Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2018

Jun 21, 2018 | by Avantis RegTech Legal Research Team


The State Government of Rajasthan, vide notification dated June 19, 2018, has made the Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2018 to further amend the Rajasthan Goods and Services Tax Rules, 2017.

In the Rajasthan Goods and Services Tax Rules, 2017, -

(i)                    in Rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:

“(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter: Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.”;

(ii)                  in Rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:

“Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.”;

(iii)                in Rule 142(5), after the words and figures “of section 76”, the words and figures “or section 129 or section 130” shall be inserted;

(iv)                after FORM GST ENR-01, FORM GST ENR-02: Application for obtaining unique common enrolment number shall be inserted.

These Amendment Rules shall come into force on the date of their publication in the Official Gazette, that is June 19, 2018.

[F.12(46)FD/Tax/2017-pt-III-53]

URL: http://www.finance.rajasthan.gov.in/PDFDOCS/TAX/GST/F-GST-7596-19062018.pdf


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