Rajasthan Goods and Services Tax (Amendment) Rules, 2019

Jan 31, 2019 | by Avantis RegTech Legal Research Team


The State Government of Rajasthan on January 29, 2019 has published Rajasthan Goods and Services Tax (Amendment) Rules, 2019 to make certain amendments in the Rajasthan Goods and Services Tax Rules, 2017.

Some of the major amendments in the Rajasthan Goods and Services Tax Rules, 2017 are as under:

·         In Chapter-II, in the heading the words “Composition Levy” shall be substituted instead of the words “Composition Rules”.

·         In rule 8 which specifies procedure regarding application for registration, in sub rule (1):

a)      the first proviso which specifies that SEZ shall make separate application for registration for units located outside SEZ shall be omitted;

b)      In the second proviso which specifies that Input Service Distributor shall make a separate application for registration, for the words “Provided further”, the word “Provided” shall be substituted.

·         Rule 11 which specifies the procedure for Separate registration for multiple business verticals within a State or a Union territory shall be substituted by Separate registration for multiple places of business within a State or a Union territory.

·         In rule 42 and Rule 43 after the words and figures “Entry 84” the words and figures “Entry 92A” shall be inserted and in Clause (a) in the Explanation of Sub-rule (2) of rule 42 shall be omitted.

·         In Rule 53 which specifies the provisions regarding Revised tax invoice and credit or debit notes:

o   In sub-rule (1), after the words and figures “section 31”, the words and figures “and credit or debit notes referred to in section 34” shall be omitted;

o   In sub-rule (1) clause (c) and clause (i) shall be omitted;

o   After sub-rule (1), the following sub-rule shall be inserted:

“(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:

a)      name, address and Goods and Services Tax Identification Number of the supplier;

b)      nature of the document;

c)       a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

d)      date of issue of the document;

e)      name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;

f)       name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;

g)      serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply;

h)      value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and

i)        signature or digital signature of the supplier or his authorised representative.”

 

·         In Rule 80 which specifies procedure for furnishing Annual Return, in sub-rule (3), after the words “Every registered person”, the words, brackets and figures “other than those referred to in the proviso to sub-section (5) of section 35,” shall be inserted.

·         In Rule 83 which specifies the Provisions relating to a goods and services tax practitioner:

a)      In sub-rule (1), in clause (a), for the words “Central Board of Excise” the words “Central Board of Indirect Taxes” shall be substituted;

b)      In sub-rule (3), in the second proviso, for the words “eighteen months”, the words “thirty months” shall be substituted;

c)       Sub-rule (8) shall be substituted

·         In Rule 91 which specifies the provisions for Grant of provisional refund:

a)      In sub-rule(2), the following proviso shall be inserted, namely:

“Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”;

b)      In sub-rule (3), the following proviso shall be inserted, namely:

“Provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.”

·         In Rule 92 which specifies the provisions for order sanctioning refund:

In sub-rule (4), the following provisos shall be inserted, namely:

“Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer:

Provided further that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.”.

·         In Rule 96A which specifies the provisions regarding Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking:

a)      In the marginal heading, the word “Export” shall be substituted instead of the words “Refund of integrated tax paid on export”;

b)      In sub-rule (1), in clause (b), after the words “convertible foreign exchange”, the words “or in Indian rupees, wherever permitted by the Reserve Bank of India” shall be inserted.

·         After FORM GST ITC-02, the following form shall be inserted, namely:

FORM GST ITC-02A: Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25.

·         Insertion of certain Sections:

a)      Rule 21A - Suspension of registration

b)      Rule 41 A - Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.

Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019.

 

URL: http://finance.rajasthan.gov.in/PDFDOCS/TAX/GST/F-GST-7946-29012019.pdf


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