Rajasthan Goods and Services Tax (Amendment) Rules, 2021 - F.12(46)FD/Tax/2017-III-265 - Rajasthan SGST

..... GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 01, 2021 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Rajasthan Goods and Services Tax (A .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rajasthan Goods and Services Tax (Amendment) Rules, 2021 - F.12(46)FD/Tax/2017-III-265 - Rajasthan SGST

X X   X X   Extracts   X X   X X

..... , who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period." [F.12(46)FD/Tax/2017-III-265] By Order of the Governor, (T .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rajasthan Goods and Services Tax (Amendment) Rules, 2021 - F.12(46)FD/Tax/2017-III-265 - Rajasthan SGST

X X   X X   Extracts   X X   X X