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TMI BlogThe Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... . 9 of 2017), the State Government 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 (Fourth Amendment) Rules, 2017. (2) Provisions of,- (i) rule 5, 6, 7, 8 and 9 of these amendment rules shall be deemed to have come into force with effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (ii) address of delivery; and (iii) name of the country of destination:" 5. Amendment of rule 61.- The existing sub-rule (5) of rule 61 of the said rules shall be deemed to have been substituted, with effect from 01st July, 2017, by the following, namely,- "(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person." 6. Amendment of rule 83.- I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (i) in table of serial number 4, for the existing expression "HSN (at 6 digit level)", the expression "HSN as applicable" shall be deemed to have been substituted, with effect from 01st July, 2017; and (ii) in table of serial number 5, for the existing expression "HSN (at 6 digit level)", the expression "HSN as applicable" shall be deemed to have been substituted, with effect from 01st July, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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