or more tax invoices have shall be substituted; and (ii) for the existing expression a debit note , the expression one or more debit notes for supplies made in a financial year shall be substituted. 16. Amendment of section 35, Rajasthan Act No. 9 of 2017.- In sub-section (5) of section 35 of the principal Act, for the existing punctuation mark ".", the punctuation mark ":" shall be substituted and after the sub-section (5) so amended, the following proviso shall be added, namely:- Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptrolle
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uch conditions and safeguards as may be specified therein. ; (b) in sub-section (7), for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and after the sub-section (7) so amended, the following proviso shall be added, namely:- Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein. ; and (c) in sub-section (9),- (i) for the existing expression "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the expression "in such form and manner as may be prescribed" shall be substituted; and (ii) in proviso, for the existing expression the end of the finan
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t tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the p
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n section 49 of the principal Act,- (a) in sub-section (2), for the existing expression section 41 , the expression section 41 or section 43A shall be substituted; and (b) in sub-section (5),- (i) in clause (c), for the existing punctuation mark ";", the punctuation mark ":" shall be substituted and after the clause (c) so amended, the following proviso shall be added, namely:- Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax; ; and (ii) in clause (d), for the existing punctuation mark ";", the punctuation mark ":" shall be substituted and after the clause (d) so amended, the following proviso shall be added, namely:- Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the i
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account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax. . 22. Amendment of section 52, Rajasthan Act No. 9 of 2017.- In sub-section (9) of section 52 of the principal Act, for the existing expression section 37 , the expression section 37 or section 39 shall be substituted. 23. Amendment of section 54, Rajasthan Act No. 9 of 2017.- In section 54 of the principal Act,- (a) in clause (a) of sub-section (8), for the existing expressions on zero-rated supplies and "such zero-rated supplies", the expressions "on export" and "such exports" shall respectively be substituted; and (b) in clause (2) of the Explanation,- (i) in item (i) of sub-clause (c), after the existing expression foreign exchange and before the existing expression ", where the supply", the expression or in Indian rupees wherever permitted by the Reserve Bank of India shall be inserted; and (ii) for existing sub-clau
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ndment of section 112, Rajasthan Act No. 9 of 2017.- In clause (b) of sub-section (8) of section 112 of the principal Act, after the existing expression arising from the said order, and before the existing expression "in relation to", the expression subject to a maximum of fifty crore rupees shall be inserted. 27. Amendment of section 129, Rajasthan Act No. 9 of 2017.- In sub-section (6) of section 129 of the principal Act, for the existing expression seven days wherever occurring, the expression fourteen days shall be substituted. 28. Amendment of section 143, Rajasthan Act No. 9 of 2017.- In proviso to clause (b) of sub-section (1) of section 143 of the principal Act, for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and after the proviso so amended, the following proviso shall be added, namely:- Provided further that the period of one year and three years may, on sufficient cause being shown, be ex
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