Rajasthan GST Rules 2018 Amended: Changes in Supply Value, Refunds, Inward Supplies, and LPG Cylinder Movement.

The Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2018, introduces several amendments to the Rajasthan GST Rules, 2017. Key changes include modifications to rules regarding the value of supplies, refund calculations for inverted duty structures, and provisions for inward supplies. The amendment extends the period for certain actions from one year to eighteen months and introduces new clauses related to the movement of empty LPG cylinders. It also updates forms such as GSTR-4 and GST RFD-01 with new instructions and statements. These amendments aim to streamline GST processes and ensure compliance with updated regulations.