The Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017.
F.No.12(46)\/FD\/Tax\/2017-Pt-II-75 Dated:- 17-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJAIPUR, dated: August 17, 2017
\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:
\n1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
\n2. Amendment of rule 3.- in sub-rule (4) of rule 3 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, for the existing expression “sixty days”, the expre<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ny extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f members of the Authority for Advance Ruling.- The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Gender = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Common Portal is required to be signed electronically or through any other mode as specified by the Government. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017.F.No.12(46)\/FD\/Tax\/2017-Pt-II-75 Dated:- 17-8-2017 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGSTGOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: August 17, 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 … Continue reading “The Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017.”<\/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-7419","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7419","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=7419"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7419\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. Amendment of rule 61.- In sub-rule (5) of rule 61 of the said rules, with effect from 1st day of July, 2017, for the existing expression “specify that”, the expression “specify the manner and conditions subject to which the” shall be substituted.
\n6. Amendment of rule 87.- In rule 87 of the said rule,-
\n(a) in sub-rule (2),-
\n(i) for the existing punctuation mark “.” appearing at the end, the punctuation mark “:” shall be substituted; and
\n(ii) the following provisos shall be added, namely:-
\n“Provided that the, challan in Form GST generated at the common portal shall be valid for a period of fifteen days.
\nProvided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Good<\/p>\n
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\n8. Amendment of Form GST REG-01.- under the heading 'Instructions for submission of Application for Registration' of Form GST REG-01, appended to the said rules, after the existing serial number 15, the following new serial number 16 and entries thereto shall be added, namely:-
\n“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”
\n9. Substitution of Form GST REG-13.- With effect from 22nd June, 2017, the existing Form GST REG-13 shall be substituted by the following, namely:-
\n“FORM GST REG-13
\n[See Rule 17]
\nApplication\/Form for grant of Unique Identity Number (UIN) to UN Bodies\/Embassies\/others
\nState\/UT- District-
\nPART A
\n(i)
\nName of the Entity
\n(ii)
\nPermanent Accoutnt Number (PAN) of entity [Not applicable for entities Specified in clause (a) o<\/p>\n
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\nMobile Number
\nEmail Address
\nTelephone No.
\nDesignation\/Status
\nDirector Identification Number (if any)
\nPAN [Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act].
\nAadhaar Number [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
\nAre you a citizen of India?
\nYes\/No
\nPassport No. (in case of foreigners)
\nResidential Address
\nBuilding No.\/Flat No.
\nFloor No.
\nName of the Premises\/Building
\nRoad\/Street
\nTown\/City\/Village
\nDistrict
\nBlock\/Taluka
\nState
\nPIN Code
\n8.
\nBank Account Detials (add more if required)
\nAccount Number
\nType of
\nAccount
\nIFSC
\nBank Name
\nBranch Address
\n9.
\nDocuments Uploaded
\nThe authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution\/power of attorney, authorizing the applicant to represent the entity.
\nOR
\nThe proper officer who has collected the documentary evidence from<\/p>\n
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\n• The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
\n• PAN\/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
\n(10) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
\n(i) in item (a), for the word, figures and brackets “and 140(6)”, the figures, brackets and word “,140 (6) and 140 (7)” shall be substituted;
\n(ii) in item (b),-
\n (a) after the word, figures and brackets, “section 140 (5)”, the words, figures and brackets “and section 140 (7)” shall be inserted;
\n (b) for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted;
\n (c) in the heading of column 8, after th<\/p>\n
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