Rajasthan Goods and Services Tax (Removal of Difficulties) Order, 2018

Dec 18, 2018 | by Avantis RegTech Legal Research Team


Section 44 of the Rajasthan Goods and Services Tax Act, 2017 provides that every registered person, other than an Input Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.

Hence, for the purpose of furnishing of the annual return electronically for every financial year, the Central Government has developed an electronic system which is at the advanced stage and is likely to be made operational by January 31, 2019 and so the annual return for the period from July 01, 2017 to March 31, 2018 could not be furnished by the registered persons.

Therefore the State Government of Rajasthan, on recommendations of the GST Council, has passed the Rajasthan Goods and Services Tax (Removal of Difficulties) Order, 2018 to insert the following Explanation in Section 44(2) of the Rajasthan Goods and Services Tax Act, 2017:

“Explanation.—For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.”.

[Order No. F. 12(46)FD/Tax/2017-pt-III-132]

URL: http://finance.rajasthan.gov.in/PDFDOCS/TAX/GST/F-GST-7863-13122018.pdf


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