Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2017.
F.No.12(56)FD/Tax/2017-Pt-II-117 Dated:- 13-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: October 13, 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 (Ninth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect,
2. Amendment
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nt in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”
3. Insertion of new rule 46A.- After the existing rule 46 and before the existing rule 47 of the said rules, following new rule 46 A shall be inserted, namely:-
“46A, Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice
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opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.”
6. Amendment of Form GST CMP-02.- In Form GST CMP-02, appended to the said rules, for the existing expression “See rule 3 (2)” the expression “See rule 3 (3) and 3(3A)” shall be substituted.
7. Amendment of Form GSTR-1.- The existing serial number 6 and entries thereto including its table shall be substituted by the following, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN
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