Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2019

Oct 11, 2019 | by Avantis RegTech Legal Research Team


The State Government of Rajasthan on October 09, 2019, has published the Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2019 to further amend 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:

Ø  Under Rule 21A which specifies the provisions for suspension of registration, after sub-rule (4), the following sub-rule shall be inserted, namely:

Sub-rule (5): Where any order having the effect of revocation of suspension of registration has been passed, the provisions of section 31(3)(a) and section 40, in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.

Ø  Under Rule 36: after sub-rule (3), the following sub-rule shall be inserted, namely:

Sub-rule (4): Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under section 37(1), which specifies that every registered person have to furnish the details of outward supplies, shall not exceed 20 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under section 37(1).

Ø  Under Rule 61 which specifies the Form and manner of submission of monthly return:

a)       Sub-rule (5) has been substituted with effect from July 01, 2017, which adds the proviso that a person shall not be required to furnish the return in FORM GSTR-3 where he is required to furnished a return in FORM GSTR-3B

b)      sub-rule (6) has been omitted with effect from July 01, 2017, which specifies various conditions where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2.

Ø  Under Rule 117 which specifies provisions regarding tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day:

a)       In sub-rule (1A) for the figures, letters and word “31st March, 2019”, the figures, letters and word “31st December, 2019” has been substituted, namely:

The Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st December, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension

b)      In sub-rule (4)(b)(iii), in the proviso for the figures, letters and word “30th April, 2019”, the figures, letters and word “31st January, 2020”, has been substituted, namely:

The registered person availing of this scheme and having furnished the details of stock held by him, submits a statement in FORM GST TRAN 2 by 31st March 2018, or within such period as extended by the Commissioner, on the recommendations of the Council, for each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period:

Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 31th January, 2019.

Ø  Under Rule 142 which specifies the provisions for Notice and order for demand of amounts payable under the Rajasthan Goods and Services Tax Act, 2017:

a)       after sub-rule (1) the following sub-rule has been inserted, namely:

Sub-rule (1A): The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.;

b)      after sub-rule (2) the following sub-rule has been inserted, namely:

Sub-rule (2A): Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A.

Ø  Insertion of Form GST DRC-01A: Intimation of tax ascertained as being payable.


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