Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018.
F.12(46)FD\/TAX\/2017-Pt-II-051 Dated:- 13-6-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
\nCOMMERCIAL TAXES DEPARTMENT
\nNOTIFICATION NO.F.12 (46) FD\/TAX\/2017- PT-II-54
\nJaipur, DATED 13-6-2018
\nIn 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:-
\nShort title and commencement
\n1. (1) These rules may be called the Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018.
\n(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
\nAmendment of rule 37
\n2. In sub-rule (1) of rule 37 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after the existing proviso, the <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rted rated supply of goods and services, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent, from the date of collection of the higher qmount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n column 3, against serial number 4, after the existing entry (10), the following new entries (11) and (12) shall be added, with effect from 01st July, 2017, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n case refund is claimed by supplier\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018.F.12(46)FD\/TAX\/2017-Pt-II-051 Dated:- 13-6-2018 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGSTGOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION NO.F.12 (46) FD\/TAX\/2017- PT-II-54 Jaipur, DATED 13-6-2018 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 … Continue reading “Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12436","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12436"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12436\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n Explanation: For the purposes of this sub-rule, the expressions,-
\n (a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
\n (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).".
\nAmendment of rule 95
\n5. The existing clause (a) of sub-rule (3) of rule 95 of the said rules shall be substituted by the following, with effect from 1st July, 2017, namely:-
\n "(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
\nAmendment of rule 97
\n6. In sub-rule (1) of rule 97 of the said rules, after the existing proviso, the following new proviso shall be inserted, namely:-
\n "Provided further that an amount equivalent to fifty per cent, of the amount of cess determined under sub-section (5) of sect<\/p>\n
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\n (c) the deposit of an amount equivalent to fifty per cent, of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifty per cent, of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable;
\n (d) imposition of penalty as specified under the Act; and
\n (e) cancellation of registration under the Act.
\nExplanation:- For the purpose of this sub-rule, the expression, "concerned State" means the State in respect of which the Authority passes an order".
\nAmendment of rule 138
\n9. In sub-rule<\/p>\n
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\n "(11) Sales Tax practitioner under existing law for a period of not less than five years . .
\n (12) tax return preparer under existing law for a period of not less than five years" and
\n (b) after the "Consent" and before the "Verification", the following shall be inserted, with effect from 01st July, 2017, namely:-
\n "(11) Sales Tax practitioner under existing law for a period of not less than five years
\n (12) tax return preparer under existing law for a period of not less than five years";
\n (b) after the "Consent", the following shall be inserted, namely:-
\n "Declaration
\n I hereby declare that:
\n (i) I am a citizen of India;
\n (ii) I am a person of sound mind;
\n (iii) I have not been adjudicated as an insolvent; and
\n (iv) I have not been convicted by a compete<\/p>\n
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\n\tDetails of invoices of inward supplies in case
\n\trefund is claimed by recipient
\nTax paid
\nGSTIN of
\n\tthe supplier
\nNo.
\nDate
\nTaxable
\n\tValue
\nIntegrated
\n\tTax
\nCentral
\n\tTax
\nState Tax\/
\n\tUnion Territory
\n\tTax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\nAmendment of Form GST RFD-01A.-
\n13. In Form GST RFD-01A, in Annexure-1,-(a) for the existing Statement-IA, the following shall be substituted, namely:-
\n"Statement 1A
\n[see rule 89(2)(h)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\nSl. No.
\nDetails of
\n\tinvoices of
\n\tinward supplies
\n\treceived
\nTax paid
\n\ton inward
\n\tsupplies
\nDetails of
\n\tinvoices of
\n\toutward supplies
\n\tissued
\nTax paid
\n\ton outward
\n\tsupplies
\nGSTIN of
\n\tthe
\n\tsupplier
\nNo.
\nDate
\nTaxable
\n\tValue
\nIntegrated
\n\tTax
\nCentral
\n\tTax
\nState Tax
\n\t\/Union territory
\n\tTax
\nNo.
\nDate
\nTaxable
\n\tValue
\nIntegrated
\n\tTax
\nCentral
\n\tTax
\nState Tax
\n\t\/Union territory
\n\tTax
\n1
\n2\n<\/p>\n
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