GST – States – F.No.12(46)FD/Tax/2017-Pt-II-87 – Dated:- 15-9-2017 – 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) afte
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llowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted; 3. In the principal rules, after rule 120, the following rule shall be inserted, namely:- 120A. 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
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(ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation-For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the notification No. F.Pt.-II-86 dated 15.09.2017 published in the Gazette, 6. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, for the words, figures and brackets Section 140(1) and Section 140 (4) (a) , the words, figures, brackets and letter Section 140(1), Section 140 (4) (a) and Section 140(9) shall be substituted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word invoices , the words, bracke
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