The Rajasthan Goods and Services Tax (Amendment) Rules, 2017

GST – States – F.No.12(56)FD/Tax/2017-Pt-I-38 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 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 (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017. 2. Amendment of rule 10.- In sub-rule (4) of rule 10 of the Rajasthan Goods and Services Tax Rules, 2017, her

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pply of goods or services in violation of the provisions of the Act, or the rules made there under; or (c) violates the provisions of section 171 of the Act or the rules made there under. . 6. Amendment of rule 24.- In rule 24 of the said rules,- (i) in sub-rule (1), the existing second proviso shall be deleted; and (ii) after the existing sub-rule (3) and before the existing sub-rule (4), the following new sub-rule (3A) shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) with

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ble of Form GST CMP-04 appended to the said rules, the existing serial number 5 and the entries thereto shall be substituted by the following, namely:- 5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 9. Amendment of Form GST CMP-07.- In Form GST CMP-07 appended to the said rules, for the existing expression [See rule 6(5)(6)] , the expression [See rule shall be substituted. 10. Amendment of Form GST REG-12.- In Form CST REG-12 appended to the said rules, for the existing expression within 30 days , the expression within 9

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