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Seeks to notify special procedure for making payment of 35% as tax liability in first two month - F.12(46)FD/Tax/2017-III-258 - Rajasthan SGST

Extract

..... GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: November 13, 2020 In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to .....

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Seeks to notify special procedure for making payment of 35% as tax liability in first two month - F.12(46)FD/Tax/2017-III-258 - Rajasthan SGST

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..... or the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability: Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month. Explanation- For the purpose of this notification, the expression "a comple .....

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Seeks to notify special procedure for making payment of 35% as tax liability in first two month - F.12(46)FD/Tax/2017-III-258 - Rajasthan SGST

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