The Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2017.
F.No.12(46)FD/Tax/2017-Pt-II-87 Dated:- 15-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: September 15, 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) These rules may be called the Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these Jules, they shall come into force with immediate effect.
2. In the Rajasthan Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Notwithstanding anything contained in sub-ru
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0A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once. and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:-
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
Provided further that where handicraft g
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r the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans3 besides availing credit in table 7A under the heading “inputs.”;
7. In the principal rules, with effect from the 1st day of July, 2017, in “FORM GSTR-4”, in Serial No. 8, in entry 8B (2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted;
8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-01”, after Note 4, the following Note shall be inserted, namely:-
“5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import.”
[F.12(46)FD/Tax/2017-Pt.-II-87]
By Order of the Governor
(Shankar Lal Kumawat)
Joint Secretary
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