GST – States – F.No.12(46)/FD/Tax/2017-71 – Dated:- 27-7-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 27, 2017 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 (Fourth Amendment) Rules, 2017. (2) Provisions of,- (i) rule 5, 6, 7, 8 and 9 of these amendment rules shall be deemed to have come into force with effect from 01st July, 2017; (ii) rule 2 of these amendment rules shall be deemed to have come into force with effect from 22nd July, 2017; and (iii) rule 3 and 4 of these amendment rules shall come into force with immediate effect. 2. Amendment of rule 24.- In sub-rule (4) of rule 24 of the Rajasthan Goods and Services Tax Rules, 2
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46.- The existing third proviso of rule 46 of the said rules shall be substituted by the following, namely:- "Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:" 5. Amendment of rule 61.- The existing sub-rule (5) of rule 61 of the said rules shall be deemed to have been substituted, with effect from 01st July, 2017, by the following, namely,- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37
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where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. 6. Amendment of rule 83.- In second proviso of sub-rule (3) of rule 83 of the said rules, for the existing expression sub-section , the expression sub-rule shall be deemed to have been substituted, with effect from 01st July, 2017. 7. Amendment of rule 89.- In clause (E) of sub-rule (4) of rule 89 of the said rules, for the existing expression sub-section , the expression clause shall be deemed to have been substituted, with effect from 01st July, 2017. 8. Amendment in FORM GST TRAN-1.- In Table (a) of serial number 7 of FORM GST TRAN-1, appended to the said rules, for the existing expression HSN (at 6 digit level) , the expression HSN as applicable shall be deemed to have been substituted, with effect from 01st July, 2017. 9. Amendment in FORM GST TRAN-2,- In FORM GST TRAN
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